First, the principle of division and collection of land development expenditures. The land developed by real estate development enterprises can be divided into two categories according to their purposes: one is the commercial land developed for pfer and lease (also called commercial construction site), the other is the self occupied land developed for the development of commercial housing, rental housing and other houses.

The former is the final development product of an enterprise, and its expenditure alone constitutes the development cost of the land; the latter is the intermediate product developed by the enterprise, and its expenses should be included in the cost of housing development, such as commodity housing and rental housing.

In the current accounting system, the content of "development cost - land development cost" is not entirely corresponding to the land development expenditure incurred by enterprises. In principle, it is limited to the expenses incurred by enterprises in developing various kinds of commercial land.

The land developed by enterprises for developing houses such as commodity houses and rented houses can be divided into the cost of housing development and the cost of housing development.

If the private land developed by the enterprise fails to identify the object of the burden, it should be borne by two or more than two cost accounting objects. The cost can be collected through the "development cost land development cost" subject. When the land development is completed and put into use, the cost will be allocated to the housing development cost according to certain standards, such as the housing area or the building area.

If the land used by the enterprises to develop commodity houses or rented houses belongs to a part of the commercial land developed by the enterprises, the whole land should be taken as a cost accounting object, and the total development cost should be collected in the account of the "development cost land development cost" account. The total cost and unit cost should be calculated, and the cost will be pferred to the "development product" account when the land development is completed.

When the land is to be used, the development cost that should be borne by the use of the land is then pferred from the "development product" account to the "development cost, the cost of housing development", and the cost of the development of the housing, such as the commodity housing and the rental housing.

Two, the determination of the object of land development cost accounting and the setting up of the cost item. (1) the determination of the object of the land development cost accounting. In order to facilitate the collection of land development expenditure and to facilitate the land development cost, the development object of the land development cost need to be separately accounted for. The object of the land development cost can be determined according to the following principles: 1. for the land with small development area and shorter development period, each independent development project can be regarded as the object of cost accounting; 2. for the land with larger development area, longer development period and sub regional development, a certain area can be regarded as the object of land development cost accounting.

The object of cost accounting should be determined before the commencement of the project. Once it is determined, it can not be changed at will, nor can it be confused with each other.

(two) the land development cost item is set up. The land developed by the enterprise is different from its design requirements. The level, content and content of the development are different. Some of them only carry out the cleaning and leveling of the site, such as the demolition of the original buildings, obstacles, and the leveling of the land. Besides the site leveling, the laying of various underground pipelines and the construction of the ground roads are also needed.

Therefore, for each specific land development project, its development expenditure is not exactly the same.

Enterprises should set up the cost items of land development projects according to the specific conditions of the land developed and the cost items stipulated in the accounting system.

It is not necessary to set up a cost item that the accounting system stipulates and the enterprise does not incur expenditure.

According to the general situation of land development expenditure, enterprises can set up the following several cost items for the cost accounting of land development: (1) land requisition and demolition compensation fees or land grant fees; (2) pre project costs; (3) infrastructure fees; and (4) developing indirect costs.

The land requisition and demolition compensation fee refers to land acquisition fees, farmland occupation tax, labor resettlement fees and compensation fees for land and underground demolition in accordance with the general plan for urban construction.

However, the salvage value of the old buildings should be accounted for and the cost should be reduced.

If land is developed through leasing, the land for development should be included in the land grant price.

The term "pre construction cost" refers to the cost of the previous projects in the land development projects, including planning and design fees, feasibility study fees, hydrology, geological investigation, surveying and mapping fees, and site leveling fees.

Infrastructure fees refer to all kinds of infrastructure fees, including roads, water supply, power supply, gas supply, sewage disposal, flood discharge and communication facilities.

Development indirect fee refers to the development indirect cost that should be borne by the cost of commercial land development.

If a land development project is to pay for the ancillary facilities that can not be pferred without compensation, it should also set up the "ancillary facilities cost" cost item to calculate the ancillary facilities fees that should be included in the cost of land development.

Three, the cost of land development should be accounted for. All expenses incurred in the course of land development should be accounted for in addition to the accounting of the development cost of housing development cost, which is directly included in the cost of housing development. Other land development expenditures should be accounted for through the "development cost land development cost" account.

In order to distinguish between the cost of land development and the cost of land development, the cost of land development should not be determined. For the land development cost, the two two level accounts should be set up according to the category of land development projects, namely, the cost of commercial land development and the cost of land for self use, and the subsidiary ledger should be set up according to the object of cost and the item of cost.

