Housing development is the main economic business of real estate development enterprises. Residential development refers to the whole process from feasibility study, planning and design, building installation to residential completion and acceptance. Housing redevelopment refers to the renovation of the old city, the demolition of the original houses and buildings, and the reconstruction of various houses in accordance with the planning and design requirements. The expenses incurred by real estate development enterprises in the process of housing development shall be collected according to the housing cost accounting objects and cost items.

(A) the determination of housing development cost accounting object

The use of houses developed and built by real estate development enterprises can be divided into five categories: the first category is commercial houses developed for sale, which will be sold as commodities after development; The second category is the investment real estate developed and built for rental operation, and the investment real estate is carried forward according to the determined cost when renting; The third category is the revolving house developed and built for resettling residents, which will be used for resettling residents after the development is completed. The fourth category is buildings that enterprises entrust other units to develop and build; The fifth kind of self-built houses and the fourth kind of building on behalf of others are introduced in the part of agent construction; The fifth type of self-built house. The project cost should be accounted by the subject of "construction in progress". When the project is completed and ready for use, it will be transferred from the "construction in progress" account to the "fixed assets" account. This chapter will not focus on self-built and self-occupied houses.

This chapter focuses on the commercial housing developed by real estate enterprises for sale, which will be sold as commodities after the development is completed. When determining the calculation object of housing development cost, real estate development enterprises should comprehensively consider the factors such as housing development content, location, use, structure, construction method and construction progress, and determine them according to the following principles:

1. In general development, each single project with independent design budget and construction drawing budget should be taken as the cost calculation object, that is, each independent house.

2. Group development projects with the same development site, similar start-up and completion time, the same structure type and constructed by the same construction team can be merged into one cost calculation object. After the development is completed, the actual total cost is shared according to the proportion of the estimated budget and the budget of each independent house, and the development cost of each house is obtained.

3. For individual large-scale and long-term housing development projects, the cost of each part of the housing development project can be calculated according to the requirements of project schedule and responsibility system, and the actual cost of each part can be summarized after the development is completed, and the development cost of the house can be obtained.

(B) the cost setting of housing development projects

As an important part of the cost of developing products, the cost of housing development is the same as the cost of developing products, that is, compensation for land acquisition and demolition, preliminary engineering fees, infrastructure fees, construction and installation fees, public facilities fees and development management fees.

(3) Charge housing development fees

Housing development and construction costs, which can distinguish the burden objects, can be directly included in the relevant housing development cost accounting objects; Some housing development costs are shared by multiple cost accounting objects, which should be included in the relevant housing development cost accounting objects according to certain standards. Therefore, real estate development enterprises should adopt corresponding methods to collect housing development costs into the cost items of each cost accounting object according to different expenditure contents.

1. Compensation for land requisition and demolition

Compensation for land acquisition and demolition refers to all kinds of expenses incurred for obtaining the right to use land development, mainly including land acquisition fees, demolition compensation fees and municipal supporting fees. Land expropriation fee refers to the payment of land transfer fee, land transfer fee, land benefit fee, land development fee, deed tax, farmland occupation tax, land transfer fee paid by land use change and over-area, land price compensation of the partner, housing cost and corresponding taxes and fees transferred from the cooperative project to the partner. Demolition compensation refers to the expenses such as demolition compensation, resettlement compensation, young crops compensation and dangerous houses compensation. Relating to the above-ground and underground buildings or attachments; The residual value recovered from the demolition of old buildings should be valued and recorded separately to offset the related expenses. Municipal supporting fees (the development cost of this subject-preliminary project fee-municipal supporting fees seems more appropriate) refer to the large-scale municipal supporting fees paid by government departments, as well as the construction costs such as road, water, electricity, gas, heat, communication and pipeline laying fees paid by requisitioned places to local municipal companies.

Compensation for land acquisition and demolition of real estate development enterprises can be collected in different ways according to whether the burden objects can be distinguished, as follows:

(1) to distinguish the burden object, should be directly included in the housing development cost accounting object "land acquisition and

The cost item of "temporary relocation compensation" refers to the debit of "development cost-housing development" and the credit of "bank deposit" and "accounts payable".

