How does the developer account for the heating bills of the residents?

1. If it is the heating cost of the unit, it can be credited to the management fee.

Account: Borrow: Administrative expenses--- heating expenses (or other).

Credit: Bank deposits.

2. If it is the heating fee issued by the unit to the employee, it should be in the "employee salary."

Welfare Expenses".

Borrow: Management Expenses--- Employee Compensation - Welfare Expenses.

Credit: bank deposit or cash.

Developers generally give residents heating bills, through online accounting, according to your consumption, and then you can count your expenses in time.

On the question of how to account for the heating bills of the residents, you can inquire through the corresponding property, go to the property personnel of the developer, and ask him to issue a corresponding invoice according to the heating fee they charge, and the account is being recorded.

How does the developer account for the heating bills of the residents? The developer can pay for the heating bill, and now the commercial bank has the bill of your last payment, and they can take the bill and give you an account, in the computer.

The heating fee given by the developer to the tenant can be booked.

As long as there is a daily basis, it is enough to make statistics on time.

Now the heating fee is paid by the merchant through electronic devices and directly on the photo, so the heating fee given does not need to be accounted for?

The developer has made heating bills, and if you want to write it down, write it down every time in your ledger so that you won't forget it later.

How does the developer account for the heating bills of the residents? You can ask someone who understands finance and accounting, and they will help you.

The heating fee given by the developer to the residents should be booked, of course, the income of the property, as well as the income of some services.

How does the developer account for the heating bills of the residents? You will be recorded in the expenses, and it will be in and out of the account.

Heating bills need to be charged to the account in two situations.

1. The enterprise pays the heating subsidy to the employee.

The entries at the time of accrual are as follows.

Credit: Employee Compensation Payable The entries at the time of payment are as follows.

Borrow: Employee Compensation Payable - Benefits.

Credit: Bank deposits.

2. Enterprises install heating equipment.

When a small business needs a small heating cost, it can be directly included in the "management fee - heating fee".

When larger enterprises deal with heating costs, they need to be shared among various departments. For example, the management department can be included in the management expenses, the sales department can be included in the sales expenses, and the workshop can be included in the manufacturing expenses. And the secondary accounts of these expenses can be uniformly recorded as "heating expenses".

Further information: 1. The notice of the State Administration of Taxation on the relevant policies of simplifying the VAT rate (CS 2017 No. 37) stipulates that the VAT rate of 13% will be cancelled, and taxpayers will sell or import agricultural products (including grain), tap water, heating, petroleum liquefied gas, natural gas, edible vegetable oil, air conditioning, hot water, coal gas, residential coal products, edible salt, agricultural machinery, feed, pesticides, agricultural films, fertilizers, biogas, dimethyl ether, books, newspapers, magazines, audio and video products, and electronic publications. The tax rate is 11%.

2. The Notice of the State Administration of Taxation on Printing and Distributing the Annotations on the Scope of Taxation of Some Value-Added Tax Goods (Guo Shui Fa No. 1993 No. 151) stipulates that heating and hot water refer to the use of various fuels and electric energy to heat water to produce gas and hot water, as well as the development of natural thermal energy, such as the development of geothermal resources or heating, hot gas and hot water produced by solar energy. It can be seen that the VAT rate on heating bills is now 11%.

3. According to the provisions of the Individual Income Tax Law, income from wages and salaries refers to the wages, salaries, bonuses, year-end dividends, allowances, subsidies and other income related to the position or employment obtained by an individual due to his or her position or employment. Winter heating expenses and heatstroke prevention and cooling expenses are income related to employment or employment, and should be included in the scope of income from wages and salaries. The following special funds or interest income from funds deposited into bank personal accounts paid in accordance with the proportion stipulated by the state or provincial local** are exempt from individual income tax

a. Housing Provident Fund; b. Medical insurance premiums; c. Basic pension insurance; d. Unemployment insurance benefits.

1. If it is the heating fee of the unit, it can be credited to the management expense account

Borrow: management expenses--- heating bills (or other).

