Ask for accounting entries , ask the accounting bosses to help you see how to make accounting entri

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.

1. Borrow: cash in hand.

Credit: Bank Deposits 30002, Borrow: Management Expenses.

Credit: cash in hand 3203, borrow:

Other receivables.

Credit: cash in hand 10004, borrow: cash in hand 46000 credit:

Bank Deposits 460005, Borrow: Administrative Expenses 600 Credit: Bank Deposits Cash in Hand 6006, Borrow:

Bank Deposits Cash in Hand 585 Credit: Income from Main Operations.

Taxes and fees due. VAT is due.

Output Tax. 857, borrowed:

Employee compensation payable.

Salary 45200

Credit: cash in hand 452008, borrow: administrative expenses 5000 credit: bank deposits 50009, borrow: bank deposits 30000 credit: accounts receivable.

3000010, borrowed: management expenses 1060

Credit: Other receivables 1000

Cash on hand 6011, debit: accounts payable.

Credit: Bank Deposit 620012, Borrow: Administrative Expenses 98 Credit: Cash in Inventory 9813, Borrow: Raw Materials 6000

Tax Payable – VAT Payable (Input Tax.)

Credit: Accounts Payable 702014, Debit: Tax Payable - VAT Not Paid.

Credit: Bank Deposit 4120015, Loan: Bank Deposit 23400 Credit: Main Business Income 20000

Tax payable - VAT (output tax) should be 340016, debit: management expenses 5000 credit: bank deposit 5000

1.When renting.

Debit: Bank deposit 600

Credit: Other business income.

At the same time, the cost is carried forward.

Borrow: Other operating costs.

Credit: Turnover Materials - Packaging.

2.When renting.

Borrow: Bank deposit 10000

Credit: Other business income.

When depreciation is accrued:

Borrow: the cost of its business.

Credit: Accumulated depreciation.

3.When renting.

Debit: Bank deposit 40000

Credit: Other business income.

When paying the intermediary fee:

Borrow: the cost of its business.

Credit: Bank deposits.

Confirm the tax due:

Borrow: Other operating costs.

Credit: Taxes payable.

4.**Time.

Borrow: Bank deposit.

Credit: Other business income.

Tax Payable - VAT Payable (Output Tax) 340

When carrying forward costs.

Borrow: the cost of its business.

Credit: raw materials.

5.When paying for shipping.

The other company will be responsible for the shipping fee.

Debit: Accounts receivable.

Credit: cash on hand.

Company C will be responsible for the shipping costs.

Borrow: Other operating costs.

Goods: cash on hand.

In May 2007, the following economic operations occurred in enterprise c.

1.A batch of rental packaging was rented and deposited in the bank with a rental income of 600 yuan, and the packaging cost was 380 yuan.

Debit: Bank deposit 600

Credit: Other business income.

2.The rental income of a rental equipment is 10,000 yuan this month, and the asset is depreciated by 4,000 yuan this month.

Borrow: Bank deposit 10000

Credit: Other business income.

Borrow: the cost of its business.

Credit: Accumulated depreciation.

3.40,000 yuan of transfer income obtained from leasing a patent right shall be deposited in the bank, and an intermediary fee of 4,000 yuan shall be paid, and 15% of the transfer shall be used as a tax.

Debit: Bank deposit 40000

Credit: Other business income.

Borrow: the cost of its business.

Credit: Accumulated depreciation.

Borrow: Other operating costs.

Credit: Taxes payable.

4.**Excess raw materials 2000 yuan, the batch cost of 1200 yuan, value-added tax 17%, the payment received and deposited in the bank.

Borrow: Bank deposit.

Credit: Other business income.

Tax Payable - VAT Payable (Output Tax) 340

Borrow: the cost of its business.

Credit: Accumulated depreciation.

5.Pay 300 yuan in cash for the freight of the above raw materials.

The other company will be responsible for the shipping fee.

Debit: Other receivables.

Credit: Cash. Company C will be responsible for the shipping costs.

Borrow: Operating expenses.

Goods: Cash.

The correct answer is as follows:

Question 1: Borrow: Bank deposit 600

Credit: Other business income.

