Professional issues in accounting, professional issues in accounting

1) The enterprise issues a cash check and withdraws 10,000 yuan from the bank.

Borrow: 10000 in cash

Credit: Bank deposit 10000

2) The enterprise sells products for 10,000 yuan and collects value-added tax of 1,700 yuan, totaling 11,700 yuan.

Borrow: Bank deposit 11700

Credit: main business income 10,000

Tax Payable – VAT Payable (Output Tax) 1700

3) Employee Zhang San borrowed 2,000 yuan in advance for travel expenses when he went out on business.

Borrow: Other receivables - Zhang San 2000

Credit: Cash 2000

4) Zhang San came back from a business trip to reimburse 560 yuan for travel expenses, and the excess money was returned.

Borrow: Cash 1440

Administrative expenses – travel expenses 560

Credit: Other Receivables - Zhang San 2000

5) Pay the office fee of the management department 4,000 yuan in cash.

Borrow: Administrative Expenses - Office Expenses 4000

Credit: Cash 4000

6) The enterprise sells a batch of products, earns 10,000 yuan, value-added tax of 1,700 yuan, and receives a check and deposits it in the bank.

Borrow: Bank deposit 11700

Credit: main business income 10,000

Tax Payable – VAT Payable (Output Tax) 1700

7) The enterprise purchases a batch of raw materials from the local area, the purchase price is 50,000 yuan, the input tax is 8,500 yuan, and the total payment is 58,500 yuan.

Borrow: Raw materials 50000

Tax Payable – VAT Payable (Input Tax) 8500

Credit: Bank deposit 58500

8) Bank deposit to pay 6,000 yuan for advertising expenses for sales products, and borrow: sales expenses - 6,000 yuan for advertising

Credit: Bank deposit 6000

9) Recover the payment of 234,000 yuan for the products sold last month and deposit it in the bank.

Debit: Bank deposit 234000

Credit: Accounts receivable 234000

2. Bank Balance Reconciliation Statement.

Unit: Yuan. Project Amount: Project Amount.

Business bank deposit journal balance 30,000 Bank statement balance 50,000

Add: 11000 received by the bank and uncollected by the enterprise Add: 3000 received by the enterprise and uncollected by the bank

Less: Paid by the bank, unpaid by the business 1000 Less: Paid by the business, unpaid by the bank 13000

Adjusted Deposit Balance 40000 Reconciled Deposit Balance 40000

The answer is supplemented. The bank balance reconciliation table is in the form of **, you should have it in the accounting book, I can't transfer it in, I can only enter it according to the format, in fact, if you don't know how to do it, during the exam, add and subtract and subtract to change the position, as long as it is flat!

Summary. Item Amount Item Amount Bank Deposit Journal Balance 40 000 Bank Statement Balance 35 000 Plus: Received by Bank, Uncollected by Business 50 000 Plus:

Receipts received by enterprises, outstanding receipts from banks 52,000 minus: paid by banks, unpaid by enterprises 5,000 minus: paid by enterprises, unpaid by banks 2,000 Adjusted balance 85,000 Adjusted balance 85,000

Accounting Professional Issues.

Item Amount Item Amount Bank Deposit Journal Balance 40 000 Bank Statement Balance 35 000 Plus: Received by Bank, Uncollected by Enterprise 50 000 Plus: Received by Enterprise, Uncollected by Bank 52 000 minus:

Bank paid, enterprise unpaid 5 000 minus: enterprise paid, bank unpaid 2 000 adjusted balance 85 000 adjusted balance 85 000

There is one more question. Remember to change the amount of payment.

Written. There is also a question of what is.

Item Amount Item Amount Bank Deposit Journal Balance 40 000 Bank Statement Balance 35 000 Plus: Received by Bank, Uncollected by Enterprise 50 000 Plus: Received by Enterprise, Uncollected by Bank 52 000 minus:

Bank paid, enterprise unpaid 5 000 minus: enterprise paid, bank unpaid 2 000 adjusted balance 85 000 adjusted balance 85 000

Summary. 1.Those with accounting certificates cannot find jobs, but there are many people who work without certificates.

2.At present, China has not established a unified system.

1. A sound legal system and a sound system of professional standards.

3.At present, the employment situation is high, and the employment rate is high and the unemployment rate is high.

4.It is easy to find a job, but it is difficult to choose a job.

At present, there are problems in the employment of accounting majors.

Hello, I have a general understanding of the question you asked, and I am sorting out the answer, please be patient

1.Those with accounting certificates cannot find jobs, but there are many people who work without certificates. 2.At present, China has not established a unified system.

1. A sound legal system and a sound system of professional standards. 3.At present, the employment situation is high, and the employment rate is high and the unemployment rate is high. 4.It is easy to find a job, but it is difficult to choose a job.

5.There are more in the east and less in the west, and there are more cities and less in the countryside6Salary expectation is higher than the market value of 7The unit selection is too concentrated. 8.Too few people are willing to start from the bottom.

