Real estate accounting subjects, what are the accounting subjects of real estate companies

Asset accounts: The asset accounts of real estate enterprises usually include cash in hand, bank deposits, other monetary funds, trading financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, and interest receivable. Other receivables, bad debt provisions, material procurement, packaging. Low-value consumables, in-stock goods.

Commodity purchase and sales group price difference, entrusted processing materials, inventory decline provision, held-to-maturity investment, held-to-maturity investment impairment provision, can be a total of ** financial assets, long-term equity investment impairment provision, fixed assets, accumulated depreciation, fixed assets impairment provision, construction in progress, construction in progress impairment provision, fixed assets liquidation, intangible assets, intangible assets impairment provision, long-term amortized expenses, pending financial collapse and property gains and losses, etc.

Liabilities: short-term loans, accounts payable, pre-sale accounts, employee remuneration payable, taxes payable, interest payable, dividends payable, other payables, long-term borrowings, projected liabilities, debts payable, long-term payables, special payables, deferred income tax liabilities and other accounts.

Owner's equity accounts, real estate enterprise owner's equity accounts include: paid-in capital (or share capital), capital reserve, surplus reserve, current year's profit, profit distribution and other accounts.

Cost subjects, real estate enterprise cost subjects include: production costs, manufacturing expenses, labor costs, R&D expenditures and other expenditures.

Profit and loss accounts, real estate enterprise profit and loss imitation liquid accounts include: main business income, main business costs, other business income, other business costs, fair value gains and losses, investment income, non-operating income, non-operating expenses, sales expenses, financial expenses, management expenses and other accounts.

For the accountants of real estate enterprises, Yuan Danyan said that when dealing with accounts, they must be proficient in the relevant accounting subjects of real estate enterprise accounting.

The accounting subjects of real estate enterprises are:

Cash in hand, bank deposits, other monetary funds, short-term investments, notes receivable, accounts receivable, bad debts, prepaid accounts, other payables, material procurement, inventory materials, low-value consumables, material cost differences, processing materials, development products, term collection development products, leasing and development of production and loss products, long-term equity investment, fixed assets, accumulated depreciation, fixed assets disposal, intangible assets, deferred assets, disposal of property losses and surpluses, short-term borrowings, notes payable, accounts payable, accounts receivable, Other payables, employee remuneration payable, taxes payable, profits payable, other payables, long-term borrowings, bonds payable, long-term payables, paid-in capital, capital reserve, surplus reserve, current year's profit, profit distribution, development costs, development overheads, operating income, operating costs, sales expenses, taxes and surcharges, other business income, other business expenses, management expenses, financial expenses, investment income, non-operating income, non-operating expenses, etc.

How to do accounting for real estate enterprises?

It depends on what the specific business is, such as the construction cost incurred

Borrow: development costs.

Credit: bank deposits and other accounts.

When finished:

Borrow: Develop a product.

Credit: Development costs.

At the time of sale:

Debit: bank deposits and other accounts.

Credit: main business income.

Tax Payable - VAT Payable.

Cost carried forward: borrowed: cost of principal business.

Credit: Develop a product.

What taxes do real estate businesses need to pay?

Real estate enterprises are required to pay value-added tax, urban construction and maintenance tax, education surcharge, local education surcharge, stamp duty, deed tax, cultivated land occupation tax, land use tax, real estate tax, individual income tax, enterprise income tax, vehicle purchase tax, land value-added tax, etc.

1. The common accounting subjects of real estate development enterprises are: development costs, development expenses, pre-receivables (housing payments), the main business income in the future, the main business costs after the prepaid accounts (** business), long-term loans (generally need loans), and short-term loans.

2. The main types of taxes involved in real estate development enterprises include business tax, urban construction tax, education surcharge, land value-added tax, real estate tax, land use tax, stamp duty, enterprise income tax, individual income tax and deed tax. The accounting subjects for these taxes are: taxes payable, business taxes and surcharges, management expenses, and value-added tax, taxes, and income taxes payable under secondary accounts.

3. The basic accounting method (process), all the development expenses incurred in the development projects of real estate enterprises are there"Development costs"under accounting.

Summary. What are the accounting subjects for real estate development?

Assets, Liabilities, Owners' Equity, Costs, Profits and Losses.

What are the specific subjects?

What are the accounts that need to be set up for the accounting and account building account of real estate development?

Incomplete. A complete account setup is required.

The knowledge of accounting is generally unchanged, but there are subtle differences between each industry, so what accounting subjects will be involved in real estate enterprises? If you don't know this part, let's learn it with Deep Space Network.

In fact, the salary of real estate accounting is relatively high in the accounting subdivision, but the accounting content of the real estate industry is also relatively large.

What are the accounting subjects involved in a real estate business?

1. The real estate under construction used as an office space is of the same nature as the office building built by a general manufacturing enterprise for its own use, and is accounted for by the account of "construction in progress".

2. Inventory is a "statement item", not an accounting account. Therefore, the real estate under construction developed as a ** commercial house is accounted for by "development cost".

Development costs are cost accounts that are carried forward to the "inventory" item at the end of the period, and are not directly reflected in the balance sheet. Development costs are generally applicable to real estate development enterprises, similar to the "production costs" account of general manufacturing enterprises, and the account structure is similar. In order to clarify the interrelationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects in a more scientific and standardized manner, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards.

Classified according to the type of ledger account.

1. Asset accounts: according to the liquidity of assets, they are divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3. Common subjects: The characteristic of common subjects is that they need to define their nature from the direction of their ending balance.

4. Owner's equity accounts: According to the formation and nature of equity, it can be divided into accounts reflecting capital and accounts reflecting retained earnings.

5. Cost accounts: including "production cost", "labor cost", "manufacturing cost" and other subjects.

How to deal with the accounting entries of deed tax of real estate development enterprises?

The accounting subjects of real estate enterprises are similar to those of other industry accounting subjects, including asset accounts, liability accounts, owners' equity accounts, profit and loss accounts, cost accounts, etc., but real estate enterprises will have some subjects suitable for the industry, such as asset development commodity accounts, cost development costs and other subjects. On the basis of setting up general classification accounting subjects, real estate development enterprises also need to set up detailed classification accounts according to the requirements of accounting and providing information indicators in the actual operation process of the enterprise.