I. Financial accounting subjects of property management enterprises: property management income.
This course accounts for the main business income of property management.
Main business income refers to the income obtained by enterprises in providing maintenance, management and services for property owners and users in property management activities, including property management income, property management income and property overhaul income.
Property management income refers to the public service income, public institution service income and special service income collected by enterprises from property owners and users. Property operating income refers to the income from the operation of houses, buildings and facilities provided by the owners' management committee or property owners and users, such as the rental income of houses, the operating income of parking lots, swimming pools, various stadiums and other facilities. Property overhaul income refers to the income obtained by the enterprise from overhauling the * * * parts and facilities of the house entrusted by the owners' management committee or the property owners and users.
Two, property management income should be recognized when providing services, receiving money or obtaining the right to receive money.
Three, property management fee income, should be accounted for according to the actual price. This month's income, debit "bank deposits", "accounts receivable" and other subjects, credited to the subject; When the owner's management fee is received in advance, the "accounts payable" shall be debited and credited to this account.
Four, at the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there is no balance in this account after the carry-over.
Five, this course should be set up according to the income category ledger.
Accounting method
Accounting is one of the basic functions of accounting and occupies a very important position in the basic work of accounting. It plays a decisive role in improving the whole accounting work level. Therefore, the Company has formulated the following accounting management measures according to the Accounting Law promulgated by the Ministry of Finance:
General requirements of accounting.
1. Establish accounts according to law. In accordance with the Accounting Law of People's Republic of China (PRC) and the unified national accounting system, the company sets up accounting books, conducts accounting, and provides legal, true, accurate and complete accounting information in a timely manner.
2. Accounting content.
2. 1 securities receipt and payment;
2.2 Receipt, increase, decrease and use of property;
2.3 occurrence and settlement of creditor's rights and debts;
2.4 the increase or decrease of capital funds and the income and expenditure of funds;
2.5 Calculation of income, expenses and costs;
2.6 Calculation and processing of financial results;
2.7 Other matters requiring accounting procedures and accounting;
3. Basic requirements of accounting.
3. 1 Accounting should be based on the actual economic business and carried out in accordance with the prescribed accounting treatment methods to ensure the consistency and comparability of accounting indicators and the consistency of accounting treatment methods before and after one year. If there is any change before or after one year, it should be disclosed in the explanation.
3.2 Fiscal year: Gregorian calendar 1 month 1 day to1February 3 1 day.
3.3 In principle, RMB is used as the bookkeeping base currency.
3.4 Accounting System: Accounting Law and Two Systems shall be implemented, Accounting System for Construction and Real Estate Development Enterprises shall be implemented for financial policies, and Financial Management Regulations for Property Management Enterprises shall be implemented for characteristic financial policies.
3.5 Depreciation method of fixed assets: the straight-line method stipulated in the accounting law is adopted, and depreciation is accrued on time every month after the residual value of 5% of the total fixed assets is reserved.
3.6 Amortization method of low-value consumables: amortize monthly according to the one-time amortization method stipulated in the accounting law, but at the same time, consult equipment to assist in the management of low-value consumables.
3.7 Inventory receiving and dispatching method: the first-in first-out method stipulated in the Accounting Law is adopted for accounting.
3.8 Cost accounting method: According to the actual cost method stipulated in the Accounting Law and the Accounting System for Real Estate Enterprises, and the accounting method of allocating development overheads according to engineering quantity.
3.9 Accounting principle: The accrual basis stipulated in the Accounting Law is the principle.
3. 10 accounting vouchers, accounting books, accounting statements and other accounting materials must comply with the provisions of the unified national accounting system, and shall not be forged or altered, and shall not set off-balance-sheet subjects, and shall not submit false accounting vouchers, accounting books and statements.
3. 1 1 Set and use accounting subjects according to the requirements of the national unified accounting system.
3. 12 When the company uses computerized accounting, the accounting software used and the computer-generated accounting vouchers, account books, accounting statements and other accounting materials shall comply with the regulations promulgated by the State, such as the Measures for the Administration of Computerized Accounting and the Basic Specification for Accounting Software. Before there is no accounting method for property management accounting, it should be implemented in accordance with the manual operation method stipulated by the state.
