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What subjects does the rent receipt include?
If the company's main business is leasing services, then the rental income is included in the main business income. If the main business is not leasing business, the rental fee received will be included in other business income accounting, and the accounting entries are: debit: bank/cash, loan: other business income.

If this is an expense,

First, if the rent is paid in advance, an entry should be made first:

Borrow: prepaid expenses

Loans: bank deposits

Then the rent will be transferred from the prepaid fee at the end of the month:

Borrow: management fee

Loan: prepaid expenses

B. If the rent is paid later, you should enter:

Borrow: management fee

Loans: bank deposits

main business

Main business refers to the main activities in the daily activities of an enterprise to achieve its business objectives, which can be determined according to the main business scope stipulated in the business license of the enterprise. For example, the main business of industrial and commodity circulation enterprises is selling commodities, and the main business of banks is lending and settlement for enterprises.

Other affairs

Other business income refers to the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets in addition to the main business income. Such as selling materials, transferring intangible assets, leasing fixed assets, leasing packaging materials, etc.

Debit when other business costs occur? Other business costs? , credited? Raw materials? 、? Packaging? 、? Accumulated depreciation? 、? Payable wages? 、? Payable to employees? 、? Tax payable? 、? Other payables? Waiting for the account.

Transfer the income and expenses of other businesses to? Profit this year? Account, after carry-over? Other business income? With what? Other business costs? The account should have no balance.

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