In the case of commercial housing sales, the buyer and the sales unit shall sign a maintenance fund payment agreement, and the buyer shall pay the maintenance fund to the sales unit according to a considerable proportion of the purchase price. The accounting entries are as follows:

The first is to collect the maintenance funds paid by buyers.

Debit: bank deposit

Loan: other payables-house maintenance fund

Two, the maintenance of housing maintenance fund payment.

Borrow: other payables-house maintenance fund

Loans: bank deposits

In addition, the maintenance fund collected by the selling unit belongs to all owners and is not included in the sales income of commercial housing.