(2) If it is impossible to distinguish the burden objects, they shall be classified into the subject of "Development Cost-Land Development" first. When land development is completed and put into use, it should be included in the "compensation for land acquisition and demolition" cost item of the relevant housing cost accounting object according to a certain distribution method, that is, the "development cost-housing development" subject should be debited and the "development cost-land development" subject should be credited.

(3) When the commercial construction land developed by real estate development enterprises is changed to housing development, the development cost of commercial construction land should be transferred to the cost item of "land requisition and compensation for demolition" of the relevant housing cost accounting object, that is, the title of "development cost-housing development" should be debited and credited to the title of "development products-commercial land".

(4) The land comprehensively developed by real estate development enterprises should be collected through "development cost-land development" first. When the products to be developed are put into use, the land development cost borne by buildings and commercial construction land should be shared according to certain standards, that is, the subjects of "development cost-housing development" and "development products-commercial land" should be debited and the subjects of "development cost-land development" should be credited.

When real estate development enterprises transfer the land development cost to the housing development cost, they should adopt the parallel carry-over method, that is, transfer the compensation for land acquisition and demolition in the land development cost project to the compensation for land acquisition and demolition in the housing development cost project; The preliminary project cost in the land development cost project should be carried forward to the preliminary project cost in the housing development cost project.

2. Pre-project cost

Pre-project expenses refer to the pre-project expenses such as preparation, planning, design, feasibility study, hydrogeological investigation, surveying and mapping and "three links and one leveling" after obtaining land development rights. Specifically, it includes project management fees, planning and design fees, survey and measurement fees, "three links and one leveling" fees, temporary facilities fees, budget editing fees and other preliminary engineering fees.

Administrative fees refer to the fees for examination and approval of municipal infrastructure supporting fees, off-site greening construction fees, off-site civil air defense construction fees, fire protection construction drawing review fees, local education surcharges, termite control fees, social insurance fees for construction projects, etc., which are paid to the relevant government departments in accordance with the regulations. Special fund for new wall materials, project quality supervision fee, lightning protection drawings and detection, technical review fee for building seismic fortification, project bidding agency fee, drawing review fee, bulk cement fee, EIA report preparation fee, bidding management fee, etc.

Planning and design fees refer to scheme design, construction drawing design, garden design, tap water design, electric power design, civil air defense design, printing fees of drawings and blueprints, planning and design model making fees, scheme review fees and other fees. If complex geology is encountered and geotechnical design is needed, geotechnical design fee will be generated.

Survey fees refer to hydrological, geological, cultural relics and foundation survey fees, settlement observation fees, sunshine test fees, nail pile detection fees, double-track fees, alignment fees, setting-out fees, construction area measurement fees, etc. "Seven connections and one leveling" refers to the expenses incurred in the design, construction, decoration and site leveling of temporary water supply and drainage (including underground drainage pipes and trench excavation and laying fees), power supply, roads (including road occupation fees and road excavation fees payable according to regulations) and other facilities (including garbage cleaning fees before construction). Temporary facilities fees refer to the expenses of the construction party for temporary office, temporary site occupation, temporary open space lease and the design, construction and decoration of temporary walls and fences around the red line. Budget editing fee refers to the fee paid to the social intermediary service institution to be hired to prepare or audit the project budget.

If the pre-project expenses incurred in the process of housing development and construction can distinguish the cost accounting objects, they should be directly included in the pre-project expenses of the relevant housing development cost accounting objects, that is, the subjects of "development cost-housing development-pre-project expenses" should be debited and credited to the subjects of "bank deposits" and "accounts payable"; The pre-project cost that should be shared by two or more cost accounting objects should be shared to the "pre-project cost" cost items included in the relevant housing cost accounting objects according to certain standards.

