问题描述
我有一个有关物业管理的会计问题。
第1步：
居民：Peter
我向彼得收取200美元的月管理费。因此：
类型名称借方帐户贷方帐户金额
------ ------ ---------------- -------------- ------
费用Peter Management应收帐款200.00
步骤2：
我向彼得收取50美元的汽油费实用程序。因此：
类型名称借方帐户贷方帐户金额
------ ------ ---------------- -------------- ------
费用Peter Utilities收入应收账款50.00
这里我的应收账款余额为250，管理收入为200，公用事业收入为50。
现在，彼得要向我支付200美元的管理费...所以
步骤3：
类型名称借方帐户贷方帐户金额
------ ----- --------- --------- -------------- ------
付款Peter Acc应收账款管理收入200
这里我的应收帐款余额= 50，管理收入= 0，公用事业收入= 50
我的问题是该交易的借方帐户和贷方帐户是什么，或者我该如何处理。
类型名称借方帐户贷方帐户借方
------ ----- --------- --------- -------------- ------
付款Peter未存入资金** ??? ** 200.00
因为当我存入该笔金额时，我知道下一条记录应如下所示：
类型名称借方帐户贷方帐户借方
------ ----- ------------- ----- -------------- ------
存入我的银行帐户未存款资金200.00
关于如何处理此问题的任何线索？创建未存款资金记录后，什么是贷方帐户？
谢谢
EDIT：考虑以下示例：将支票发送到电话公司时。付账单，电话公司的第一件事当他们收到您的支票时，他们要做的是将您帐户上的应付款余额记入贷方，并从一个名为支票存款的暂记帐户中扣除。当您的支票在电话公司的银行帐户中清除后，电话公司就会开始。贷记银行现金并借记支票存款。如果支票弹跳，请致电公司。将贷记退回的支票，并从该帐户中扣除该金额加上服务费。
编辑（认为是解决方法）：
例如
-
我向一名住宅所有者收取200欧元的维修费。在那一刻，我记录了2笔交易：1）将200欧元记入Maint的借方。收入帐户2）将200记入应收帐款帐户。
-
居民业主支付200欧元的维护费。在那一刻，我记录了3笔交易：1）将200记入应收账款帐户2）将200记入Maint。收入帐户3）将从未存款资金帐户（资产帐户）中扣除200。
-
我去将200笔付款存入我的银行帐户...我记录2次交易的那一刻：1）将200记入银行帐户2）将200记入未存款资金。
这样，我的余额将显示为：
帐户借方贷方余额
Maint。收入200200 0
应收款200200 0
未清。资金200200 0
银行帐户200 0 200
我认为此解决方案有效...刚刚创建了数据库表，并且一切都很好....您怎么看？
I have an accounting question regarding property management.
Step 1:Residential Owner: Peter
I charge Peter $200 for month management fee. So:
Type Name Debit Account Credit Account Amount
------ ----- ------------------ -------------- ------
Charge Peter Management Income Acc Receivable 200.00
Step 2:
I charge Peter $50 for Gas Utilities. So:
Type Name Debit Account Credit Account Amount
------ ----- ------------------ -------------- ------
Charge Peter Utilities Income Acc Receivable 50.00
Here my balance for Acc Receivable = 250 and Management Income = 200 And Utilities Income = 50.
Now, Peter is going to pay me $200 for the management fee... so
Step 3:
Type Name Debit Account Credit Account Amount
------ ----- ------------------ -------------- ------
Payment Peter Acc Receivable Management Income 200
Here my balance for Acc Receivable = 50, Management Income = 0 and Utilities Income = 50
I have seen that the payment automaticaly generates another record in the Undeposited Funds because is money I received but that has not been deposited in the bank yet.
My question is what is the Debit Account and Credit Account for that transaction or how can I handle it.
Type Name Debit Account Credit Account Debit
------ ----- ------------------ -------------- ------
Payment Peter Undeposited Funds **???** 200.00
Because when I deposit that amount I know that the next record should look like this:
Type Name Debit Account Credit Account Debit
------ ----- ------------------ -------------- ------
Deposit ME Bank Account Undeposited Funds 200.00
Any clue on how to deal with this?? When the Undeposited Funds record is created what is the credit account??
Thanks
EDIT: Think of the following example: When you send a check to the phone co. to pay your bill, the first thing the phone co. does when they receive your check is to credit the balance due on your account and debit a suspense account called "Check Deposits". When your check clears in the phone company's bank account, the phone co. credits "Cash in Bank" and debits "Check Deposits". If your check bounces, the phone co. will credit "Checks Bounced" and debit your account balance with that amount plus the service service charge.
EDIT (Think is the solution):
For example
I charge a residential owner with 200 for maintenance fee.. in that moment I record 2 transactions: 1) will debit 200 to Maint. Income Account 2) will credit 200 to Receivables Account.
The residential owner pays 200 for the maintenance fee.. in that moment I record 3 transactions: 1) will debit 200 to Receivables Account 2) will credit 200 to Maint. Income Account 3) will debit 200 to Undeposited Funds Account (asset acct).
I go and deposit the 200 payment into my bank account... in that moment I record 2 transactions: 1) will debit 200 to Bank Account 2) will credit 200 to Undeposited Funds.
This way my balances will show like this:
Account Debit Credit Balance
Maint. Income 200 200 0
Receivables 200 200 0
Undep. Funds 200 200 0
Bank Account 200 0 200
I think this solutions works... just created the database tables and everything is matching fine.... what do you think?
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