3. 13 Accounting files should be properly kept in accordance with the Measures for the Administration of Accounting Files, and computerized electronic data and corresponding accounting backup data and written materials should be managed as accounting files.
3. 14 Accounting records shall be written in Chinese.
3. 15 original records: all kinds of original records (including self-made and foreign ones) shall be executed in strict accordance with the methods stipulated in the Accounting Law to ensure the seriousness, authenticity and legality of the original records.
accounting document
1. The original voucher must have the following contents:
1. 1 Basic element of original voucher: voucher name; Date of filling in the voucher; The name of the unit or individual who fills in the voucher; Signature or seal of the person in charge; The name of the unit that accepts the certificate; Content, quantity, unit price and amount of economic business.
1.2 Original vouchers obtained from other units must be stamped with the official seal of the filling unit; The original vouchers issued to the outside world must be stamped with the official seal of the unit.
1.3 The self-made original voucher must be signed or sealed by the leader of the handling unit or the person designated by the leader of the unit.
1.4 The original purchase voucher must have a receipt.
1.5 The original payment voucher must have the payee and the payee's receipt voucher, and cannot be replaced by payment-related vouchers such as bank remittance voucher.
1.6 For sales return, besides filling in the return invoice, there must also be a return receipt; When refunding, you must obtain the receipt of the other party or the certificate of the remittance bank, and you must not replace the receipt with the return invoice.
1.7 The employee's loan voucher for business trip must be accompanied by accounting voucher. When the loan is recovered, a new receipt shall be issued or the loan amount shall be returned, and the original loan receipt shall not be returned.
1.8 For the economic business approved by the superior department, the approval document is taken as the attachment of the accounting voucher.
2 accounting vouchers must have the following contents:
2. 1 Basic elements of accounting voucher: the date when the voucher was filled in; Voucher number; Economic business summary; Accounting subjects; Amount; The number of attached original vouchers; Signature or seal of the person who fills in the voucher, the reviewer, the bookkeeper and the person in charge of the accounting institution (accounting supervisor).
2.2 When filling in accounting vouchers, the accounting vouchers should be numbered consecutively, and the accounting vouchers printed by computer should be stamped with the seal or signature of the creator, approver, bookkeeper, financial controller and accountant in charge.
3. Requirements for writing and keeping accounting vouchers.
3. 1 The handwriting of accounting vouchers must be clear and neat.
3.2 Accounting vouchers shall be delivered in time, and there shall be no backlog, so as to ensure the timely and normal accounting.
3.3 After registration, accounting vouchers shall be bound and kept in the order of classification number, and shall not be lost.
3.4 Original vouchers shall not be checked out. If other units really need to borrow, they can provide copies, but they must strictly perform the examination and approval and borrowing registration procedures.
3.5 If the original documents are lost, the corresponding certificates shall be obtained as required, and the examination and approval procedures shall be handled.
accounting/account book
1. Setting of accounting books. Set up accounting books according to the provisions of the unified national accounting system and the needs of accounting business. Including general ledger, subsidiary ledger, journal and other auxiliary books, the above accounting books, accounting vouchers and accounting statements are purchased at the place designated by the Municipal Finance Bureau.
2. Enable accounting books. When opening a new account book, the name of the company and the account book should be indicated on the cover of the account book, and the "Account Opening Form" on the title page of the account book should be filled in, indicating the date of account opening, the number of pages of the account book, the name of the bookkeeper, the person in charge of the accounting institution, the accounting supervisor, etc. , and affix the official seal of the unit. When the person in charge of bookkeeping or finance is transferred, the signature and other procedures should be performed on the "activation form".
3. Account book registration. Accounting personnel shall register accounting books according to the audited accounting vouchers, and the specific measures shall be strictly implemented in accordance with the provisions of the Accounting Law.
4. Error correction of account book records. If there are errors in the accounting books, they shall not be corrected by altering, digging out, scraping out or eliminating drugs. , and copying again is not allowed. Instead, it should be corrected according to the situation and in accordance with regulations.
5. reconciliation. Check the relevant figures recorded in the accounting books with physical inventory, monetary funds, securities, current units or individuals, etc. , to ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
6. check it. On the basis of registering all the economic businesses that occurred in the current period, the account records of the current period shall be summarized or settled annually in accordance with the prescribed methods, and the total amount and balance of the current period or this year shall be compiled, and the balance shall be carried forward to the next period or new account.
