Legal analysis: It is the "Measures for Accounting of Special Maintenance Funds for Residential Buildings", which stipulates that the escrow agency shall establish separate accounts for the special maintenance funds for residential buildings under its management according to the commercial houses and sold public houses. If it is really necessary to establish a consolidated account, detailed accounting shall be carried out according to the commercial housing and the sold public housing under the relevant accounting subjects.

Legal basis: Measures for Accounting of Residential Special Maintenance Funds

Five, the escrow agency shall be the residential special maintenance funds in accordance with the commercial housing, public housing were sold and managed separately. If it is really necessary to establish a consolidated account, detailed accounting shall be carried out according to the commercial housing and the sold public housing under the relevant accounting subjects.

Six, the accounting of residential special maintenance funds adopts the cash basis, but in accordance with the provisions of these measures, the accrual basis should be adopted.

Seven, the accounting elements of residential special maintenance funds include assets, liabilities, net assets, income and expenditure.

Eight, residential special maintenance funds accounting by debit and credit bookkeeping method.

Nine, the accounting of residential special maintenance funds should be divided into accounting periods, accounting by stages and the preparation of financial statements. The start and end dates of the accounting period adopt the Gregorian calendar system.