How to work as an accountant of an Australian real estate agent? Where do the costs come from? 20

How do real estate agency bai accountants do accounts, what subjects do they need to design, and how to do the report?

Dao--- ask this question to ask an experienced accountant to help you do it, and you will naturally know it.

The income should be invoiced, and the invoice should be recorded according to the invoice, and the invoice is the invoice received by the local taxation bureau, and the collection intermediary should issue an invoice, and the invoice should be used as the original voucher.

Accounting is an economic management activity that takes money as the main unit of measurement, takes vouchers as the main basis, and uses special technical methods to comprehensively, comprehensively, continuously, and systematically account for and supervise the capital movement of a certain unit, provide accounting information to relevant parties, participate in operation and management, and aim to improve economic efficiency. The ancient meaning is the assembly meeting. Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings.

That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting".

The account of the real estate agent is very simple, and the invoice confirms the income, and the ordinary accounting subjects are enough for you, and you can't use half of the accounts in the accounting statement.

The main responsibilities of cost accounting for real estate enterprises:

1.Responsible for the financial final accounts of the construction project and carry out cost analysis 2Responsible for the preparation of cost budget plans.

3.Responsible for the preparation of cost accounting vouchers, account books, and financial statements, but in actual work, cost accounting may do more work than this, and even cover the content of finance and auditing.

Borrow: cost of main business - intermediary fee.

Credit: Bank deposits.

2. Carry-forward costs:

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

3. The cost of main business refers to the direct cost that the company must invest in the production and sale of products or services related to the main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets. "Cost of Principal Business" is used to calculate the actual costs incurred by an enterprise in connection with its daily activities such as selling goods, providing services, or transferring the right to use assets. Under the "Cost of Main Business" account, a sub-account should be set up according to the type of main business for detailed accounting.

At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, after which there should be no balance in this account.

Real estate agents can directly include the salaries of relevant personnel and expenses directly related to intermediary services into the cost of their main business.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

1.Responsible for the financial final accounts of the construction project and carry out cost analysis.

2.Responsible for the preparation of cost budget plans.

3.Responsible for the preparation of cost accounting vouchers, account books, and financial statements However, in actual work, cost accounting does more work than this, and even covers the content of finance and auditing

1）.Organize the formulation of project income plan, prepare the company's financial budget and budget implementation analysis report.

2）.Prepare financing information, connect with the bank, follow up the mortgage procedures, and ensure that the mortgage payment is received in time.

3）.Submit an application to open an account and review the balance of funds.

4）.Review the general payment transfer payment documents, responsible for collecting, sorting out the company's financial information and reporting it regularly.

5）.Review the plan submitted by the marketing planning department, analyze the real-time, and put forward professional management opinions on the adjustment and sales approval.

6）.Responsible for the company's accounting, audit the balance reconciliation statement, regularly report financial statements and sales statements, manage foreign investment, creditor's rights and debts, and cooperate with the annual audit work.

7）.Collect local financial and tax information and propose tax planning plans.

8）.Calculate the tax payable and handle the tax payment.

9）.Spot check the accuracy of the "Subscription Agreement", the implementation of discounts and the data entered into the sales system, regularly report sales reports, issue and manage sales invoices.

There are some subjects in real estate accounting that are relatively special, such as development costs, and there will be many secondary detailed accounts below basic engineering, construction and installation engineering, structural and rough decoration, fine decoration, etc. Another feature is that indirect development costs are collected from all aspects, and the difference between this subject and general industrial enterprises is that there is no need to carry forward costs every month, and the subject has its own specialization. Financial accounting is a bit broader.

The main work of payable accounting is nothing more than the payment link and the bookkeeping link.

The payment part is based on the company's financial situation, according to the credit status of the payable ** merchant (e.g., one month payment, cash on delivery, etc.), apply for payment.

The accounts that may be involved are borrowed: accounts payable, bank deposits, borrowed: raw materials, inventory goods, etc., taxes payable and payable.

A little more at the end of the month or the beginning of the month, reconciliation with ** business, reconciliation of account balances, etc.

(1) Coping work:

1. Register the payment business according to the original documents that have been reviewed.

2. According to the monthly statistical summary table provided by the cost control department, reconcile with the first merchant and fill in the payment application.

3. Follow up the progress of all borrowing and reversing, and urge the borrowing personnel to write off at the specified time.

4. Check the write-off of the relevant unit's payment with the accounting receivable in a timely manner every month.

6. Inventory the operating income with the chief cashier and do a good job of signing and confirming.

7. Assist the accounting supervisor to take stock of the use of each reserve fund and make a record.

8. Assist the accounting supervisor to bind the accounts payable vouchers and sort out the accounting files.

9. At the end of the month, it should be reconciled with the cashier and the aging analysis table of accounts payable.

10. Complete other tasks arranged by the boss in a timely manner.

2) Work receivables:

1. Collect, sort out and keep whether the preferential contracts of each unit are accurate or give corresponding discounts according to the agreement.

2. Check the credit card bills receivable prepared by the daily review every day, keep abreast of the arrival of the credit card according to the bank payment form, and do a good job in the accounting and registration of the handling fee.

3. Keep the business reports and their attachments and original documents of each department and shift, and make vouchers according to the audited accounts receivable schedule.

4. Register the income details and signing accounts, register each operating income, and do a good job of reconciliation with the end of the month.

5. Do a good job in the reconciliation and work of each account.

6. Keep a record of each consumption deposit and follow up the consumption of the deposit.

7. Do a good job of checking the consignment accounts with the consignment units, and fill in the payment application.

8. Reconcile with the cashier at the end of the month, and submit the aging analysis form of accounts receivable to the superior supervisor for review.

9. Assist the accounting supervisor to bind the accounts payable vouchers and sort out the accounting files.

10. Sort, classify and summarize all hotel operating income bills, and prepare monthly business statements. Complete other tasks assigned by the supervisor in a timely manner.

Generally, only large companies set up a separate accountable accountable, mainly to manage the company's accounts payable! You manage the ledger for this account. The rest of the work depends on the company's arrangement.