Prepare financial reports
1. Financial reports must be prepared regularly in accordance with the provisions of the unified national accounting system, including the main table, schedules, notes and financial analysis of accounting statements.
2. Accounting statements shall be compiled according to complete and audited accounting books and other relevant materials, so that the figures are true, the calculations are accurate, the contents are complete and the explanations are clear.
3 accounting statements, accounting statements, where there are corresponding figures, should be consistent with each other.
4. Financial analysis: quarterly analysis should include various financial indicators and important accounting items.
5. The accounting statements shall be signed or sealed by the company manager, finance minister and accountant in charge. (The year-end report of the principal person in charge of the enterprise and the person in charge of finance must be signed) and then sent to all relevant units (superior competent company, tax bureau, bank) in time.
Chapter II Accounting Knowledge and Skills of Property Enterprises
First, the financial accounting knowledge of the property management company.
Financial accounting is an important part of enterprise economic accounting. It is a method to reflect and supervise the living labor consumption, material consumption, capital occupation and its economic effect in the process of production and operation of enterprises and internal accounting units. Financial accounting is to use accounting subjects, fill in accounting vouchers, register accounting books, and record and calculate the economic activities of various accounting items continuously, systematically and comprehensively with currency as the calculation scale.
(1) The main functions are as follows:
(1) provides systematic and complete information for evaluating the management performance of enterprises and internal accounting units.
(2) Effectively supervise the living labor consumption, material consumption and capital occupation in the production and operation process of enterprises and internal accounting units through financial accounting procedures.
(2) accounting.
(1) The monthly accounting period is from 26th of last month to 25th of this month, and the annual accounting period is from 26th of last month to 25th of this year.
(2) The accounting unit is RMB, and the economic business calculated in foreign currency shall be converted into RMB for bookkeeping, and the foreign currency amount and conversion rate shall be registered at the same time, and the exchange rate on the first day of the quarter shall be stipulated as the bookkeeping exchange rate. Adjust the difference to foreign exchange gains and losses at the end of the quarter.
(3) The company adopts the double entry bookkeeping method.
(4) The use and accounting of accounting subjects are mainly based on the collective enterprise accounting system formulated by the financial department. Combined with the actual situation of the company, set up the general ledger, bank cash account book and secondary account subsidiary ledger for accounting of various creditor's rights, debts and expenses.
(5) The original voucher is the basis for bookkeeping. All original vouchers require legal vouchers with complete procedures, integrity and legality, true contents, accurate and clear figures, complete dates and seals, and matching case and case, and white paper reimbursement is not allowed.
(3) Accounting vouchers and accounting books
(1) The company's accounting vouchers, accounting books, statements and other accounting records must be registered according to the actual economic business, so that the procedures are complete, the contents are true, accurate, complete and timely, and conform to the provisions of the accounting system.
(2) Financial accounting personnel must carefully examine all kinds of original documents. In case of forgery, alteration, false payment, etc. , they should refuse to accept, and report to the competent leader in time. Certificates with incomplete contents, irregular procedures and wrong figures shall be returned, supplemented or corrected. All original vouchers can only be filled in after they have been verified.
(3) Receipt vouchers and payment vouchers must be clearly filled in according to the contents of the occurrence, and they can only take effect after being signed by the cashier. The transfer voucher should be filled in by the management accountant, and the accounting should be improved. All accounting vouchers must be audited and signed by designated auditors before they can be recorded.
(4) The company and its subordinate accountants shall be responsible for all the original vouchers, assign special personnel to register and keep them properly, and shall not lose them. The storage period of relevant accounting statements, account books and accounting vouchers shall be handled in accordance with the provisions of the higher authorities.
(5) All unused important blank vouchers, such as checkbooks, cash receipts, bills of lading, fixed bills, etc., should be kept by designated personnel. When they are enabled, the recipients should go through the formalities of collecting them, and the competent accountant should check, verify and report them to the relevant departments within the first month after the end of each year.
(6) The advance payment, progress payment and settlement of the project undertaken by the Engineering Department and the General Department must be handled according to normal procedures.
(4) the responsibilities of the financial office
The finance office is responsible for the financial management and economic accounting of the whole company.
