{"id":3866,"date":"2022-09-22T10:15:50","date_gmt":"2022-09-22T10:15:50","guid":{"rendered":"https:\/\/www.siddiqsonstinplate.com\/?p=3866"},"modified":"2023-08-22T09:13:50","modified_gmt":"2023-08-22T09:13:50","slug":"the-beginners-guide-to-property-management","status":"publish","type":"post","link":"https:\/\/www.siddiqsonstinplate.com\/index.php\/the-beginners-guide-to-property-management\/","title":{"rendered":"The Beginners Guide to Property Management Accounting"},"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\">Rental Property Income vs. Expenses<\/a><\/li>\n<li><a href=\"#toc-1\">Create a Playbook for Growth<\/a><\/li>\n<li><a href=\"#toc-2\">Transform your real estate organization through outsourced accounting<\/a><\/li>\n<li><a href=\"#toc-3\">LLC Primer: Should I Use an LLC for My Real Estate Holdings?<\/a><\/li>\n<li><a href=\"#toc-4\">Consider your accounting method<\/a><\/li>\n<li><a href=\"#toc-5\">Rental Application Template<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"252px\" alt=\"property management accounting best practices\"\/><\/p>\n<p>These books contest that traditional accounting methods are better suited for mass production and do not support or measure good business practices in just-in-time manufacturing and services. The movement reached a tipping point during the 2005 Lean Accounting Summit in Dearborn, Michigan, United States. 320 individuals attended and discussed the advantages of a new approach to accounting in the lean enterprise.<\/p>\n<p>Anything that fosters good business practices can reinforce a positive reputation with tenants. Use this template as is, or adjust it to create your own comprehensive checklist. A property management agreement form provides a binding contract between a landlord and a property manager in order to protect both parties and provide clear expectations. This template provides a basic outline that you can edit to suit your specific needs.<\/p>\n<h2 id=\"toc-0\">Rental Property Income vs. Expenses<\/h2>\n<p>However, you should still follow the accounting principles and standards we discussed above, and use your professional judgment and common sense. Rental property accounting changes depending on how many units you\u2019re managing. Some people only need an Excel spreadsheet as they contain a single rental property. However, if you need to keep track of multiple rental property units, using property management accounting software is the way to go. To create a chart of accounts, you can go with something as basic as an Excel spreadsheet, or you can upgrade to a property management accounting software solution to help you put it together. Buildium, for example, creates a chart of accounts automatically, with entries that are customized for property managers.<\/p>\n<p>Get all the top real estate information, news, and solutions delivered right to your inbox. Renters insurance is provided by Cover Genius Insurance Services, LLC,<br \/>\nand underwritten by Markel American Insurance Company or Markel<br \/>\nInsurance Company. Rhino acts as an agent for Cover Genius in connection<br \/>\nwith renters insurance. Renters insurance coverage is subject to actual<br \/>\npolicy terms, conditions, and exclusions.<\/p>\n<h2 id=\"toc-1\">Create a Playbook for Growth<\/h2>\n<p>This checklist template is specifically for vacation properties, allowing you to create a detailed list of duties, from marketing and leasing to cleaning and exterior maintenance. You may want to create separate  checklists <a href=\"https:\/\/dodbuzz.com\/running-law-firm-bookkeeping\/\">law firm bookkeeping<\/a> for seasonal responsibilities or keep administrative tasks separate from maintenance duties. No matter how you use the template, a simple checklist can help you stay on top of managing vacation rentals.<\/p>\n<p>If done well, sound property management accounting has many benefits. Property management accounting aims to show how much profit a property is making. Whether you\u2019re managing personal or rental property, accurate property accounting is essential. Finally, find an efficient way to manage all invoices and receipts.<\/p>\n<h2 id=\"toc-2\">Transform your real estate organization through outsourced accounting<\/h2>\n<p>Accounts payable are products or services that you owe money for, such as appliances, repairs or fees. This is generally a short-term debt  for something that has been provided on credit. If you strictly manage commercial properties, these are great options to look into. You could still manage your accounting with something as simple as an Excel spreadsheet. Depending on the size of your business, you might be managing properties by yourself or with a large team.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"256px\" alt=\"property management accounting best practices\"\/><\/p>\n<p>Cash basis accounting allows you to record earnings on the income statement when the money arrives. Real estate professionals need timely and relevant information in order to make decisions while identifying trends and key areas of risk. Baker Tilly\u2019s outsourced accounting services focus on property accounting and construction draw management services for real estate developers, owners, funds and REITs. When creating the association\u2019s chart of accounts and expense accounts, it\u2019s always best to be as specific as possible. For example, when tracking sources or revenue, don\u2019t group it all into one account. While this seems like more work, this documentation strategy will pay off in the long run.<\/p>\n<h2 id=\"toc-3\">LLC Primer: Should I Use an LLC for My Real Estate Holdings?<\/h2>\n<p>The antitrust laws prohibit, among other things, any joint conduct among competitors that could lessen competition in the marketplace. NARPM\u00ae&nbsp;shall not restrict members\u2019 ability to solicit competitors\u2019 clients. NARPM\u00ae&nbsp;shall not restrict members\u2019 ability to advertise for business, provided the advertising is not false, deceptive or otherwise illegal.<\/p>\n<div style='text-align:center'><iframe width='565' height='310' src='https:\/\/www.youtube.com\/embed\/59ZyPOSH3Rk' frameborder='0' alt='property management accounting best practices' allowfullscreen><\/iframe><\/div>\n<p>Having a long-term strategy and setting goals makes you thoroughly focused and motivated. Baker Tilly has integrated with Yardi Voyager for a technology-driven solution. The platform provides best-in-class data analytics that can be tailored to management&#8217;s needs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Rental Property Income vs. Expenses Create a Playbook for Growth Transform your real estate organization through outsourced accounting LLC Primer: Should I Use an LLC for My Real Estate Holdings? Consider your accounting method Rental Application Template These books contest that traditional accounting methods are better suited for mass production and do not support &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.siddiqsonstinplate.com\/index.php\/the-beginners-guide-to-property-management\/\"> <span class=\"screen-reader-text\">The Beginners Guide to Property Management Accounting<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","footnotes":""},"categories":[28],"tags":[],"class_list":["post-3866","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/www.siddiqsonstinplate.com\/index.php\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"Content Rental Property Income vs. Expenses Create a Playbook for Growth Transform your real estate organization through outsourced accounting LLC Primer: Should I Use an LLC for My Real Estate Holdings? Consider your accounting method Rental Application Template These books contest that traditional accounting methods are better suited for mass production and do not support&hellip;","_links":{"self":[{"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/posts\/3866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/comments?post=3866"}],"version-history":[{"count":1,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/posts\/3866\/revisions"}],"predecessor-version":[{"id":3867,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/posts\/3866\/revisions\/3867"}],"wp:attachment":[{"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/media?parent=3866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/categories?post=3866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/tags?post=3866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}