3. Construction and installation costs

Construction and installation engineering expenses refer to various expenses included in the construction drawing budget of construction and installation engineering during the project development (including equipment expenses, temporary facilities expenses and labor insurance expenses paid to the contractor for contracted projects). If there are materials and equipment provided by Party A, it should also include the corresponding materials and equipment costs provided by Party A ... specifically including civil engineering costs, installation costs and decoration costs.

Civil engineering fees refer to earthwork, pile foundation, retaining wall (slope) engineering fees, foundation treatment fees, pile foundation consulting fees and civil engineering fees (including basement). The materials provided by Party A, if any, shall also include the corresponding materials provided by Party A. ..

Installation fee refers to electrical facilities such as lighting in the main project, telecommunication facilities such as communication, security monitoring and cable TV system in the main project, water supply and drainage facilities such as water supply and drainage, hot water and elevators in the main project and their installation and debugging, air conditioning facilities such as heat exchange station, refrigeration station, fan coil control and building automatic control system in the main project, and installation fee of automatic sprinkler, fire hydrant and fire alarm system in the main project. If there are materials and equipment provided by Party A for the above projects, it should also include the corresponding materials and equipment costs provided by Party A respectively. Decoration engineering expenses refer to the decoration expenses of interior and exterior walls, floors (carpets), doors and windows, kitchen sanitary ware, elevator room, ceiling and awning. The materials provided by Party A, if any, shall also include the corresponding materials provided by Party A. ..

When real estate development enterprises develop and build houses, their construction and installation projects are generally contracted out. Expenditure on construction and installation projects should be determined according to the "project settlement table" and the completed project price undertaken by the enterprise, and directly included in the "construction and installation project fee" cost item of the relevant housing development cost accounting object. According to the Jian 'an invoice provided by the construction unit (note: including materials provided by Party A), debit the subject of "development cost-housing development-construction and installation engineering cost".

4. Infrastructure costs

Infrastructure costs refer to the costs of infrastructure projects such as roads, power supply, water supply, gas supply, heating, sewage discharge, flood discharge, communication, lighting and greening in residential areas during the project development, the costs of connecting two meters outside the red line with major municipal companies, and the costs of paying major municipal companies such as water supply, electricity, gas, heat and communication. Specifically, it includes road engineering fees, power supply engineering fees, water supply and drainage engineering fees, gas engineering fees, heating engineering fees, communication engineering fees, television engineering fees, lighting engineering fees, landscape greening engineering fees, sanitation engineering fees, intelligent security engineering fees, and permanent fences, fences and park gates set around the community.

The power supply project fee refers to the purchase fee of transformer (distribution) equipment, equipment installation and cable laying fee, power supply (distribution) sticker fee, power supply construction fee and power capacity increase fee, etc. Water supply and drainage engineering costs refer to the construction and pipeline laying costs of water supply and drainage facilities such as tap water, rainwater (sewage) discharge and flood control, as well as the water capacity increase fees paid to water supply companies. Gas engineering fee refers to laying fee, capacity increase fee, agency fee, gas supporting fee, gas development fund, gas meter hanging fee, etc. Heating engineering fee refers to the laying fee and collection fee of heating pipeline. Communication engineering fees refer to telephone line laying fees, telephone supporting fees, telephone cable generation fees, paid telephone capacity fees, etc. The TV project fee refers to the cable TV (closed-circuit television) line laying in the residential area and the related expenses that should be paid according to the regulations. Lighting engineering fee refers to the expenditure of street lamp facilities in the community. Landscape greening project refers to the greening expenditure such as landscape construction, artificial lawn, flower planting and tree planting in the community. The sanitation project fee refers to the expenditure of environmental sanitation facilities such as garbage stations (boxes) and public toilets in the community. Security intelligent engineering fee refers to the security and monitoring engineering fee in the community.

In the process of housing development and construction, the infrastructure expenditure that can distinguish the cost accounting objects should be directly included in the "infrastructure expenditure" cost item of the relevant housing development cost accounting object, debited the "development cost-housing development-infrastructure expenditure" subject, and credited to the "bank deposit" and "accounts payable" subjects; Infrastructure fees that should be shared by two or more cost accounting objects should be shared to the "infrastructure fees" cost items included in the relevant housing cost accounting objects according to certain standards.

