Principles of Accounting assignments, Principles of Accounting short answer questions

Analyse; The characteristics of parallel registration of the general ledger and the subsidiary ledger can generally be summarized as follows; The basis is the same, the direction is the same, and the amount is equal.

Analyse; The reconciliation consists of three points; Verification of account certificates; Account reconciliation; Reconciliation of accounts.

Analyse; The so-called perpetual inventory system means; It is a method of calculating the book balance of property and materials at the end of the period according to the records of the account books'

physical inventory system; In this way, only increases in property and materials are usually recorded in the books of accounts, and decreases are not registered. At the end of the month, the inventory of various properties and materials is carried out, and the reduction of various properties and materials of the month is squeezed out according to the actual number determined by the on-site inventory.

Decrease in the current period = Balance out of the book period + Increase in the current period - Actual balance at the end of the period.

Analyse; The commodity product table is an internal report of the enterprise.

Analyse; Bank borrowings are liabilities.

Analyse; Special and general vouchers are foreign original vouchers.

Analyse; Accounts receivable; It should be filled in according to the sum of the closing debit balances of the detailed accounts to which the two G/L accounts receivable and advance receivables belong.

Accounts payable; It should be filled in based on the sum of the credit balances of the active accounts to which the two G/L accounts payable and prepaid accounts belong.

Analyse; The income statement and profit distribution statement are statements that reflect the financial results of an enterprise.

c) 1.Borrow; Capital reserve 2500

Borrow; Accounts payable 2500

2.Borrow; Other payables.

Tax Payable - Multiplication Tax Payable (Input Tax).

Borrow; Non-operating income 2000

3.Borrow; Non-operating expenses 3000

Borrow; Bank deposit 3000

4.Borrow; Profit for the year 176500

Borrow; The main business income is 170,000

Non-operating income 6500

5.Borrow; The cost of main business is 120,000

Principal business tax and surcharge 17000

Management fee 20000

Non-operating expenses 6000

Borrow; Profit for the year 163000

6.Borrow; Income tax 4455

Borrow; Tax Payable - Tax Payable 4455

7.Borrow; Profit distribution – withdrawal of statutory surplus reserves.

Surplus Reserve - Statutory Surplus Reserve.

8.Borrow; Profit distribution.

Borrow; Profit payable.

2) Profit and loss statement (Huigong 02).

Fill in the form: YYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY

Item Line Number Number of Months Accumulated for the Year.

1. Product sales revenue 1756729

Less: 665183 cost of goods sold

Product selling expenses 249000

Product sales tax and surcharge 92307

Second, the profit of product sales 2763219

Plus: Profit from other operations 4317

Less: 451,000 administrative expenses

Finance Fee 51200

Exchange loss 9

3. Operating profit 2265336

Plus: Investment income -70307

Subsidy income Non-operating income 500

Less: Non-operating expenses 320

Plus: Prior year profit and loss adjustments.

Among them: Fourth, the total profit (= 10 + 11 + 12 + 13 14 + 15) 2195209

Less: Income tax 54668

5. Net profit (=18 19) 2140541

Too much to ask for Brother, you can do a little sprinkle yourself

1.The creditor's rights and debts settlement account is an account used to reflect and supervise the settlement of creditor's rights and debts between accounting units and units or between individuals; When the pre-collection and prepayment business of the enterprise is not much, it often does not set up the "pre-receivables" and "prepaid" accounts separately, but accounts receivable and prepayment accounts through the "accounts receivable" and "accounts payable" accounts. In this way, the "accounts receivable" and "accounts payable" accounts become the creditor's rights and debts settlement account, and the debit side registers the increase in the accounting unit's claims and the decrease in debts, and the credit side registers the increase in the debts of the accounting unit and the decrease in the creditor's rights; The closing balance may be on the debit side or on the credit side, and at the time of debit, it indicates that the debt owned by the unit is of the nature of an asset, and when it is credited, it indicates that the debt owned by the unit is of a liability nature.

2.The object of accounting is the object of accounting behavior, which is the content of accounting work, as well as the content of accounting and supervision. Specifically, it includes assets, liabilities, owners' equity, and six elements: income, expenses, and profits.

