{"id":8439,"date":"2023-03-20T16:14:27","date_gmt":"2023-03-20T16:14:27","guid":{"rendered":"https:\/\/www.cuistar.com\/?p=8439"},"modified":"2023-04-19T18:42:40","modified_gmt":"2023-04-19T18:42:40","slug":"real-estate-accounting-guide-best-practices","status":"publish","type":"post","link":"https:\/\/www.cuistar.com\/my\/real-estate-accounting-guide-best-practices\/","title":{"rendered":"Real Estate Accounting: Guide &#038; Best Practices"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Real Estate Investment Accounting<\/a><\/li>\n<li><a href=\"#toc-1\">When Are The Taxes Due In 2023?<\/a><\/li>\n<li><a href=\"#toc-2\">Chart of accounts<\/a><\/li>\n<li><a href=\"#toc-5\">BOOKKEEPING<\/a><\/li>\n<li><a href=\"#toc-6\">Calculate Expenses<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" loading=\"lazy\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"what is real estate accounting\"\/><\/p>\n<p>In the Guide we discuss accounting and tax matters specific to the real estate industry. We also touch on fair value measurement <a href=\"https:\/\/azbigmedia.com\/real-estate\/how-do-real-estate-accounting-services-improve-clients-finances\/\">real estate bookkeeping<\/a> from the perspective of independent appraisers. As you can see, accounting doesn\u2019t only keep track of past financial records.<\/p>\n<p>Real estate agents also need to be able to do administrative tasks and know everything there is to know about the buying and selling process. While some investors keep hard copies, many other rental property owners scan and upload each document to a secure, cloud-based storage system on the internet. Storing real estate receipts, invoices, and documents digitally may allow you to find paperwork in minutes rather than hours. A CPA will tell you that come January 1st when tax season rolls around, they begin working seven days a week preparing tax returns. By providing your tax professional with tax-ready financial statements, you\u2019ll make their job much easier and reduce the number of billable hours they charge to you.<\/p>\n<h2 id=\"toc-0\">Real Estate Investment Accounting<\/h2>\n<p>These  numbers have to match, or it means you might have lost money somewhere. For rental properties, they should include categories for equity, revenue, expenses, and assets. You should have an account for each category and all the different transactions listed.<\/p>\n<div style='text-align:center'><iframe width='569' height='316' src='https:\/\/www.youtube.com\/embed\/A_gWKv_tbO0' frameborder='0' alt='what is real estate accounting' allowfullscreen><\/iframe><\/div>\n<p>Recognize the underlying principles of accounting, the nature of the accounting cycle, and the types of organizations that can be used to engage in real estate transactions. We would be honored to help you maximize your commercial real estate properties. Contact us today to learn more about our services and to consult with an experienced expert.<\/p>\n<h2 id=\"toc-1\">When Are The Taxes Due In 2023?<\/h2>\n<p>These accounts are used to keep track of long-term debt or reoccurring debt. If you have a long-term mortgage on a property or a construction loan, the maintenance of these accounts is important to understand your real estate asset total worth. To be clear, both types of real estate activities will have a Balance Sheet and Profit and Loss financial statements. However, the main financial focus will change based on the purpose of the real estate business you are running. We\u2019ve been on the financial planning journey with many entrepreneurs \u2013 usually since they were real estate agents and brokers.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"what is real estate accounting\"\/><\/p>\n<p>Giving out advertisements, developing a website, marketing campaigns, marketing agency fees, etc., are all counted as marketing expenses. Always track the expenses incurred on office supplies \u2013 however minimal or monumental they may be \u2013 so that you have visibility of everything. The latest real estate investing content delivered straight to your inbox. These track your money and make sure you know where to improve properties beyond just the basic repairs. You need to make sure you have all your documents organized and have a backup or supporting documents to ensure that nothing is lost. This makes it easier to understand what the transaction is for and why it was made.<\/p>\n<h2 id=\"toc-2\">Chart of accounts<\/h2>\n<p>Once a construction loan is obtained, some of  the Financing Cost you will see are Mortgage Recording Tax, Construction Loan Interest, Exit Fees to name a few. While real estate deals are often quite complex and have many different factors, the actual accounting isn\u2019t nearly as complicated as it seems. It also makes sense to talk to your accountant about audit insurance. This may cost a little extra, but it means you won&#8217;t have to pay a much larger sum to your accountant if you are audited.<\/p>\n<ul>\n<li>Real estate businesses can ensure that their financial statements accurately reflect their income and when earned by understanding the different types of revenue and when to use them.<\/li>\n<li>Keeping them separate will ensure that all financial data remains accurate and organized.<\/li>\n<li>Helped me beyond recognition in terms of calculated expenditures that have allowed my business to grow.<\/li>\n<li>You can also download a gas mileage tracker to log how far your drive.<\/li>\n<li>The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes.<\/li>\n<\/ul>\n<p>Profit Jets offers holistic accounting solutions to real estate businesses for seamless operations and achieving business goals. Our experts can help real estate companies stand head and shoulders above their competition. With our assistance, you\u2019ll get data on your finances that allows you to become an industry leader.<\/p>","protected":false},"excerpt":{"rendered":"<p>Content Real Estate Investment Accounting When Are The Taxes Due In 2023? Chart of accounts BOOKKEEPING Calculate Expenses In the Guide we discuss accounting and tax matters specific to the real estate industry. We also touch on fair value measurement [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","footnotes":""},"categories":[76],"tags":[],"class_list":["post-8439","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/comments?post=8439"}],"version-history":[{"count":1,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8439\/revisions"}],"predecessor-version":[{"id":8440,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/posts\/8439\/revisions\/8440"}],"wp:attachment":[{"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/media?parent=8439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/categories?post=8439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cuistar.com\/my\/wp-json\/wp\/v2\/tags?post=8439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}