Borrow: Other operating costs.

Credit: Production costs.

Question 2: Borrow: bank deposit 10000

Credit: Other business income.

Borrow: Other operating costs.

Credit: Accumulated depreciation.

Question 3: Borrow: Bank deposit.

Credit: Other business income.

Credit: Tax Payable - VAT Payable - Output Tax 6000 Borrow: Other Business Costs.

Credit: Cash. Question 4: Borrow: Bank deposit.

Credit: Other business income.

Credit: Tax Payable - VAT Payable (Output Tax) 340 Credit: Its operating costs.

Credit: raw materials.

Question 5: Borrow: Other receivables - Company C.

Credit: Cash.

Examples: 1Involving an increase in assets (withdrawal of cash from the bank for standby) borrowing: cash. Credit: Bank deposits.

2.Involves a reduction in assets (the purchase of raw materials with bank deposits).

Borrow: raw materials.

Tax Payable – VAT Payable (Input Tax.)

Credit: Bank deposits.

3.Involving the owner's equity (received from the investor to invest in the equipment) borrowed: fixed assets.

Credit: paid-up capital.

4.Involving liabilities (purchase of raw materials, not yet paid).

Borrow: raw materials.

Tax Payable – VAT Payable (Input Tax.)

Credit: Accounts payable.

When compiling entries, it is necessary to distinguish the accounts that should be borrowed and to be treated, and then register them according to the accounting rule of "there must be loans, and loans must be equal".

The main business income calculated by the amount you give is a decimal that cannot be divided, so I didn't write the amount of the credit.

Debit: Bank deposit 81000

Credit: Main Business Income - Product A.

Tax Payable - VAT Payable (Output Tax).

Borrow: Bank deposit 51000

Credit: Main Business Income-B Products.

Tax Payable - VAT Payable (Output Tax).

Debit: Bank deposit 81000

Credit: Main Business Income - Product A.

Tax Payable - VAT Payable (Output Tax).

Borrow: Bank deposit 51000

Credit: Main Business Income - Product A.

Tax Payable - VAT Payable (Output Tax).

Borrow: Bank deposit.

Credit: Main Business Income -- Tianxing Company.

Tax Payable - VAT Payable (Output Tax).

That's the format, you can calculate the tax yourself, I just finished the exam a few days ago. Accounting.

The entries upstairs are correct, but you assume that someone else is a general taxpayer and the tax rate is 17%.

In the case of small-scale taxpayers, the amount received is divided by the tax rate to get the amount excluding tax, that is, income.

Chromatography. Tomography refers to a method of solving problems that divides the development process of things into several stages and levels, and analyzes them layer by layer, so as to finally obtain results. The use of tomography to compile accounting entries is intuitive and clear, and the ideal teaching effect can be obtained, and the steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

Accounting entries. 2. Analyze the nature of accounting accounts, such as asset accounts, liability accounts, etc.

3. Analyze the increase and decrease of the amount of each accounting account.

4. According to the steps, the direction of the accounting account is judged in combination with the economic content (increase or decrease) reflected by the borrower and borrower of various accounts.

5. Prepare accounting entries according to the bookkeeping rules that there must be loans and loans must be equal.

This method is very effective for students to know exactly the accounting subjects involved in the accounting business, and is more suitable for the preparation of individual accounting entries.

Business Chain Method. The so-called business chain method refers to the preparation of accounting entries according to the sequence of accounting transactions, the formation of a continuous business chain, and the existence of a connected relationship between accounting entries before and after business.

This method is more effective for continuous economic business, especially for the direction of bookkeeping that is easy to be mistaken.

Accounting rules method.

The so-called bookkeeping rule method refers to the use of bookkeeping rules "there must be a loan, and the loan must be equal" to prepare accounting entries.

Extended Material: Sales Rebate Forms.

In order to motivate dealers, many companies will formulate rebate incentive policies, with the aim of mobilizing their enthusiasm through rebates. Rebate refers to the manufacturer according to a certain evaluation criteria, in the form of cash or physical rewards to dealers, it has the characteristics of lagging cash. By taking:

discounted sales, including commercial discounts, cash discounts and sales discounts; Commercial rebates, which are sold at a parity price lower than the purchase price, include cash rebates and in-kind rebates.