5. Public facilities fee

The cost of public facilities refers to the cost of public facilities in the process of housing development. According to the relevant laws and regulations, property rights and their income rights do not belong to developers, and developers cannot transfer or turn fixed assets into their own. Under this cost item, detailed accounts are set according to various supporting facilities, and the specific accounting contents can be divided into the following situations: (1) non-operating public supporting facilities expenditures that do not generate operating income, such as fire fighting, water pump house, water tower, boiler room (construction cost), substation (construction cost), neighborhood committee, police station, sentry box, children's playground and bicycle shed. (2) According to laws and regulations or business practices, the operating income in the development community belongs to the expenses of the operators or industry committees of operating public facilities, such as the construction expenses of nurseries, post offices, libraries, reading rooms, gymnasiums, swimming pools, stadiums and other facilities. (3) When the large-scale supporting facilities specified in the urban planning of the development community cannot be transferred and the right to operating income cannot be obtained, there will be expenditures without investment sources. (4) For basements, parking spaces and other facilities with complex ownership and income, it should be determined whether to share the expenses according to local government regulations, sales commitments of developers and other specific circumstances. If the developer obtains the property rights of supporting facilities by paying the land price or civil air defense engineering fees, it should be accounted for separately as a business project.

If the expenditure on public facilities can be distinguished, it shall be directly included in the "supporting facilities fee" of the relevant housing development cost accounting object, debited to the subject of "development cost-housing development-supporting facilities fee" and credited to the subjects of "bank deposit" and "accounts payable"; If the cost of supporting facilities should be shared by two or more cost accounting objects, it should be first classified into the subject of "development cost-supporting facilities development". When the supporting facilities are completed, the "supporting facilities fee" cost item included in the housing development cost accounting object should be allocated according to certain standards (such as the budgeted cost or planned cost of related projects), and the "development cost-housing development" should be debited.

6. Development costs

The costs and expenses incurred by enterprises for directly organizing and managing development projects cannot be attributed to specific cost objects. It mainly includes the salary of managers, employee welfare expenses, depreciation expenses, repair expenses, office expenses, utilities, labor protection expenses, project management fees, amortization of swing space, and construction expenses of project marketing facilities.

Indirect costs incurred by real estate development enterprises in the process of housing development and construction should be accounted for by the subject of "indirect costs of development" first, and then allocated according to certain standards at the end of the period, and included in the cost of related development products. The indirect cost of development that should be borne by the housing development cost should be included in the "development cost" cost item of the housing development cost accounting object, that is, the account of "development cost-housing development-development cost" should be debited and credited to the account of "development cost".

Carry-over of housing development expenses

Real estate development enterprises should transfer the development costs of commercial housing, turnover housing and investment real estate that have completed the development process to the "development products" account after the completion of acceptance. According to the actual cost of completed houses in the detailed account of housing development costs, accountants debit the title of "Development Products-Houses" and credit the title of "Development Costs-Housing Development".

(E) Examples of housing development cost accounting methods

Example 4- 1 The commercial housing A and B developed by Zhiyuan Real Estate Company incurred the following related development expenses in 20×9 * *: (1) In February, the bank deposit was used to pay 30 million yuan for land acquisition and demolition, including 20 million yuan for commercial housing A and 0/0 million yuan for commercial housing B/kloc (2). (3) In May, the bank deposit was used to pay 800,000 yuan for the infrastructure construction of the contracted construction enterprise, including 600,000 yuan for the commercial house A and 200,000 yuan for the commercial house B. (4) In July, according to the project statement, the construction and installation project cost of a contracted construction enterprise was 6,543,800 yuan, including 6 million yuan for the commercial house A and 4 million yuan for the commercial house B. (5) A supporting water tower was built according to the residential area. (6) In August, the indirect development cost of * * * was 200,000 yuan, of which 6.5438+0.5 million yuan should be borne by commercial house A and 50,000 yuan by commercial house B. (7) Assuming that there are unfinished supporting projects in the community, with the consent of the competent department, the estimated cost is 654.38+0.000 yuan.

