1. Raw material inventory
Refers to all kinds of materials used to develop land, houses, buildings and other development products, such as steel, wood, gravel, cement, etc.
2. Equipment inventory
Refers to all kinds of equipment purchased by enterprises for real estate development and operation, such as electrical equipment, sanitary equipment and ventilation equipment.
3. Inventory in product category
Refers to all kinds of land, houses and other development products that have not been completed (that is, projects under construction).
4. Finished goods inventory
Refers to all kinds of development products that have completed the whole process of development and construction and passed the acceptance, and can be delivered for use or sold externally according to the contract, including
Developed land, houses, supporting facilities, agent construction projects, phased development products, leased development products, revolving houses, etc.
5. Develop supply inventory
Refers to all kinds of materials necessary for enterprises in real estate development and business activities, including low-value consumables and other materials.
The special inventory of real estate development enterprises is mainly equipment inventory and various development products.
Note: Temporary rental houses and revolving houses are regarded as inventory.
I. Equipment Procurement and Receiving and Sending Accounting
In general, the supply department is responsible for preparing the equipment supply plan, signing the contract and checking the implementation of the contract; Equipment warehouse is responsible for equipment.
Receiving, distributing, keeping, checking and counting; The accounting department is responsible for equipment price settlement, equipment cost accounting and equipment receiving and dispatching accounting.
The purchase, delivery and receipt of equipment are priced and accounted according to the actual cost. In order to calculate the purchase cost of equipment, reflect and assess the purchase, receipt, delivery and balance of equipment.
In this case, it is necessary to set up a subsidiary ledger of Equipment and a special ledger of 1242 Inventory Equipment under the subject of Material Procurement. Accounting for the purchases of various enterprises separately.
The actual purchase cost of equipment and the actual cost of all equipment in stock.
Example 1 A real estate development enterprise purchased an elevator, the purchase price (including input tax) was 800,000 yuan, and the transportation and miscellaneous expenses were 20,000 yuan. Price, transportation and miscellaneous expenses are all paid in silver.
Bank deposit payment.
① Make the following entries according to the purchase invoice and bank settlement voucher:
Borrow: Material Procurement-Equipment 820000
Loan: 820,000 yuan in bank deposit.
(2) Assuming that the planned distribution rate of the storage fee for purchasing materials and equipment is 2%, the storage fee for purchasing elevators should be 16400 yuan.
Borrow: Material Procurement-Equipment 16400
Loan: purchase storage fee 16400.
③ After the elevator was put into storage, the actual cost of the elevator was calculated to be 836,400 yuan.
Borrow: Inventory equipment 836400
Borrow: Material Procurement-Equipment 836400
Second, the development of product accounting
Product development means that the enterprise has completed all the development and construction processes and passed the acceptance, which meets the national construction standards and design requirements.
Ordering units that meet the prescribed conditions are transferred, or used as products for external sales or rental, including land (construction site), houses, supporting facilities and agency construction.
Engineering. The finished product is actually the end of the development and construction process and the beginning of the sales process.
In order to correctly account for the increase, decrease and balance of developed products, development enterprises should set up an asset class "1285 developed products" account. Borrow money from this account
Party A shall register the actual cost of the development products that have been completed and accepted, and the lender shall register the actual cost of the development products that have been sold, transferred, settled or leased at the end of the month.
Ben. The debit balance at the end of the month indicates the actual cost of various development products that have not been sold, transferred, settled or rented. This account should be based on the types of products developed.
For land, houses, supporting facilities and construction projects, set up detailed accounts, and under the detailed accounts, set up account pages according to cost accounting objects.
1. indicates the increase of development products.
Products developed by enterprises shall be debited to the subject of "developed products" and credited to the subject of "development cost" at the time of completion and acceptance.
According to the completion acceptance form, the actual cost of products developed by real estate development enterprises this month is 33.05 million yuan. Of which: 650,000 yuan for land and 2,000 yuan for house.
5.9 million yuan, 5 million yuan for agent construction, and 6.5438+500,000 yuan for supporting.
Borrow: develop products-650,000 yuan of land.
-A 25.9 million house
-Agency construction project 5000000
-Supporting facilities 1 500000
Loan: the development cost is 33.05 million yuan.
2. Accounting for the decrease of developed products.
The products developed by enterprises will be reduced due to external transfer and sales. For the reduced development products, the accounting department should deal with them in time according to different situations.
Reason.
When an enterprise transfers or sells the developed products to the outside world, it shall debit the subject of "main business cost" according to the actual cost of the developed products at the end of the month.
Write down the account of "developing products"
If the developed products are sold by installment settlement, they will be collected by installment after the developed products are handed over to users or the installment sales contract is completed.
The actual cost of developing products mentioned in the first paragraph shall be debited to the subject of "developing products by stages" and credited to the subject of "developing products".
Enterprises use the developed land and houses for rental operation, or the developed houses are used for residents' resettlement and relocation. When it is handed over for use, it should be based on land.
And the actual cost of the house, debit the title of "leased development product" or "revolving house" and credit the title of "developed product-land (or house)".
The business supporting facilities developed by enterprises are used for the business premises of enterprises engaged in the tertiary industry, which is regarded as the construction of fixed assets, that is, according to
The actual cost of supporting facilities is debited to the "fixed assets" account and credited to the "developed products-supporting facilities" account.
Third, lease and develop products.
Leased development products refer to development products such as land and houses used for lease operation. Their profits are gradually realized by collecting rents.
In order to account for the use and amortization of land and houses leased by enterprises, development enterprises should set up the general ledger account of "1295 leased development products".