Its main responsibilities are:
(1) Implement the national and superior financial management guidelines, policies and regulations, organize the formulation of financial management and accounting systems, and be responsible for supervising and inspecting the implementation.
(2) The financial management methods of unified leadership, hierarchical management, division of departments, division of accounting and profit and loss assessment are implemented within the company.
(3) Responsible for preparing the annual, quarterly and monthly balance sheets of the company. The annual balance sheet shall be accompanied by a statement of financial position.
(4) Be responsible for the balance of the company's funds, and master and supervise the rational use of funds.
(5) supervise the withdrawal of funds and evaluate the use of funds and investment effects.
(6) Participate in the feasibility study of the company's investment projects.
(7) Responsible for the collection, filing and management of the company's financial files; Register and manage the fixed assets of the company.
(8) Responsible for the examination and approval of specially controlled commodities.
(9) Responsible for timely payment of all taxes of the whole company.
(10) Complete the work temporarily arranged by the company leaders.
(5) Accounting responsibility
(1) In accordance with the provisions of the national accounting system, carefully examine, record and settle accounts, so that the procedures are complete, the contents are true, the figures are accurate and the accounts are clear, and the three accounts are consistent (the accounts are consistent, the accounts are consistent, and the accounts are consistent).
(2) According to the principle of economic accounting, regularly check and analyze financial and economic activities, tap the potential of increasing income and reducing expenditure, and create more benefits for the company.
(3) According to the company's situation, establish accounts by departments and communities, so that the company leaders and leaders of various departments and communities can grasp the profit and loss situation in time and improve management.
(4) Prepare accounting statements in time and provide relevant data to leaders.
(5) Keep all files such as accounting vouchers, account books and statements properly.
(6) Strictly abide by the accounting system and financial discipline, and have the right to refuse to pay any expenses that do not meet the requirements.
(7) Responsible for monthly reconciliation with various departments and communities to ensure that the company's accounts are consistent with those of various departments and communities.
(8) Responsible for preparing various accounting statements designated by superiors.
(9) Pay all kinds of taxes and fees on time according to the national tax law.
(six) cashier job responsibilities
(1) Learn, publicize and strictly abide by the relevant national financial policies, cash management regulations and bank settlement system.
(2) Responsible for cash receipt and payment and bank settlement.
(3) Cash book, which is responsible for registering bank deposits and reconciling with accountants and banks at the end of each month.
(4) Responsible for keeping cash on hand and various securities, settlement vouchers, blank checks, receipts and relevant seals.
(5) Carefully review the payment and expense reimbursement of each payment. Prevent the withdrawal of IOUs from entering the account.
(6) For the checks issued by various departments, it is stipulated that they should be reimbursed within three to five days, otherwise they will refuse to issue a second check.
(7) Reimbursement of travel expenses and petty cash, and reimbursement of travel expenses within three to seven days after returning.
(7) Special tips for financial accounting
Each property management company should establish a set of financial accounting system and accounting method suitable for its own conditions according to its own business scale, management characteristics and internal operation mechanism. Here, I would like to draw your attention to several sexual issues.
1? According to the financial accounting unit and department respectively. In order to accurately assess and evaluate the operating conditions of accounting units and departments, records, accounting and accounts should be made respectively, so that the procedures are complete, the contents are true, the figures are accurate and the accounts are clear.
2? It is necessary to use RMB as the accounting unit. When there is foreign currency income and expenditure in the business, it should be converted into RMB for bookkeeping, and the foreign currency exchange rate at that time should be indicated. It is advisable to adopt double entry bookkeeping by debit and credit.
3? It is necessary to clarify the accounting time limit. Operating funds collected by the company's subordinate departments (management offices), including management fees, service fees, handling fees, project funds, sales revenue and operating funds, are paid into the company's financial account on a regular basis according to the amount charged. Then, the financial department determines the monthly accounting cycle and the annual accounting cycle. Generally speaking, monthly accounting statements should be submitted within 10 days after the end of the month, quarterly accounting statements should be submitted within 15 days after the end of the quarter, and annual accounting statements should be submitted within 20 days after the end of the year.
4? Pay attention to the standardization of accounting. Accounting vouchers, accounting books and accounting statements shall be registered according to the actual economic business and conform to the provisions of the accounting system. Receipt vouchers and payment vouchers must be clearly filled in according to the contents of the payment items, and they can take effect only after being signed by the cashier. The transfer voucher should be filled in by the management accountant, and the accounting procedure should be improved. All accounting vouchers must be signed by the designated auditor before they can be recorded.
5? Financial and accounting personnel should carefully examine all kinds of original vouchers. In case of forgery, alteration of vouchers or fraudulent payment, they should refuse and report to the leaders in time. All original vouchers are audited, with clear contents, complete procedures and correct figures before accounting and settlement can be carried out.
6? Cheque books, cash receipts, bills of lading, fixed bills and other important unused blank vouchers should be kept by special personnel. When collecting, you should go through the formalities of collecting, and settle accounts once a month or every time you run out. The accounting system is determined by the competent accountant.
The company's finance department is responsible for all original vouchers, account books and statements, and assigns special personnel to file them regularly and keep them properly for inspection. The account books shall not be altered, removed, altered or smeared with liquid medicine.
Second, the property management company's financial analysis, economic activity analysis and analysis skills
financial analysis
Financial analysis is a tool of enterprise financial accounting, and the financial activities of enterprises are analyzed and studied through certain technical methods; According to certain principles, scientifically evaluate the financial situation of enterprises. The object of financial analysis is the process and result of capital movement in the production and operation activities of enterprises or their subordinate units; The purpose of financial analysis is to sum up experience, expose contradictions, tap potential and improve efficiency.
The financial analysis of a property management company is mainly to analyze the economic effects of business activities such as property management, house facilities maintenance and comprehensive services, that is, to compare the process and results of economic activities in a certain period by using relevant information such as accounting, statistics, accounting and planning, and to find out the existing problems and their causes by using the method of analysis and comparison, so as to take measures to tap the internal potential and improve the management level.
(b) Analysis of economic activities
Economic activity analysis is an internal economic analysis activity of property management companies, and its scope is limited to independent economic accounting units. The analysis of economic activities involves every link in the whole process of property management, service and management. As far as * * * is concerned, the analysis of economic activities of property management companies mainly includes the following contents.
(1) Any task or project should be forecasted to determine the planned cost. In the process of implementation, pay attention to discover new situations at any time, analyze and compare internal institutions, tasks or projects, cost projects and previous and subsequent stages, and observe the changes and development trends of the main factors affecting costs.
(2) Analyze whether the manpower occupation meets the staffing standards of various tasks and whether there is waste of manpower occupation. Generally, we can analyze the subjective and objective factors from the changes of salary composition, the rise and fall of average salary and technical level, the balance between jobs, the utilization level of working hours and inefficiency, and find out the savings or expenses in manpower use and quota management.
(3) Analyze the main links of material management. Generally speaking, it is necessary to start with the procurement, transportation, storage and use of materials, and analyze whether the quality of main materials meets the requirements, as well as the influence of quantity difference and price difference, especially the effect achieved in saving substitution and using materials, and the losses caused by poor management.
(4) Analyze the elevator, pipeline, water heating and other facilities attached to the house, and use construction machinery and equipment. This paper analyzes the equipment selection, utilization rate, utilization rate, energy consumption rate, maintenance and intact rate. This paper analyzes the working efficiency and cost of machine-team, focusing on the effects of improving equipment efficiency, prolonging service life and reducing energy consumption, as well as the losses and waste caused by poor management.
(5) For the expenditure of various management expenses, we should analyze the measures to open source and reduce expenditure from the aspects of the tasks undertaken, the changes in institutional staffing, the increase or decrease of non-production personnel, and the savings and waste of various expenses.
(6) Analyze the income of rent and property management service fee. The source of funds for property management mainly depends on rent and property management service fee income. To master the amount and collection rate of monthly (quarterly or annual) completed rent and property management service fees, we should always analyze the factors affecting rent and other property income, and study the specific measures to recover rent arrears and property management service fees. This is an important economic activity analysis of property management companies.
(7) Whether the housing repair expenses are used properly and the economic effects are the focus of the analysis. It is necessary to analyze the overall level of housing renovation investment, the proportion of classified renovation investment, the investment standards of different projects, the distribution, use and effect of renovation investment, tap the potential, find ways to increase production and save, and achieve maximum benefits with the least investment, manpower and material consumption.