1. According to the above information (1), according to the relevant parts of the planning (demolition) approval document, with the signatures of both demolition parties,

Zhiyuan Real Estate Company makes the following accounting treatment for compensation contract, payment receipt and bank payment voucher:

Borrow: development cost-housing development-compensation for land acquisition and demolition (commercial house A) 20 million yuan.

-Compensation for land requisition and demolition (commercial house B) 1000000.

Loan: 30 million yuan in bank deposit.

2. According to the above information (2) According to the statement, design invoice and bank payment voucher, Zhiyuan Real Estate Company shall make the following accounting treatment:

Borrow: development cost-housing development-preliminary project cost (commercial house A) 800,000 yuan.

—— Pre-project cost (commercial house B) 200,000 yuan.

Loan: bank deposit 1 000 000.

3. According to the above information (3) According to the statement, construction invoice and bank payment voucher, Zhiyuan Real Estate Company shall

Make the following financial treatment:

Borrow: Development cost-housing development-infrastructure cost (commercial house A) 600,000 yuan.

—— Capital construction fee (commercial house B) 200,000 yuan

Loan: 800,000 yuan in the bank.

4. According to the above information (4) According to the statements and construction invoices, Zhiyuan Real Estate Company should make the following accounting treatment:

Borrow: development cost-housing development-construction and installation project cost (commercial house A) 6 million yuan.

—— Construction and installation project cost (commercial house B) 4 million yuan.

Loan: accounts payable-project payment payable (construction unit A) 1000000.

5. According to the above information (5) and the allocation table of public facilities (water towers), Zhiyuan Real Estate Company shall make the following financial treatment:

Borrow: development cost-housing development-public facilities fee (commercial house A) 400,000 yuan.

-cost of supporting facilities (commercial house b)100,000.

Loan: development cost-supporting facilities development-water tower 500,000 yuan.

6. According to the above information (6) According to the development indirect cost allocation table, Zhiyuan Real Estate Company should make the following accounting treatment:

Borrow: development cost-housing development-development management fee (commercial house A)150,000.

—— Development management fee (commercial house B) 50,000 yuan.

Loan: The indirect cost of development is 200,000 yuan.

At the same time, all housing development expenditures should be included in the detailed ledger of housing development costs.

7. Assuming that the apartment of commercial house A has been completed, but the supporting facilities have not yet been completed, it is reported to the competent department for approval, and it is agreed to use its budgeted cost of 90,000 yuan, which is accrued and included in the cost.

Make the following accounting entries:

Borrow: development cost-housing development-public facilities fee (commercial house A) 100000.

Loan: prepaid expenses-prepaid supporting facilities expenses 100000.

(Note: If the actual cost of supporting facilities in the future is greater than or less than the accrued part, the development cost of the project under construction can be increased or decreased in the current period, and the smaller amount can also be directly included in the management cost. )

8. According to the development product carry-over schedule, the development cost of commercial housing that has been completed and accepted should be carried over to the subject of "development products".

Family debit. Zhiyuan Real Estate Company shall make the following accounting treatment:

Borrow: development products-commercial housing A 28 050 000

Loan: development cost-housing development (commodity house A) 28.05 million yuan.

Borrow: development products-commercial housing B 14 550 000

Loan: development cost-housing development (commercial house b)14,550,000.

9. Assume that commercial house B is directly used for lease after completion, and assume that it is accounted according to the cost model, and its actual cost is carried forward.

Borrow: investment real estate-commercial house B 14 550 000.

Loan: development products-housing development (commercial house B)14,550,000.

According to the suggestion of Ms. Yas, a netizen, I will give another example to introduce the cost accounting procedure of real estate enterprises and the allocation method of indirect expenses of real estate enterprises in more detail: