Freshman Accounting Entry Assignment Questions, Freshman Accounting Basic Entry Questions

Borrow: Interest payable 3000

Finance Fee 1500

Credit: Bank deposit 4500

Withheld expenses are those that have been included in the finance charge in previous months but have not been actually paid to the bank.

Depreciation payable is a depreciation expense that should be included in the current period for fixed assets in the current period.

Borrow: Interest payable 3000

Finance Fee 1500

Credit: Bank deposit 4500

The withholding of $3,000 is something you have withdrawn before, but it should be borne by subsequent installments.

Depreciation should be depreciated that has not actually occurred and there is no cash expenditure, but the value of fixed assets has been transferred along with the product and should be offset within a certain period of time.

Debit: 3000 in advance

Finance Fee 1500

Credit: Cash 4500

Withholding 3000: The expenses are withdrawn before payment, included in the corresponding accounts, and the financial expenses are carried forward afterwards.

Depreciation should be provided: It is the depreciation of fixed assets at the end of each year, which is included in the expense, knowing that after the final accrual, the fixed assets will be replaced with the new.

Debit: Finance fee 1500

Interest payable 3000

Credit: Bank deposit 4500

I'll make entries first.

Debit: Finance Fee 4500

Credit: Interest payable 4500 Withholding 3000 yuan represents the interest payable that has been accrued.

Depreciation should be accrued, that is, depreciation that should be accrued. There is no actual depreciation.

Debit: Finance fee 1500

Withholding expenses of 3000

Credit: Bank deposit 4500

Withholding 3,000 yuan: refers to the 3,000 yuan that the enterprise has withdrawn in advance according to the regulations but has not yet actually paid.

Depreciation payable is the depreciation calculated from the value of a fixed asset and its depreciation life.

The accounting treatment is as follows:

1) Borrow: bank deposit 100,000

Credit: Paid-in capital - A 100,000

2) Borrow: fixed assets 210,000

Credit: Paid-up capital - A 210,000

3) Borrow: 50,000 intangible assets

Credit: Paid-up capital - A 50,000

4) Borrow: bank deposit 100,000

Credit: Short-term borrowing 100,000

Material Purchase: Borrow: Material Purchase 203000Borrow: Tax Payable - VAT Payable (Input Tax) 34000 Credit: Bank Deposit 234000

Credit: Cash 3000

Material warehousing: Borrow: raw materials 190000 Borrow: material cost variance 13000

Credit: Material Procurement 203000

Materials: Borrow: Production cost 600,000 Credit: Raw materials 600,000

Carry-forward variance: Loan: Production cost 9912 Credit: Material cost variance 9912

Material difference: 13000-1600=11400 (debit) Difference rate 11400 (500000+190000)=

Difference: 600,000 * 9,912

The actual cost of the issued material is 600000+9912=609912 the actual cost of the balance material is 90000+1488=91488

A batch of raw materials purchased this month:

Borrow: raw materials 203000

Tax payable - VAT payable - input tax 34000

Credit: Material Purchases: 237000

Material cost variance rate = (203000-190000-1600) (500000+190000) =

The actual cost of materials issued in this month = 600,000 + 600,000 * the actual cost of balance materials = 90,000 + 90,000*

Raw materials purchased this month Borrow: material purchases 203000 Taxes payable - VAT payable (input tax) 34000 Credit: Cash Bank deposits 237000 Warehousing Borrow:

Raw material 190000

Material cost difference 13000 credit: material procurement 203000 material cost difference difference rate this month = (13000-1600) 500000 + 190000 =

This month's issued materials share material cost differences.

The actual cost of issued materials = 600000 + 9900 = 609900 and the actual cost of balance materials = (690000-600000) + (13000-1600-9900) = 91500

Debit: Other receivables 1200

Credit: Cash on hand 1200

Borrow: Administrative Expenses - Travel Expenses 1230

Credit: Other Receivables 1200 Cash in hand 30 Loan: Other Monetary Funds - Bank Draft 20000 Credit:

Bank deposit 20000

Borrow: Bank Deposit 6000 Credit: Other Monetary Funds - Bank Draft 6000 Borrow: Management Fee 100

Credit: Funds in Other Currencies - Credit Deposits 100 Borrow: Cash in hand 10

Credit: Pending property loss and excess 10

Borrow: Raw materials 6000

Tax Payable - VAT Payable (Input Tax) 1020 Credit: Other Monetary Funds - Cashier's Check 7020

Debit: 30000 notes receivable

Credit: main business income.

Tax Payable – VAT payable (output tax).

Debit: Bank deposit 5000

Bad debt provision 7000

Credit: Accounts receivable 12000

At the end of 2008, the book balance before the adjustment of bad debt provision = 3200-7000 = -3800

The amount of bad debts that should be accrued in 2008 = 60,000 * the book balance of bad debt provision at the end of 2008 = 300-3,800 = -3,500 Loan: 3,500 bad debt provisions

Credit: Asset impairment loss 3500

The depreciation of the workshop department should be transferred to the manufacturing expenses, and the depreciation of the administrative department should be transferred to the management expenses borrowed: manufacturing expenses 1800 credit: accumulated depreciation 1800 loans:

Administrative expenses 600 credit: accumulated depreciation 600 Of course, you can also make consolidated accounting entries, then.

Borrow: Manufacturing expenses 1800 Management expenses 600

Credit: Accumulated depreciation 2400 (note that the format must be standardized).

When depreciation is accrued: borrowed: manufacturing expenses.

Management fees. Credit: Accumulated depreciation.

If a fixed asset is impaired, an impairment provision should be made.

Borrow: Asset Impairment Loss - Fixed Asset Impairment Loss.

Credit: Provision for impairment of fixed assets.

When a fixed asset is disposed of:

Borrow: Disposal of fixed assets.

Accumulated depreciation. Credit: Fixed Assets.

Borrow: Bank deposits (cash on hand).

Credit: Disposal of fixed assets.

Borrow: manufacturing cost 1800

Management fee 600

Credit: Accumulated depreciation 2400

1.Debit: Bad debt provision 9000

Credit: Accounts receivable - Liqun 9000

2.Debit: Accounts receivable - Kling Company 6500

Credit: Provision for bad debts 6500

3.Borrow: Bank deposit 6500

Credit: Accounts receivable - Kling Company 6500

4.Debit: Asset impairment loss 1500

Credit: Bad debt provision 1500

, are very simple topics, I hope you study hard and can find a good job in the future.

On 6 June, the production of wardrobe collar planks worth $14,000.

Borrow: production cost 14 000

Credit: Raw materials - planks 14 000

Debit: production cost 14000

Credit: Raw materials main materials 14000

Borrow: in product 14 000

Credit: raw materials 14 000

Oh: From a simple description, the raw materials are processed out of the warehouse to produce finished products.

I understand: borrow: in the product --- wardrobe.

Credit: raw materials - planks.

Specifically, it depends on the enterprise accounting management methods and product production process.

abcdefg。。。Ah, the clothes that Bo eats, and the clothes are a few.