How to keep accounts for the maintenance fund of real estate development enterprises?
Housing special maintenance funds are collected by real estate development enterprises or property, and supervised by the real estate bureau, and real estate enterprises can only pay temporarily.
Generally, the owner's maintenance fund is collected and the following accounting entries are made:
Debit: Bank deposit (cash)
Loan: other payables-collection of owner's maintenance fund.
When paying the Housing Authority, make the following accounting entries:
Borrow: other payables-collect the owner's maintenance fund
Loans: bank deposits
Housing maintenance fund: Housing maintenance fund includes housing public facilities special fund and housing maintenance fund. The special fund for housing facilities, referred to as the special fund, is mainly used for projects such as the renovation of property parts and public facilities and equipment, and shall not be used for other purposes.
Who manages the housing maintenance fund?
According to the relevant provisions of the Measures for the Administration of Residential Special Maintenance Funds issued by the Ministry of Construction and the Ministry of Finance, ordinary residential maintenance funds are managed by the real estate administrative department. After the establishment of the owners' committee, the public maintenance fund is handed over to the owners' committee, and the management right belongs to the owners' committee.
Under what circumstances can I use the housing maintenance fund?
The housing maintenance fund is used for large and medium-sized repair and renovation projects of the main structure, public parts and public facilities and equipment of the house after the warranty period expires.
The main load-bearing structure of the house: foundation, internal and external load-bearing walls, roof, floor, etc.
Public parts: outdoor walls, corridors, stairs, etc.
Public facilities and equipment: water supply and drainage pipelines and equipment, elevators, distribution cables and equipment, public lighting, fire-fighting facilities, roads, etc. The house and related supporting areas are owned and used by the owner.