1, review the original voucher.
2. Fill in accounting vouchers
Step 3 review
4. Bookkeeping
5. Prepare accounting statements
6. Tax declaration
Second, the accounting entries of real estate companies:
1, income accounting treatment, housing down payment and bank mortgage payment received.
Borrow: bank deposit (or cash)
Loans: accounts received in advance-commercial housing
2. Carry-over income from project completion
Debit: operating income
Loans: accounts received in advance-commercial housing
3. Turn income into profit
Debit: operating income
Loan: profit this year
4. Cost accounting, compensation for land acquisition and demolition, preliminary project cost, infrastructure cost, construction and installation cost and public facilities cost * * * is time-consuming.
Borrow: development cost
Loan: bank deposit (or cash)
5. Project completion
Borrow: develop products
Loan: development cost
6. Carry-over costs
Borrow: operating costs
Loans: developing products
7. Turn costs into profits
Debit: this year's profit
Loans: operating costs
Extended data
Real estate company accounting
1. When paying business tax, the tax rate was 5%, and its tax rate and tax calculation method also changed after the reform of the camp. General taxpayers apply general tax calculation methods, such as real estate leasing services, real estate sales, land use rights transfer, etc. , the tax rate is11%; Small-scale taxpayers and second-hand housing transactions are subject to simple tax calculation method, and VAT is levied at the rate of 5%.
2. For ordinary taxpayers of real estate developers who pay VAT according to the VAT rate of 1 1%, when calculating the real estate sales VAT, the land price paid to government departments can be deducted from the sales. In addition, the construction and installation costs, which account for a large proportion of the development costs, are also included in the input tax deduction.
3. The real estate development enterprise shall prepay the value-added tax at the rate of 3% when receiving the prepayment for the houses and real estate projects.
Baidu Encyclopedia-Common Accounting Entries
Baidu Encyclopedia-Accounting Complete Set of Accounting Treatment