Credit: Bank deposits.

2. If it is the heating fee issued by the unit to the employee, it should be listed in the "employee salary - welfare expenses".

Borrow: Management Expenses--- Employee Compensation - Welfare Expenses.

Credit: bank deposit or cash.

Extended information: Accounting bookkeeping, also known as accounting practice, refers to the process of accounting processing, generally from the beginning of filling in vouchers to the end of preparing statements.

In the past era of planned economy, accounting was only passively implemented by the state regulations to complete the above process, and with the continuous improvement of the market economy. With the continuous innovation of economic business, how to handle each business more accurately and reasonably has become a compulsory technology for many accountants. At this point, accounting is given a special meaning, no longer limited to the process but to solve how to do better.

1. Review according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various detailed ledgers according to the accounting vouchers.

3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements, make the figures accurate, complete the content, and analyze and explain.

6. Bind the accounting vouchers into a book and keep them properly.

Guo Shui Han 2009 No. 3 stipulates that the heating subsidy is the content of the enterprise's employee welfare expenses, which are included in the management expenses - employee welfare expenses.

Included in the management cost - welfare costs.

1. Heating unit.

1. If the unit pays the heating fee and uses it for the office building of the unit, it borrows: management fee - heating fee.

Credit: Bank deposits.

2. The heating fee of the staff dormitory shall be paid by the unit first, and then deducted from the salary

Debit: Other receivables - heating bills.

Credit: Bank deposits.

b. When the salary is paid, it can be deducted from the salary and borrowed: the remuneration payable to the employee.

Credit: Other Receivables - Heating Bills.

c. If the cash is returned, borrow: cash in hand.

Credit: Other Receivables - Heating Bills.

3. Heating in the production workshop.

Borrow: manufacturing costs - heating costs.

Credit: Bank deposits.

Second, the heating enterprise receives the heating fee.

Borrow: Bank deposit.

Credit: main business income.

Credit: Tax payable--- VAT payable - output tax.

Employees' own heating expenses, into employee welfare expenses, if it is a production workshop, into manufacturing costs, office buildings, into management expenses.

system costs or management costs, etc.

Hello, I am happy to serve you and give you the following answers: The method of accounting for real estate development heating fees is as follows:1

First of all, according to the type of heating fee, determine the accounting account to be recorded, if it is a heating fee, it will be recorded in the accounts receivable; In the case of heating bills paid, they are recorded in accounts payable. 2.Then, according to the amount of heating bills, determine the amount to be credited to the account, and fill in the relevant vouchers.

3.Finally, according to the type of heating fee, determine the type of tax to be recorded, if it is a heating fee collected, it will be included in the account to pay VAT; In the case of heating bills paid, they are recorded to the deductible VAT. Personal Tips:

When crediting heating bills, carefully check the type, amount and tax type of the account to ensure that the accounts are accurate.

Summary. The accounting process of heating fees for real estate development mainly includes the following steps: first, calculate the heating fees according to the heat supply; Secondly, enter the contract information and generate the corresponding bills; Then, the various expenses are accounted for; Finally, the accounting information is reviewed and the accounting voucher is generated for accounting processing.

The accounting process of heating fees for real estate development mainly includes the following steps: first, calculate the heating fees according to the heat supply; secondly, record the contract information and generate the corresponding bills; Then, all kinds of expenses are classified and booked; Finally, the accounting information is reviewed and the accounting voucher is generated for accounting processing.

I'm still a little confused, can you be more detailed?

First, the heating cost is calculated according to the heat supply; secondly, the various expenses are classified and booked; Then, enter the contract information of the sales stuffy cavity, and turn the loss into a cover bill voucher; Finally, the accounting information is reviewed and the accounting voucher is generated for accounting processing.

Included in the management fee.

1. The developer should not pay heating fees for the remaining unsold buildings. If it is paid, it needs to be included in administrative expenses or non-operating expenses.

2. The heating expenses of the developer's self-used office space shall be included in the management expenses.

3. The heating expenses of the sales office shall be included in the sales expenses.