The accounting treatment of real estate brokerage companies involves many aspects of accounting knowledge, including income processing, cost calculation, balance sheet preparation, tax declaration, etc., different aspects of real estate brokerage company accounting need to record the corresponding content, such as income processing, need to record intermediary fees, commissions, etc., and then in accordance with accounting principles for entries and accounting, how to do other aspects of accounting? See below.
50 transactions of real estate brokerage limited company account processing
Details of 50 real estate brokerage companies' accounting operations
1. Pay the advance payment for the project
On December 10, in order to create a better home buying experience for customers and facilitate customers with children, Chaofan Decoration was entrusted to build a children's amusement park in the sales department of the Country Garden project, and the bank prepaid 25,000 yuan.
Debit: Advance payments
Credit: Bank deposits
2. Advance travel expenses
On December 12, Wang Dalong, an employee of the sales department, went to Shenzhen to participate in the marketing study of the same industry, and the employee borrowed 3,000 yuan in cash from the finance department.
Debit: Other receivables
Credit: cash on hand
3. Pay office rent
On December 13, the office rent of 2023.01-2023.03 was paid by bank transfer of 45,000 yuan, and the rent invoice issued was received.
Debit: Advance payments
Taxes and fees due
Credit: Bank deposits
4. Participate in the outward bound training camp
On December 13, in order to enhance the trust between team members and enhance departmental communication, employees were organized to participate in outward bound training, and the expenses incurred were 5,600 yuan, and the other party issued an invoice.
Borrow: Employee remuneration payable
Credit: Bank deposits
5. Printing brochures
On December 15, we received the brochure of Country Garden real estate printed by the printing house and distributed it to the customers who intended to see the house in the sales department, printing 5,000 copies, and the payment was not paid.
Borrow: Cost of main business
Taxes and fees due
Credit: Accounts payable
6. Buy office supplies
On December 18, 410.62 yuan/piece of waist-mounted wireless microphone and 87.257 yuan/piece of infrared laser sales pen were purchased for the sales staff, totaling 3,306 yuan, and the payment was made through the bank.
Borrow: Selling expenses
Taxes and fees due
Credit: Bank deposits