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Anonymous users2024-02-10Other payables.
It mainly accounts for non-current customers and other outstanding amounts payable.
Income cannot be carried forward directly from other payables.
The income of real estate enterprises** is in the accounts received in advance.
It is to obtain a pre-sale license, and there is no completion settlement.
of the income from the pre-sale of houses of enterprises. In addition, if the completion settlement has been completed, then it is no longer an advance receivable, but a direct income.
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Anonymous users2024-02-09Other payables on the balance sheet include interest payable, dividends payable and other payables.
Other payables include rents payable for leased packaging, deposits of deposits, rents payable for operating leased fixed assets, rents for intangible assets, fines payable, late fees, liquidated damages, etc.
Other payables refer to other payables and temporary receivables other than accounts payable, notes payable, accounts receivable, employee remuneration payable, taxes payable, dividends payable and other business activities.
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Anonymous users2024-02-081) Accounts payable: the payment of the project price settlement advance to the contractor due to the purchase of materials and materials or the acceptance of labor services.
Borrow: development costs.
Credit: Accounts payable.
When an advance is used to offset the payable.
Debit: Accounts payable.
Credit: Accounts prepaid.
When the remaining amount is paid.
Debit: Accounts payable.
Credit: Bank deposits.
2) Advance receivables: the deposit for the purchase of the house charged to the unit or individual in accordance with the provisions of the contract or agreement. and the payment for the construction of the project.
When an advance payment is received.
Borrow: Bank deposit.
Credit: Accounts received in advance - lead in advance - construction project funds received in advance.
When submitting a project price statement.
Debit: Accounts receivable.
Borrow; Main business income.
Debit: Accounts Received in Advance - Advance Receipts for Construction Projects.
Credit: Accounts receivable.
Recover the full balance.
Borrow: Macro regrets touching bank deposits.
Credit: Accounts receivable.
3) Wages payable.
Cash checks are issued and wages are paid.
Borrow: Cash. Credit: Bank deposits.
Borrow: Wages payable.
Credit: Cash. Carry-forward withholding payments.
Borrow: Wages payable.
Credit: Other receivables - withholding of utility bills.
Withholding rent. Allocate payroll expenses at the end of the month.
Borrow: Development cost (construction and installation).
Development overhead (development project site).
Sales Expenses (Sales Agency).
Administrative costs (Administration).
Procurement storage fee (purchasing department).
Administrative expenses - labor insurance premiums (long-term leave employees) and welfare expenses payable (medical personnel).
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Anonymous users2024-02-071133 Other receivables Note that there are a lot of deposits to be placed in this account, mainly in the process of applying for construction, such as wall modification, bulk cement deposit, migrant workers' wage deposit, temporary electricity deposit, etc., the pattern is different in various places, you can learn more about the project construction department and engineering department colleagues. It is recommended to set up only a few detailed accounts for this account: internal personal loans, deposit margins, cooperative unit transactions, and others; Use personal and customer transaction accounting to realize the detailed governance of each person and unit.
This function can be achieved by the two software mentioned above, but it should be set up at the beginning of the setup, especially when depositing the margin account, in actual work, the receipts taken back by the construction department are the same, and the accountant, especially the beginner accountant, is usually unable to distinguish which are the projects that are directly into the cost, and which projects are to be returned in the end, so it is necessary to find colleagues who understand the construction business to understand these projects clearly.
2181 Other Accounts Payable Generally speaking, the advance receipts of housing sales should be accounted for in the accounts receivable in advance, and may need to be placed in this account if they are required for accounting statements. In the process of project contracting, the construction unit will be required to pay a certain amount of project progress quality deposit, which will also be accounted for in this account, and it is also necessary to use current accounting, so it is recommended to plan as a whole. The second-level details are set up as deposit deposits, cooperative unit transactions, temporary housing payment deposits, etc., which can be considered according to the specific conditions of the project.
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Anonymous users2024-02-06Other payables.
It mainly accounts for non-current customers to imitate blindness and other outstanding amounts payable.
Income cannot be carried forward directly from other payables.
The income of real estate enterprises** is in the accounts received in advance.
It is the income that we obtained from the pre-sale house of the company which obtained a pre-sale license, and did not have the completion settlement. In addition, if the completion settlement has been completed, then it is no longer an advance account receivable, but a direct income segment.
Extended Information; When the enterprise incurs various payable, temporary receipt or return of relevant funds, it debits "bank deposits" and "management expenses".
and other accounts, credited to the "Other Payables" account; When the payment is made, the "Other payables" account is debited and the "Bank Deposit" account is credited.
If the enterprise adopts the method of after-sales repurchase to inject funds, it shall debit the "bank deposit" account and credit this account according to the actual amount received. The difference between the repurchase** and the original sale** shall be accrued on a regular basis during the after-sales repurchase period, and the "financial expense" shall be debited.
Account, which is credited to this account.
When the goods are repurchased in accordance with the contract, the account of "Hold Daxiang" shall be debited and the account of "bank deposit" shall be credited according to the actual amount paid.
So assets are always liabilities and shareholders' equity.
Assets Liabilities Statement December 31, 2009 Prepared by: Unit: RMB Yuan Assets Bank of Assets Liabilities and Owners' Equity at the beginning of the next year Current assets Current liabilities Monetary funds 1 Short-term borrowings 51 Trading financial assets 2 Trading financial liabilities 52 Notes receivable 3 Notes payable 53 Accounts receivable 4 Accounts payable 54 Prepayments 5 Advance receipts 55 Interest receivable 6 Employee remuneration payable 56 Dividends receivable 7 Taxes payable 57 Other receivables 8 Interest payable 58 Inventories 9 Dividends payable59 Non-current assets due within one year10 Other payables60 Other current assets11 Non-current liabilities due within one year61 12 Other current liabilities62 Total current assets Total current liabilities Non-current assets14 Non-current liabilities64 Available**Financial assets15 Long-term borrowings65 Held-to-maturity investments16 Bonds payable66 Long-term receivables17 Long-term payables67 Long-term equity investments18 Special payables68 Investment real estate19 Projected liabilities69 Fixed assets20 Deferred income tax liabilities70 Construction in progress21 Other non-current liabilities71 Construction materials22 Total non-current liabilities Disposal of fixed assets23 Total liabilities Productive biological assets24 Owners' equity (or shareholders' equity): >>>More
For example, the net value of fixed assets requires the original value of fixed assets minus accumulated depreciation and impairment provisions. Other accounts are similar to this, some of the balance sheet will list the impairment provision account, and some will not be listed in the table, and the net value will be calculated directly if it is not listed.
Net value, i.e., net book value, refers to the balance of the original value of the asset minus the accumulated depreciation accrued. >>>More