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What is the accounting method of residential special maintenance funds?
Residential special maintenance funds should be accounted for as an independent accounting entity. The accounting of residential special maintenance funds adopts the debit and credit bookkeeping method.

The escrow agency shall separately establish accounts for the residential special maintenance funds under its management according to the commercial housing and the sold public housing. 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. The accounting of residential special maintenance funds adopts cash basis, except that accrual basis should be adopted in accordance with the provisions of these measures.

Matters needing attention in special maintenance of residential buildings

1, the quality of concealed works should be checked and accepted point by point.

2. Because of the poor predictability and controllability of maintenance engineering, the measurement of maintenance engineering is more important. It is required that the surveyor's work can be carried out in time and the original data recorded well, so that the surveyor's acceptance work can be timely, accurate and true.

3, reasonable arrangement of construction sequence, in order to facilitate the owner and use. Adhere to civilized construction from beginning to end, and fully consider the rationality of material transportation, the scientific arrangement of labor force and the economy of site layout. At the same time, do a good job of energy saving and noise reduction, try to ensure smooth roads and good sanitation at the construction site, and make the house maintenance project a green environmental protection project.