Find account 10 for a real estate development company

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Encoding the name.

101 Cash.

102 Bank deposits.

109 Funds in other currencies.

111 Short-term investments.

112 Notes receivable.

113 Accounts receivable.

114 Provision for bad debts.

115 Prepaid.

119 Other receivables.

121 Material procurement.

123 Procurement and storage fees.

124 Materials in stock.

125 Inventory Equipment.

129 Low-value consumables.

131 Material Cost Variance.

133 Consignment of processing materials.

135 Development of products.

136 installment collection development products.

137 Rental development products.

138 swing space.

139 Expenses to be amortized.

141 Long-term investment.

151 Fixed assets.

155 Accumulated depreciation.

156 Disposal of fixed assets.

159 Expenditure on the purchase and construction of fixed assets.

161 Intangible assets.

171 Deferred assets.

181 Excess of property to be disposed of.

18101 Excess of current assets to be disposed of.

18102 Pending loss and excess of fixed assets.

195 Exchange losses and losses to be re-sold.

201 Short-term borrowings.

202 Notes payable.

203 Accounts payable.

204 Accounts receivable in advance.

209 Other payables.

211 Wages payable.

214 Welfare payments payable.

221 Taxes payable.

223 Profit payable.

229 Other contributions.

231 Withholding expenses.

241 Long-term borrowings.

251 Bonds payable.

261 Long-term payables.

270 Deferred Tax.

271 Deferred rental income.

275 Housing Working Capital.

301 Paid-up capital.

311 Capital reserve.

313 Surplus reserve.

31301 Community Chest.

321 Profit for the year.

322 Distribution of profits.

32201 Undistributed profits.

32202 Surplus reserve to cover deficit.

32203 Withdrawal of surplus metrics.

32204 Profit payable.

32205 Profits converted to bonuses.

32206 Special Delivery**.

401 Development Costs.

407 Development overhead.

501 Operating income.

502 Operating costs.

503 Selling Expenses.

504 Operating taxes and surcharges.

511 Other business income.

512 Other operating expenses.

521 Administrative expenses.

522 Finance Expenses.

531 Income on investments.

541 Non-operating income.

542 Non-operating expenses.

550 Income Tax.

560 Prior year profit and loss adjustments.

Main business: 1) Real estate mortgage loans.

2) Short-term loans and loans (real estate mortgages).

3) Enterprise mortgage loans (land, residences, shops, factories) 4) Enterprise working capital loans.

5) Enterprise equipment loans.

6) Personal consumption loans.

7) Bridge funds.

8) Mortgage loans.

9) Discounting of bank acceptance bills.

Enterprise factories, personal real estate mortgages, pledges, cash-out loans, bridge advances.

Short-term mortgage loans starting from 2% per month for companies and individuals in Shanghai.

Free appraisal, mortgage, notarization, loan, loan and loan services.

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.

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.

The accounting subjects of real estate development enterprises include: cash in hand, bank deposits, accounts receivable, raw materials, fixed assets, development costs, development products, accounts payable, taxes and fees payable in the demolition hall, employee remuneration payable, main business costs, main business income, taxes and hidden surcharges, management expenses, sales expenses and other subjects.

Enterprises engaged in real estate development and operation for the purpose of making profits are called real estate development enterprises. What are the general accounting entries related to real estate development enterprises?

1. When developing real estate and recognizing income.

When the price is received at the same time as the operating income is realized.

Borrow: Bank deposit.

Credit: main business income.

Before the realization of the operating income, after the price is collected.

Debit: Accounts receivable.

Credit: main business income.

When the price is collected in advance, the rotten talk tomato will be handed over for use after the development is completed.

Borrow: Bank deposit.

Credit: Accounts received in advance.

When handed over for use.

Debit: Accounts receivable.

Credit: main business income.

Debit: Accounts receivable in advance.

Bank deposits. Credit: Accounts receivable.

When a product is sold on credit or by installments, the amount received in the current period is recognized as revenue.

Borrow: Bank deposit.

Credit: main business income.

2. Real estate development enterprises will not recognize their income when they receive the pre-sale real estate payment from the customer, even if they have signed a formal purchase and sale contract, that is, the money received will be included in the accounts receivable accounting account before the handover procedures are completed.

Borrow: Bank deposit.

Credit: Accounts received in advance.

What is main business income?

It refers to the operating income obtained by an enterprise engaged in the production and operation activities of the industry. The main business income is different according to the different activities engaged in by enterprises in various industries, for example, the main business income of industrial enterprises refers to "product sales revenue"; The main business income of a construction enterprise refers to the "project settlement income"; The main business income of a transportation enterprise refers to "transportation income"; The main business income of wholesale and retail enterprises refers to "commodity sales revenue"; The main business income of a real estate enterprise refers to "real estate operating income"; The main business income of enterprises in other industries refers to "operating income".

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.

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 cost" 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 accounts: The characteristic of common accounts is that they need to define their nature from the direction where their closing balances are located.

4. Owner's equity account: 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?

Problems in real estate development accounting include:

1. The recognition of the income of real estate development enterprises has certain complexity: the sales projects of real estate development enterprises have the characteristics of long development cycle and high cost, so it is difficult to accurately calculate the value of project income.

2. The cost and selling price of real estate development enterprises do not conform to the principle of proportionality: the cost of real estate development enterprises is easily affected by the actual situation of the project, and due to the long development cycle of the project, the time value factor of money will lead to the mismatch between the cost and the selling price of the project.

3. The income evaluation index of real estate development enterprises cannot accurately reflect the real business performance of the enterprise: the settlement of costs and the recognition time of income of real estate development enterprises are generally not synchronized, and there are various potential prudent factors that have an impact on the business performance of the enterprise.