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1.Borrow: 50,000 bank deposits, 50,000 loans: short-term loans
2.Borrow: bank deposit 500,000, loan: paid-in capital 500,000
3.Debit: 300,000 for inventory goods, Debit: Tax payable - VAT payable (incoming) 48,000, Credit: Accounts payable 348,000
4.Debit: bank deposit 30,000, credit: accounts receivable.
5.Borrow: cash in hand 4500, credit: bank deposit 4500
6.Borrow: short-term loan 9000, loan: bank deposit 9000
7.Debit: Accounts payable 30,000, Credit: bank deposit 30,000
8.Debit: Other receivables.
Zhang 9000, credit: cash in hand 9000
9.Borrow: Selling expenses.
Salary 80,000, borrow: management expenses.
Salary 50,000, credit: payable employee salary.
Salary 130000
10.Borrow: Employee remuneration payable - salary 130,000, Credit: bank deposit 130,000
11.Borrow: raw materials 480,000, borrow: tax payable - VAT payable (incoming) 81,600, credit: bank deposits 561,600
12.Borrow: Finance Expenses.
Interest 5000, Credit: Interest payable 5000
13.Borrow: Bank deposit 580,000, Credit: operating income 500,000, Credit: tax payable - VAT payable (sales) 80,000
14.Borrow: Fixed assets.
120,000, debit: tax payable - VAT payable (in) 20400, credit: bank deposit 140400
15.Borrow: management expenses - 5000 for utilities, credit: 5000 for bank deposits
16.Debit: 6000 tax payable, credit: bank deposit 6000
17.Borrow: sales expenses - advertising expenses 50,000, credit: bank deposits 50,000
Extended Resources: What are some easy ways to prepare accounting entries?
Preparation steps. First, the analysis of economic operations involves assets, liabilities, and owners' equity.
or revenue, expenses (costs), profits;
Second, confirm the ledger account.
bookkeeping direction (debit or credit);
thirdly, to determine which account (or accounts) is debited and which account (or accounts) is credited;
Fourth, determine whether the accounts that should be borrowed and credited are correct and whether the amount of borrowers and borrowers is equal.
Format and requirements.
First, borrow first and then lend; Borrowing and lending should be written in separate lines, and the text and the number of the amount should be staggered; In the case of multiple loans or multiple loans, it is required that the words and amount figures of the debit or credit must be aligned.
Second, the credit symbol, account, and amount should be set back one square from the debit, indicating that the debit is on the left and the credit is on the right.
There are two types of accounting entries: simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.
It should be pointed out that in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic operations together and prepare accounting entries for multiple loans and multiple belts. However, in some special circumstances, in order to reflect the overall picture of economic operations, it is also possible to prepare accounting entries for multiple loans and loans.
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Borrow: Supplies in transit - Material A 48000
Tax Payable - VAT Payable (Input Tax) 7680 Credit: Accounts Payable 55680
Borrow: Supplies in transit - A material 2720
Credit: Bank Deposits 2720
Borrow: Raw material - B material 72000
Tax payable - VAT payable (input tax) 11520 Credit: Bank deposit 83520
Borrow: Raw material - A material 50720
Credit: Materials in transit - A material 50720
Debit: 10000 in advance
Credit: Bank deposit 10000
Debit: Accounts payable 55680
Credit: Note payable 55680
Borrow: Raw material - C material 100,000
Tax payable - VAT payable (input tax) 16000 credit: prepaid accounts 116000
Debit: 16000 prepaid
Credit: Bank deposit 16000
Borrow: 200,000 projects under construction
Tax payable - VAT payable (input tax) 32000 credit: bank deposit 232000
Borrow: 500 for construction in progress
Credit: Bank deposit 500
Debit: Fixed assets 20500
Credit: Construction in progress 20500
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Borrow: raw materials 802000; Credit: prepaid accounts 200,000; Credit: bank deposit 600,000; Credit: cash on hand 2000
Borrow: Employee remuneration payable - salary 200,000; Credit: cash in hand 200,000
Borrow: manufacturing expenses - depreciation expenses 30,000; Borrow: management expenses - depreciation expenses 20,000; Credit: Accumulated depreciation of 50,000
Borrow: bank deposit 400,000; Debit: accounts receivable 600,000; Credit: main business income 1,000,000
Borrow: manufacturing expenses - office expenses 3000; Credit: Bank deposit 3000
Carry-over Income: Borrow: Main Business Income 480; Borrow: non-operating income2; Credit: Profit for the year 482
Carry-forward Expense: Borrow: Profit for the Year 418; Credit: Cost of main business 240;
Selling expenses60 Sales tax and surcharges20; administrative costs 75; non-operating expenses3; Income tax expense20
Extended information: 1. Accounting entries.
Accounting entries refer to a record that lists the accounts of both parties and their amounts corresponding to each economic transaction according to the principle of double-entry bookkeeping. Before registering the account, the accounting entries are prepared through the accounting vouchers, which can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of the account records and facilitating subsequent inspection.
2. Three elements of accounting entries.
The name of the account, i.e. the ledger account;
The sign of the direction of accounting, i.e., debit or credit;
The amount recorded. Definition of accounting entry: refers to the entry of an economic business event indicating its debitable account and its amount, referred to as an entry.
3. What is included in the content of accounting entries?
The content of the accounting entries includes three parts: the name of the account, the amount of economic business, and the direction of borrowing and crediting. Accounting entries can be divided into simple entries and compound entries according to the number of accounts involved in the accounting entries.
A simple entry is an accounting entry that corresponds to the debit of one account and the credit of another. Compound entries are made in the form of a debit of one account and a credit of several accounts, or a credit of one account to several accounts.
4. Accounting entry format.
Accounting entry format: the name of the account, i.e., the ledger account; The sign of the direction of accounting, i.e., debit or credit; The amount recorded. Accounting entries refer to the entries that indicate the accounts and amounts that should be debited and credited for a certain economic business event, referred to as entries.
5. How to do accounting entries.
Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.
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It is required to prepare accounting entries according to the economic operations of an enterprise in December, and list the corresponding sub-ledger accounts. (
It is required to prepare accounting entries based on the economic operations that occurred in December and list the corresponding sub-ledger accounts. For example, if you borrow 800 yuan from the bank, then you will borrow 800 yuan! The purchase of 10,000 yuan of rotten and dry materials belongs to the manufacturing cost of Hungry Li Cave, and the sales of goods are 20,000 yuan, which belongs to sales revenue!
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An enterprise has the following economic operations in December, and prepares accounting entries?
Hello dear, the steps of compiling the accounting entries of the meeting: find out the subjects, confirm the elements, identify the increase or decrease of the Zen feast, and determine the amount. Notes:
Accounting account classification, according to the accounting entries to remember assets, costs, expenses debit = increase, credit = decrease. Owner's equity, liabilities, income debits = decreases, credits = increases. Pay attention to the balance in terms of statements and the trial balance of the Chinese New Year, according to the formula"Assets + Expenses = Liabilities + Owners' Equity + Income".
Assign the Yongzhong Palace Bei Han.
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