What is the cost accounting method of real estate enterprises?

What is the cost accounting method of real estate enterprises?

The methods and general steps of cost accounting for real estate development enterprises are as follows:

Determine the cost accounting object according to the principle of determining the cost accounting object and the characteristics of the project.

Set up accounting subjects related to cost accounting, accounting and collecting development costs and expenses.

According to the principle of benefit and proportion, the cost allocation method and standard are determined among the cost accounting objects.

According to the determined methods and standards, the collected development costs are allocated among the cost accounting objects.

Prepare the project development cost calculation table and calculate the total development cost of each cost accounting object.

Correctly divide the development costs of completed and developing products, and carry forward the completed development product costs respectively.

Correctly divide the saleable area and unsalable area (provided by the competent department), calculate the cost of saleable area and unsalable area respectively according to the relevant regulations, and correctly carry forward the sales cost of completed development products.

According to the requirements of cost accounting and management, prepare a cost report reflecting the cost of each cost accounting object.

What is the accounting of real estate enterprises?

Real estate accounting refers to a kind of professional accounting, which is mainly aimed at enterprises engaged in real estate development and operation. It uses the basic theories and methods of accounting, and takes money as the main unit of measurement to supervise and account for the capital movement of real estate development enterprises.

The specific accounting process is as follows:

1. Determine the cost accounting object according to the principles and project characteristics.

2. Set up relevant cost accounting subjects, accounting and collecting development costs and expenses.

3. Prepare the project development cost calculation table and calculate the total development cost of each cost accounting object.

4. Calculate the cost of saleable area and unsold area respectively according to relevant regulations and carry them forward.

5. Prepare the cost report to reflect the cost of each cost accounting object.

What is the cost accounting method of real estate enterprises?