supplementary provisions on accounting of property management enterprises

I. accounting subjects and instructions for use

accounts received in advance for No.24 subject

1. This subject accounts for the money received in advance by enterprises from relevant units and individuals according to the contract, such as public sanitation and cleaning, maintenance of public facilities, security and greening provided by enterprises for property owners and users.

2. The amount received in advance by the enterprise from the relevant units and individuals shall be debited to the account of "bank deposit" and credited to this account; When the income is realized, the account shall be debited, and the accounts of "operating income" and "other business income" shall be credited. The relevant units and individuals to pay the money, debit "bank deposits" and other subjects, credited to the subject; Refund the overpaid amount, and use it as an anti-accounting entry.

companies with few accounts received in advance can also directly credit the accounts receivable account without this account.

3. This course should be set up according to the relevant units and individuals.

4. The credit balance at the end of this course reflects the money received in advance by the enterprise from the relevant units and individuals; If it is the debit balance at the end of the period, it reflects the amount that should be paid by the relevant units and individuals.

No.25 collection of funds

1. This account accounts for the funds payable to the relevant units by the enterprise due to the collection and payment of relevant expenses, such as the collected water and electricity fees, gas fees, TV fees and telephone charges.

the rent charged by the enterprise on behalf of the property owner is also accounted for in this account.

2. When the enterprise receives all kinds of money collected, it debits the subjects such as "bank deposit" and credits this subject; To the relevant units, debit the subjects, credit "bank deposits" and other subjects. Charge agency fees and other service income, debit the subjects, credited to the "operating income" subjects.

3. This course should set up a subsidiary ledger according to the types of collection and payment fees.

4. The credit balance of this account reflects the unpaid collection money of the enterprise.

other accounts payable of No.29

1. This account accounts for the funds payable and temporarily received by the enterprise from other units or individuals, such as the security deposit for the expenses of damage, repair and safety that may occur due to renovation when the property owner or user moves in or prepares to carry out renovation after moving in.

2. All kinds of payables and temporary receipts shall be debited to "bank deposits" and credited to this account; When paying, debit this account and credit "bank deposit" and other subjects.

3. This course should set up a subsidiary ledger according to the categories of creditors or payables and temporary receipts.

4. The ending balance of this account reflects other payables that the enterprise has not received.

No.281 subject escrow fund

1. This subject accounts for the maintenance fund for the * * * part of the house and the * * * facilities entrusted by the enterprise.

2. when the enterprise collects the escrow fund, it debits the account of "bank deposit-escrow fund deposit" and credits this account.

when the enterprise receives the interest notice from the bank, it will debit the account of "bank deposit-escrow fund deposit" and credit this account. The paid use of property rights by enterprises belongs to the commercial buildings and facilities and equipment used by all owners, and the relevant expenses that should be borne, such as rental fees, contracting fees, paid use fees, etc., should be debited to the subjects of "operating costs", "management expenses" and "other business expenses" according to the beneficiaries, and credited to this subject. If the escrow fund is used according to the specified purposes, it should be handled in the following two cases: the actual project expenditure incurred by the enterprise in undertaking the overhaul, renewal and transformation of the parts and facilities used by the enterprise shall be debited to the subject of "property engineering" and credited to the relevant subjects such as "bank deposit" and "inventory materials"; After the completion of the project, the project payment will be transferred after being approved by the owners' committee or the property owner or user's visa, and the account will be debited and credited to the account of "operating income-property overhaul income"; Carry forward the completed property engineering cost, debit the "operating cost" account and credit the "property engineering" account. If an external unit undertakes the overhaul task, the project is completed, and the project payment will be settled with the undertaking unit after being approved by the owners' committee or the property owner and the user's visa, and the account will be debited to this account and credited to "bank deposit" and other subjects.

3. This course should be set up according to a single house subsidiary ledger.

4. The ending credit balance of this course reflects the balance of the escrow fund.

No.411 subject property engineering

1. This subject accounts for all expenses incurred by enterprises in undertaking property engineering. The expenses incurred by the enterprise in the decoration of the management houses and commercial houses provided by the owners' committee or property owners and users are also accounted for in this account.

2. The expenses incurred in the overhaul, renewal and renovation of the buildings, facilities and equipment undertaken by the enterprise shall be debited to this account and credited to the subjects such as "bank deposit" and "inventory materials". After the completion of the project, the project payment will be transferred after being approved by the owners' committee or the property owner or the user's visa, and the account of "escrow fund" will be debited and the account of "operating income-property overhaul income" will be credited; Carry forward the completed property engineering cost, debit the "operating cost" subject and credit this subject. The expenses incurred by the enterprise in decorating and renovating the management houses and commercial houses provided by the owners' committee or the property owners and users shall be debited to the account, credited to the relevant accounts such as "bank deposits" and "inventory materials", and the carry-over cost of project completion shall be debited to the account of "deferred assets" and credited to the account.

3. This course should set up a subsidiary ledger according to the project.

4. The debit balance at the end of this course reflects the actual cost of the construction in progress.

5. Enterprises can add corresponding subjects according to actual business needs.

operating income of No.51 subject

1. This subject accounts for various incomes obtained by providing maintenance, management and services for property owners and users in the property management (main business) activities of enterprises, including property management income, property management income and property overhaul income. Property management income refers to the public service fee income, public agency service fee income and special service income collected by enterprises from property owners and users. Property operating income refers to the income from the houses, buildings and facilities provided by the owners' committee or property owners and users, such as rental income from houses and operating facilities such as parking lots, swimming pools and various stadiums. Property overhaul income refers to the income obtained by the enterprise from overhauling the parts and facilities of the house * * * entrusted by the owners' committee or property owners and users.