Generally speaking, the accounting object refers to the content to be accounted for and supervised by the accounting work; Specifically, the accounting object refers to the capital movement shown by enterprises and institutions in their daily business activities or business activities, that is, the capital movement constitutes the content of accounting and accounting supervision.

1. The direct material cost of all product A is 18 000 yuan;

The salary directly distributed by the labor of product A = 15000 (300 + 200) 300 = 9 000 yuan.

The welfare fee for product A is directly manually accrued = 900 14% = 1 260 yuan.

The cost of product A's manufacturing expenses = 8000 (300 + 200) 300 = 4 800 yuan.

The total cost of product A = 18000 + 9000 + 1260 + 4800 = 33 060 yuan.

The unit cost of product A = 33 060 200 = yuan.

Sales revenue: 180 units 210 yuan = 37 800 yuan.

Cost of sales: $180,754.

Profit for the year = 37,800 (income) - 29,754 (cost) + 5,000 (cash long) - 3,000 (donation) - 1,200 (tax) - 600 (management expenses) - 400 (non-operating expenses) = 7,846 yuan.

The deduction limit for donations is 12% of accounting profit = RMB. The actual payment is 3,000 yuan. Increase the taxable income.

Taxable income = 7846 + yuan.

Income tax payable = RMB.

Net profit = RMB.

Taxable income is also = 7846 yuan.

Income tax payable = 7846 25% = yuan.

Net profit = RMB.

1.Use 10,000 yuan of bank deposit to repay the money owed to Company A (use the payment voucher as an entry) to debit: accounts payable 10,000 (the corresponding account does not need to be written, the voucher itself represents credit:

Bank deposits) 2Received the arrears of 500 yuan in cash (with the receipt voucher as an entry) credit from company B: accounts receivable 500 (the corresponding account does not need to be written, the voucher itself represents the loan:

Cash) 3The notes payable that cannot be repaid at maturity of 10,000 yuan will be converted into accounts payable. (Use the transfer voucher as an entry).

Debit: 10,000 notes payable

Credit: Accounts payable 10000

1 is the bank payment voucher, 2 is the cash receipt voucher, and 3 is the transfer voucher.

1 Debit: Accounts Payable Credit: Bank Deposits 2 Borrow: Cash Credit: Accounts Receivable 3 Borrow: Notes Payable Credit: Accounts Payable.

1. Borrow: bank deposit 2 000 000

Credit: Short-term borrowings 2 000 000

2. Borrow: 2 000 in cash

Credit: bank deposit 2 000

3. Debit: Accounts payable 24 000

Credit: bank deposits 24 000

4. Borrow: fixed assets 300 000

Credit: Paid-up capital 300 000

5. Borrow: management expenses - office expenses 800

Credit: Cash 800

6. Borrow: 20 000 raw materials

Credit: Accounts payable 20 000

7. Debit: accounts receivable 300 000

Credit: main business income 300 000

8. Debit: Accounts payable 10 000

Credit: Short-term borrowing 10 000

9. Borrow: paid-in capital 100 000

Credit: bank deposit 100 000

10. Borrow: Bank deposit 50 000

Credit: Accounts receivable 50 000

11. Borrow: Dividends payable 50 000

Credit: Bank deposit 50 000

12. Borrow: operating expenses --- advertising expenses 6 000

Credit: Bank deposit 6 000

13. Borrow: long-term investment 100 000

Credit: bank deposit 100 000

14. Borrow: the cost of main business is 100 000

Credit: 100 000 goods in stock

Trial balance sheet for August.

Cash 1 200 Short-term borrowings 2 010 000

Bank deposits 1 768 000 Accounts payable -14 000

Raw materials 20 000 Dividends payable -50 000

Inventory goods -100 000 Paid-up capital 200 000

Accounts receivable 250 000 Main business income 300 000

Long-term investment 100 000 Cost of main business -100 000

Fixed assets 300 000 Administrative expenses -800

Operating expenses - 6 000

1 f2 f

3 t4 t

5 t1 Inventory Counting Table.

2 Partial inventory.

3 Cash Counting Table.

4 Bank deposit journal.

5 Perpetual inventory.