Accounting System for Real Estate Development Enterprises 10

Accounting for real estate development enterprises is a kind of industry accounting with real estate development enterprises as the main body of accounting. Using the basic theories and methods of accounting, with money as the main measurement unit, the capital movement of real estate development enterprises is mainly engaged in real estate development and management.

The accounting object of real estate development enterprises is the development and operation process of real estate development enterprises, and the changes in assets, liabilities and owners' equity are the forms of accounting objects of real estate development enterprises. The completion of the development and operation process of a real estate development enterprise and the changes in assets, liabilities and owners' equity are the result of the observation of two aspects of an economic phenomenon, and also constitute an important part of the accounting content of a real estate development enterprise.

1. Personnel management of the hectare liquid division.

1) Assist the company's leaders to formulate, control and adjust the establishment and quota of the company and various departments.

2) Cooperate with various departments to handle the recruitment of employees, and provide qualified employees for each department.

3) Assist the company's leaders and departments to do a good job in the assessment, regularization, appointment and dismissal, deployment and other work of employees.

4) Cooperate with various departments to train employees and improve the overall quality and work ability of employees.

5) Responsible for the management of employees' wages.

6) Responsible for the signing of labor contracts for regular employees.

7) Responsible for keeping employees' relevant personal files.

2. The company's administrative management.

1) Formulate the company's administrative management system, compile the company's various systems, and supervise and inspect the implementation of various departments.

2) Responsible for the education of employees on compliance with labor discipline and the management of attendance.

3) According to the total administrative expenses approved by the board of directors, formulate the company's administrative expenses budget every month, and strictly control the expenditure of administrative expenses.

4) Responsible for the management of the company's assets, and establish a system for the purchase, acceptance, use registration and regular inspection of the use of fixed assets, low-value consumables and other items.

1. Regulations on the management of real estate development qualifications.

Regulations on the Management of Qualifications of Real Estate Development Enterprises:

The newly established real estate development enterprise shall, within 30 days from the date of obtaining the business license, file with the competent department of real estate development with the following documents;

1. A copy of the business license;

2. Articles of Association;

3. Capital verification certificate;

4. The identity certificate of the legal representative of the enterprise;

5. Qualification certificate and labor contract of professional and technical personnel;

6. Other documents that the competent department of real estate development deems necessary to be presented.

The competent department of real estate development shall, within 30 days after receiving the application for filing, issue the Provisional Qualification Certificate to the eligible enterprises.

The Provisional Qualification Certificate is valid for 1 year. The competent department of real estate development may extend the validity period of the Provisional Qualification Certificate according to the operation of the enterprise, but the extension period shall not exceed 2 years.

If there is no development project within one year from the date of receipt of the Provisional Qualification Certificate, the validity period of the Provisional Qualification Certificate shall not be extended.

Second, the requirements of real estate development and construction.

1. Open a basic settlement account or a general deposit account in CCB, and settle all or part of the operating income and expenditure in CCB;

2. Normal production and operation, sound management system and good financial status;

3. Have a good reputation and have the ability to repay the principal and interest of the loan on time;

4. Able to provide sufficient and effective mortgages, pledges or guarantees with a high degree of creditworthiness;

5. The development and construction project can effectively meet the needs of the local housing development market through feasibility analysis and research, and the market sales are good;

6. The development and construction project has been included in the national or local housing construction and development plan, and its project approval documents are complete, true and effective;

7. The land use right of the development and construction project has been obtained;

8. The project budget and construction plan of the development and construction project conform to the relevant provisions of the state and the local government;

9. The borrower's own funds that he plans to invest in the development and construction project shall not be less than the prescribed proportion.

The accounting process of real estate enterprises is as follows:

1. Set up ledger accounts.

Setting up ledger accounts is a method of accounting for the specific contents of accounting objects. The so-called accounting account is an item that classifies and accounts for the specific content of the accounting object.

The setting up of accounting subjects is to stipulate these items in advance when designing the accounting system, and then open accounts in the account books according to them, record various economic operations in a classified and continuous manner, reflect the changes and results of the increase and decrease of various accounting elements caused by the occurrence of various economic transactions, and provide various types of accounting indicators for economic management.

2. Double-entry bookkeeping.

Double-entry bookkeeping is a method of bookkeeping that is commensurate with single-entry bookkeeping. This method is characterized by the simultaneous crediting of two or more relevant accounts for each economic transaction in equal amounts. Through the correspondence of accounts, you can learn the ins and outs of the content of economic operations; Through the balance of accounts, it is possible to check whether the records of the relevant transactions are correct and accurate.

3. Fill in the audit voucher.

Accounting vouchers are written proofs that record economic operations and clarify economic responsibilities, and are the basis for registering account books. The voucher must be reviewed by the accounting department and the relevant departments. Only accounting documents that have been audited and considered correct can be used as the basis for bookkeeping.

Filling in and examining accounting vouchers not only provides true and reliable data for economic management, but is also an important aspect of exercising accounting supervision.

4. Register account books.

The account book is used to record the various scriptures comprehensively, continuously and systematically.

The bookbook of economic business is an important tool for preserving accounting data. Registering the account book is the brokerage business that records the accounting vouchers, and records them in the relevant books in a timely and categorical manner. The registration of account books must be based on vouchers, and regular settlement and reconciliation are carried out in order to provide complete and systematic accounting data for the preparation of accounting statements.

Financial management system of real estate companies.

The finance department is the management and execution agency of the company engaged in all financial affairs and capital activities, and is responsible for the company's daily financial management, financing management and financial analysis

1. Responsible for the company's financial management and prepare the company's financial revenue and expenditure plans; Review the use of funds and expenses; Collect sales proceeds and collect receivables; Handle daily cash receipts and payments, expense reimbursement, tax payment, bank bill settlement, custody of cash in stock and blank bank bills, and prepare a daily fund table; Do a good job in the company's fundraising; Handle and coordinate the relationship with the departments of industry and commerce, taxation, finance and other departments, and pay taxes in accordance with the law.

2. Responsible for the company's accounting work, abide by the accounting standards and financial regulations promulgated by the state, and carry out accounting in accordance with the accounting system; Preparation of annual, quarterly and monthly accounting statements; In accordance with the provisions of the accounting system, set up accounting subjects, set up sub-accounts, ledgers, auxiliary accounts in a timely manner, settle accounts, reconcile, and achieve daily and monthly settlement, consistent accounts, consistent accounts, consistent accounts, consistent account statements, and consistent account certificates; Manage your accounting files.

3. Responsible for the company's cost accounting and cost management, set up cost collection procedures and cost accounting account tables, do a good job in cost accounting, control cost expenditure, collect and register various cost data, and provide information for cost, control and analysis in a timely and correct manner; According to the contract, budget, audit and payment of engineering, equipment and materials, cooperate with the engineering department and other departments to do a good job in the settlement of engineering, materials and equipment and the final accounts of the completed project; Improve the setting of various cost auxiliary accounts and improve various statistical data.

4. Establish an economic accounting system, use accounting data, statistical data and other relevant information to regularly analyze economic activities, judge and evaluate the production and operation results and financial status of the enterprise, and provide a basis for the company's leadership decision-making.

5. Cooperate with the company's internal audit. According to the above scope of work and responsibilities, in order to strengthen financial management, this system is formulated.

Accounting system for real estate development enterprises.