Land development expenses such as land acquisition and demolition compensation, pre construction cost, infrastructure fees and so on can be directly credited to the subsidiary land development cost subsidiary ledger, and credited to the "development costs - commercial land development costs", "development costs - the cost of land for self use" accounts of the borrowers and "bank deposits", "accounts payable - payable project" and other accounts of the credit.

The development indirect expenses should be accounted for in the "development indirect expense" account, and then allocated to the relevant development cost accounting objects at the end of the month according to certain criteria.

The indirect expenses that should be borne by the cost of commercial land development should be credited to the borrowers of the "development cost commodity land development cost" account and the lender of the "development indirect expenses" account.

現(xiàn)舉例說明土地開發(fā)成本的核算如下； 如某房地產(chǎn)開發(fā)企業(yè)在某月份內(nèi)，共發(fā)生了下列有關土地開發(fā)支出： 301　　　　　 　351 商品性土地　　　　自用土地 支付征地拆遷費 78 000元 72 000元 支付承包設計單位前期工程款 20 000元 18 000元 應付承包施工單位基礎設施款 25 000元 18 000元 分配開發(fā)間接費 10 000元 合　　　計 133 000元 108 000元 則在用銀行存款支付征地拆遷費時，應作： 借；開發(fā)成本——商品性土地開發(fā)成本 78 000 開發(fā)成本——自用土地開發(fā)成本 72 000 貸；銀行存款 150 000 用銀行存款支付設計單位前期工程款時，應作： 借：開發(fā)成本——商品性土地開發(fā)成本 20 000 開發(fā)成本——自用土地開發(fā)成本 18 000 貸：銀行存款 38 000 將應付施工企業(yè)基礎設施工程款入賬時，應作： 借：開發(fā)成本——商品性土地開發(fā)成本 25 000 開發(fā)成本——

The cost of developing land for self use is 18000 yuan loan. Accounts payable - 43000 yuan for allocation of project cost should be credited to the development indirect expenses of the development cost of commercial land. It should be done: the development cost - the cost of commodity land development 10000: the indirect cost of development is 10000.

Four, the pfer of land development costs has been completed and the cost of land development has been completed. Different cost carrying methods should be adopted according to the purpose of land development.

After the completion of the development and experience, the actual cost of the commodity land pferred to the "development cost commodity land development cost" account should be pferred to the debit of the "development product land" account.

If the above development enterprise's commercial land has been completed and checked by development, and the total development expenditure in the previous month is 1002000 yuan, it should be recorded as follows: the development of products, land 1002000, loan: development cost, the cost of commodity land development 1002000, the land used for the development of the enterprise, and the actual cost of land development should be included in the development cost of the housing concerned when the land is put into use. The land development expenditure, which is included in the housing development cost, can be divided into parallel pfer method or classified centralized pfer method.

The sub item parallel pfer method refers to the cost of land development expenditures separately pferred to the corresponding cost items of housing development costs according to the cost items.

The method of classifying and centralization refers to the classification of land development expenditures into two cost items: "land acquisition and demolition compensation fees or land grant fees" and "infrastructure fees", and then pferred to the "land acquisition and demolition compensation fees or land grant fees" and "infrastructure fees" cost items related to the development cost of housing.

All fees related to land requisition and demolition compensation or land leasing fees are pferred to the "land acquisition and demolition compensation fees or land grant price" items related to the cost of housing development. For other land development expenditures, including pre project costs and infrastructure fees, etc., the merger is pferred to the "infrastructure fee" project for housing development costs.

The expenditure of self developed land development should be pferred from the credit of "development cost self occupied land development cost" account to the debit of "development cost - housing development cost" account.

If the above development enterprises have completed the development of their own land, the development vehicle in the previous month will cost 540000 yuan for a total of 648000 yuan.

這塊土地用于建造 151出租房和181周轉房，其中 151出租房用地1500平方米， 181周轉房用、地1200平方米，則單方自用土地開發(fā)成本為 240元（648000元／1500+1200），應結轉151出租房開發(fā)成本的土地開發(fā)支出為360 000元（240元×1500），結轉 181周轉房開發(fā)成本的土地開發(fā)支出為 288 000元（240元×1200），在總分類核算上應作如下分錄入賬： 借：開發(fā)成本——房屋開發(fā)成本 648 000 貸：開發(fā)成本——自用土地開發(fā)成本 648 000 如果自用土地開發(fā)完成后，還不能確定房屋和配套設施等項目的用地，則應先將其成本結轉“開發(fā)產(chǎn)品——自用土地”賬戶的借方，于自用土地投入使用時，再從“開發(fā)產(chǎn)品——自用土地”賬戶的貸方將其開發(fā)成本轉入“開發(fā)成本——房屋開發(fā)成本”等賬戶的借方。