Can you expand each one, thank you

Wait a minute. Okay.

I'm sorry, I just got out of the house, I'll get it for you right away.

Can 1. Accounting positions are insufficient, 2. Accounting is socially competitive, 3. Accounting positions have high requirements for graduates, and 4. Students lack practical experience. Help me with these four problems, thank you.

Okay, wait for me haha, if you have something to do, go and do the rest first, I'll definitely get it for you tonight.

Sister, a little faster, I'm going to hand in ** today.

I'll get it now.

This is our teacher's words, my fourth point is the problem of employment in accounting majors, and the fifth point is the cause of these problems. How should I write those four points I sent you?

Are you graduating** or?

You can first write the fourth point of the problem, and then write the fifth point to solve the problem, find it on the Internet, a lot of it, and comprehensively express it into your own words.

Career prospects for accounting majors.

In fact, as we all know, candidates who apply for accounting are generally planning for future employment. Because no matter whether high school is science or liberal arts, no one will be exposed to the subject of accounting, so naturally there is no interest at all. Many students will find that they like English, chemistry, math, etc. in high school, but no one will find that they like accounting.

But why is the accounting major so hot? The reason for this is that there is a constant social demand for this profession, so the employment situation is good. Let's take a look at the job prospects of accounting.

A constant stream of social demand.

There are many places that need accounting, firstly, professional accounting firms, secondly, various enterprises, and secondly, ** and non-profit organizations. Accounting is the economic lifeblood of a group, so every group needs them. Today there is no data on how many new companies are added every year, but there is no data to prove it, and everyone understands that tens of thousands of new companies are added every year.

When there are enterprises, there is a demand for accounting, so accounting is an industry that will never decline.

I am an accounting major, and now I work in a qualified accounting firm, and I also have many classmates in banks. First of all, you must be clear about the goal at the time you choose, whether to go to the company to do financial accounting or to go to the firm to do auditing. If it is relatively hard to go to the firm, if you are a girl, it is not very recommended, if it is a boy, you can consider it, in the firm mainly to see the type of firm you enter to audit different enterprises, my current firm is to audit listed companies and large state-owned enterprises, so that you can contact different types of enterprises, you can broaden your accounting horizons, and it is easier to find a job in the future, just tired.

But if you want to pay high wages, the accounting salaries of banks and real estate enterprises are relatively high, and the wages of production enterprises are relatively low, and the accounting is very large and very hard.

If you are a civil servant, the scope of civil servants is very wide, not all civil servants have the same job, there are many different departments and different institutions, and there are also civil servants who are not very good, you have to clarify the goal when you include it

It is recommended that you give priority to the development of civil servants and graduate students, and you can report to many units for the public examination, such as national tax, local tax, school, finance bureau, audit bureau, if you go to the bank to keep accounts and take inventory, the company recruits more accountants, private enterprise factories, audit offices, etc.

When the personnel goes to the tax department @ the very awesome accounting briquette future I am the accountant! Go to the tax civil servants are the ones who stay up for years @

Hehe. It won't be that you plan to collect money, now it's generally computerized accounting, and accounting is now a very popular profession. How can you engage in the economy without accounting.

Civil servants can take the exam again after graduation, and if you want to go to graduate school, there is no need for a double degree, after all, your energy is limited. However, you must get all the documents you need to get to study accounting, which is a guarantee of your future employment. Hope it helps.

I just graduated this year, theoretically it should be your senior, hehe You can take so much into account when you just enter the campus, it means that you are a planned person, well, the employment rate of accounting majors is quite high, whether it is to enter the enterprise or to take the civil service examination, the accounting major has to see the certificate, if you can have an intermediate or note will (of course better) your development prospects are good, you are still a freshman, some time to consider, I think it is better to enjoy college life first, hehe my humble opinion!

As long as you learn well, there will be a company to want! This is not the job after studying accounting! Depending on your future interests, it is also a good choice to go on to higher education.

(1) The initial investment cost of long-term equity investment is 2,520,000 + 30,000 = 2,550,000 yuan.

2) Because of the cost method of accounting, dividends receivable 1,000,000 * 10% = 100,000 yuan.

Borrow: Dividends receivable 100,000

Credit: investment income 100,000

The book value of the long-term equity investment has not changed, and it is still 2,550,000 yuan.

(1)18000/21000=

2) The water fee for the transportation workshop is 1000*

Water cost for the basic production workshop is 15,000*

The water fee of the management department is 5000 * Note: more than 3 yuan is the mantissa difference) The water supply workshop freight is 200 *

Basic production floor freight 4000*

Management department freight 6000 * Note: multiple is the mantissa difference).

(1): water supply workshop distribution rate = 18000 21000 =

Transportation workshop distribution rate = 12000 10200 =

2): The consumption * distribution rate of each department is the cost.