Depending on the accounting treatment, a commercial rebate can be specifically described as:

1. Reach the specified number of gifts in kind. For example, within a month, 30 induction cookers were sold and 10 sets of matching cabinets were given;

2. The form of direct refund of payment. For example, in a reader's letter, if the concession is directly returned to the department store in cash or bank deposit, it is a direct return of the payment;

3. The form of offsetting the payment. For example, if you buy 20,000 pieces in a certain period of time (usually one year), the rebate is 1% of the purchase amount, and if you purchase up to 50,000 pieces, the rebate is the purchase amount, and so on, the rebate will be directly deducted from the secondary payment.

Sales rebate processing.

According to the provisions of the tax law, after the sale of goods and the issuance of special invoices to the buyer, if there is a return or sales discount, if the buyer has paid or the payment has not been paid and the payment has been accounted for, and the invoice copy and the deduction copy cannot be refunded, the buyer must obtain the "purchase withdrawal or request for discount certificate" issued by the local tax authority and send it to the seller, as the legal basis for the seller to issue a special invoice in red, and issue a special invoice in red.

From the question, it can be understood that 200 yuan is the unit price including tax, so the output VAT should be calculated as follows:

output tax = 20,000 yuan).

Entries do this:

Debit: Accounts receivable.

credit business income.

Tax payable VAT payable Output tax.

If the sales revenue of 20,000 is tax-included, the price and tax are separated, the income is recognized, and the uncollected amount is included in the accounts receivable.

Debit: Accounts receivable - xx customer 20000

Credit: main business income.

Tax payable VAT payable Output tax.

Carry-forward costs. Borrow: Cost of main business.

Credit: Inventory Commodities - Product A.

Debit Accounts receivable 22600

Credit: Main business income 20,000

Tax Payable - VAT Payable (Output Tax) 2600

Debit: Accounts receivable Company A 20000

Credit: Tax Payable VAT Payable 20000 (1+13) 13

Credit: Main Business Income A Commodity Sales Revenue 20000 (1 13).

Debit: 20,000 yuan for product A of receivables.

Credit: sales revenue of 17,400 yuan.

Credit: VAT payable - input tax 2,600 yuan.

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;

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.

There is no business tax in this one, the turnover tax involved is value-added tax, and only the general tax calculation method can be selected, the value-added tax rate is selected as 13%, and the entries at the time of liquidation are as follows: Debit: bank deposit 600,000 Credit: tax payable - VAT payable - output tax Credit:

Disposal of fixed assets.

1.Debit: Accounts Payable--- Provisional Accounts Payable 45,000 Goods: Raw Materials 45,000

2.Borrow: Material Procurement - B Material 40500

Tax payable--- VAT payable (input tax) 6460 goods: bank deposits 46960

Borrow: Material cost variance 5500

Goods: Material Procurement 5500

3.Borrow: Material Procurement 47000

Tax payable--- VAT payable (input tax) 7650 goods: accounts payable - Hongda factory 54650

Borrow: Material Procurement 8500

Goods: Material cost variance 8500

4.Debit: Accounts Payable - Hongda Factory 54640

Cargo: Bank deposit 54640

5.Borrow: Material Procurement 85000

Tax payable--- VAT payable (input tax) 14450 goods: bills payable 99450

Debit: Material cost variance 5000

Goods: Material procurement 5000

Personally, questions 2 and 3 seem to be a bit worse, and the others are definitely correct. If there is something wrong, please notify me to change it. Hope it helps,

First of all, the cost of goods per 10 000 units = 1 * 10 000 + (9000 * 4 + 1000 * 5) = 51 000

1) When selling goods.

Loan: Accounts receivable - LEN company 100 000 Credit: main business income 100 000

Borrow: Cost of operations 51 000

Credit: 51 000 goods in stock

2) Provision for doubtful debts is 5000

Borrow: 5000 for administrative fees

Credit: Provision for Bad Debts - Accounts Receivable (LEN Company) 5000