(8) Analysis of diversified business investment.
(9) Comparative analysis of budget and final accounts. According to the comparison between the budget and the actual consumption of labor, materials, machinery and amount, find out the differences in quantity, find out the reasons, and check whether there are overestimations, omissions and unreasonable charges.
(C) financial analysis methods
Financial analysis methods can be classified according to different classification standards, usually according to the scope, time and purpose of analysis and the mathematical methods adopted.
(1) is classified according to the range included in the analysis object.
The financial analysis of property management companies can be divided into three categories according to the scope of analysis objects: comprehensive analysis, departmental analysis and thematic analysis.
(1) comprehensive analysis refers to the analysis of the overall financial situation of the company;
(2) Department analysis refers to the analysis of an accounting unit and an accounting content of the company;
(3) Thematic analysis refers to the analysis of an accounting item or a specific problem.
(2) Time classification through analysis.
The financial analysis of property management companies can be divided into three categories: regular analysis, daily analysis and temporary analysis.
(1) Periodic analysis refers to the analysis in units of year, quarter and month, or the analysis in units of project contract period;
(2) Daily analysis refers to the analysis work that property management companies often do in daily financial management;
(3) Temporary analysis refers to financial analysis arranged temporarily for the needs of project management and enterprise management assessment.
Regular analysis and daily analysis belong to daily financial management, and analysts should establish a set of standardized standards, whether in the form, method or content of analysis. The time, content and method of temporary analysis can not be unified, and it needs to be determined temporarily according to the purpose and requirements of analysis and the specific situation of the analysis object.
(3) Classification according to the purpose of analysis
The financial analysis of property management companies can be divided into three categories according to the different purposes of analysis: summary analysis, control analysis and forecast analysis.
(1) Summative analysis generally occurs at the end of the period, such as the end of the fiscal year, the end of the quarter, the end of the month or the end of the project operation and the end of the contract. Its main function is to sum up experience and evaluate.
(2) Control analysis occurs in the middle period, such as project management activities and contract period. Its main function is to control the process of economic activities, reveal contradictions and take countermeasures.
(3) The forecast analysis occurs before the start of the project business activities, such as the start of the contract or the signing of the contract conditions. Its main function is to predict and analyze the expected economic benefits of the project, the expected operating results of the enterprise and the expected effect of a certain business decision of the company in advance.
(4) According to the mathematical methods used in the analysis.
Financial analysis is inseparable from mathematical methods. According to the different mathematical methods used, financial analysis commonly used in property management can be divided into the following categories.
① Comparative analysis method. This is an analytical method to reveal the internal contradictions in the financial activities of property management companies by comparing two or more comparable figures. For example, the comparison of actual completion indicators with average index, the comparison of current indicators with historical indicators, and the comparison of actual completion indicators among lower accounting units, and so on.
② Factor substitution analysis. Also called sequential substitution method, it is a method used to reveal the influencing factors and degree of an economic phenomenon. On the basis of comparison, this is to replace the values of variables in the economic calculation formula one by one (generally, the actual values are often used to replace the planned index values), so as to determine the influence degree of each factor on the index, thus finding the main factors and revealing the main aspects of the main contradictions.
③ Average analysis and equilibrium analysis. The average analysis method is an analysis method to reflect the average level of economic phenomena with average numbers, so as to explore universal laws. The commonly used averages in financial analysis include simple arithmetic average, weighted arithmetic average and dynamic average such as sequential average, speed average and exponential average. According to the principle of balance and coordination, the balance analysis method makes a comparative analysis of the relationship between income and expenditure, the relationship between lending and borrowing, the relationship between production and sales, etc.
④ Analysis method of economic mathematical model. This refers to those methods that use modern economic mathematics tools, such as linear programming, network planning, dynamic programming, regression analysis and so on. Establish a mathematical model and use electronic computers to process and analyze large-scale data. The complexity of modern economic activities shows that any economic process will be affected by many factors, and it is far from suitable to rely solely on traditional simple data calculation and manual data processing. With the progress of applied mathematics and electronic computing technology, people have introduced it into economic analysis, thus establishing an economic mathematical model analysis method, which has greatly promoted the financial analysis method of enterprises.