Our newly opened factory is for the production of engineering accessories, and I am a novice, how to

1. All 1, the accounting account of the processing plant should set up labor costs Incoming materials are entrusted processing materials, semi-finished products are left in the production cost, and the production costs at the end of the month are left, and there is no carry-over is the semi-finished products. The specific accounting entries of the processing plant are as follows:

1) When purchasing materials, borrow: raw materials, etc.

Debit: Tax Payable - VAT Payable - Input Tax.

Credit: bank deposits, etc.;

2) Processing and production cost accounting can be summarized at the end of the month

When producing requisitioned materials, borrow: production cost - basic production cost.

Credit: raw materials, when allocating workers' wages, borrowing: production costs - basic production costs.

Credit: Payable employee remuneration, when allocating manufacturing expenses, borrowing: production cost - basic production cost.

Credit: manufacturing expenses, when allocating auxiliary production costs, borrowing: production costs - basic production costs.

Credit: Production Costs - Auxiliary Production Costs;

3) The cost accounting of product warehousing is also summarized at the end of the month: borrow: inventory goods credit: production cost;

4) The cost of sales carry-over can also be summarized at the end of the month: borrow: cost of main business credit: inventory goods.

2. The processing plant refers to the place where the collection of labor, machinery, raw materials, and power is engaged in the production of industrial products, and the place where there is a vacant place to stock or process refers to the workshop where the means of production or means of subsistence are manufactured with machinery, and the factory is a modern mode of production of mechanized production and a large-scale handicraft workshop in the bud of capitalism.

You're right. It is to set the labor cost Incoming materials are entrusted to process materials, semi-finished products are left in the production cost, the production cost at the end of the month is left, and the semi-finished products are not carried forward.

If it's a processing plant, there must be "raw materials". There are also workers, ah, "payable wages". By the way, there are some hardware "fixed assets".

Office supplies, expenses spent in the process of "overhead", "manufacturing costs", and so on. It's hard to finish it all for a while, you can look at the accounting subjects to see which ones you actually need, and just choose them out and use them according to your needs.

1. Purchase accessories on workshop equipment, equipment belongs to fixed assets, should belong to expenses, and are credited to the "manufacturing cost - maintenance cost" Keliang Hongmu. It cannot be accounted for as a low-value consumable.

2. Low-value consumables refer to various utensils and items that are not accounted for as fixed assets, such as stool keys, management tools, glassware, and packaging containers used in the business process.