If the accountant in the real estate industry wants to do the accounting, how can he miss these 43 accounting processing? If you want to do a good job in accounting processing, you must have an understanding of the accounts and know what subjects are included in it, and these accounting treatments are summarized by the old accountant according to his experience in previous years, and I hope that these 43 accounting transactions can help everyone.
Accounting treatment of 43 real accounts in the real estate service industry
Business details
1. Rent and property fees are charged for renting out real estate
On June 5, a lease contract was signed with Beijing Nanchao Huanyi Co., Ltd., which stipulated that the house on the 22nd floor of Building 20 of Xiyu Garden would be rented out at a unit price of 150 yuan/square meter (monthly rent of 46,200.00 yuan) and a property management fee of 5 yuan/square meter (monthly property fee of 1,540.00 yuan). On the same day, it received a one-year rent of RMB 554,400.00 and a property fee of RMB 18,480.00 from Beijing Nanchao Huanyi Co., Ltd., and issued a special VAT invoice.
Borrow: Bank deposit
Credit: Contract Liabilities
Taxes and fees due
2. Collect a rental deposit
On June 5, he received a deposit of RMB 92,400.00 from Beijing Nanchao Huanyi Co., Ltd. for the 22nd floor of Building 20 of Xiyu Garden, and issued a receipt to the other party.
Borrow: Bank deposit
Credit: Other payables
3. Wall advertising revenue
On June 5, the bank account received a lease fee of 6,000.00 yuan for the advertising space of the exterior wall in June paid by Beijing Wangye Entertainment Co., Ltd.
Borrow: Bank deposit
Credit: main business income
Taxes and fees due
4. Deposit for renting a house in advance
On June 5, Beijing Grassland Travel Co., Ltd. transferred a deposit of 8,000 yuan for renting a house, which was received by the bank.
Borrow: Bank deposit
Credit: Contract Liabilities