How to do this accounting question, how to do this accounting question

The actual bank deposit balance of the enterprise = the balance of the bank deposit journal of an enterprise is 20 000 000 yuan + the current bank collects the bills 4 000 000 yuan - the bank fee payable is 60 000 yuan and has not been recorded = 23,940,000 yuan.

Question added: Why the cash check of 500,000 yuan issued by the enterprise has not been cashed is negligible.

It is calculated from the point of view of business-to-bank reconciliation.

20 million + 4 million - 60,000 = 23.94 million.

The cash check issued by the enterprise has not been cashed, and the enterprise has been reflected in the bank deposit of the enterprise, and then the landlord asks how much is the balance of the bank deposit that the enterprise has, of course, it cannot be reduced repeatedly, and this amount should belong to the bank side and should be reduced.

The actual deposit is the bank deposit plus the adjustment item, that is: 20000000 + 4000000-6000023940000

The deposit in your journal should be: 2000 + 400 - 6 - 50 = 2344

However, the actual balance of the bank book is: 2000 + 400-6 = 2394, of course, the opening balance of the bank deposit journal is consistent with the actual deposit of your bank.

1. Borrow: Bank Deposit 50 Credit: Long-term Loan 502, Borrow: Raw Materials 10 Credit: Accounts Payable 10

3. Borrow: tax payable 5 Credit: bank deposit 5

4. Borrow: bank deposits 20 Credit: accounts receivable 205, borrow:

Accounts Payable 15 Credit: Notes Payable 156, Loan: Dividends Payable 30 Credit:

Share capital Paid-in capital 307, borrow: raw materials 8 Credit: bank deposits 8

8. Borrow: bank deposit Credit: cash.

Opening liabilities = 300-200 = 100

Because: assets = liabilities + owners' equity.

Therefore: the total assets at the beginning of the period are 3 million yuan, and the total owner's equity is 2 million yuan, you can get: opening liabilities = opening assets - opening owner's equity = 300-200 = 1 million yuan;

Current Period: 1assets increased by 500,000 and liabilities increased by 500,000;

2.assets increased by 100,000 and liabilities increased by 100,000;

3.assets decreased by 50,000 and liabilities decreased by 50,000;

4.assets increased and decreased by 200,000;

5.The internal liabilities increased and decreased by 150,000;

6.Liabilities decreased by 300,000 and owners' equity increased by 300,000;

7.assets increased and decreased by 80,000;

8.One increase and one decrease of 2,000 yuan within the assets;

So: ending assets (300 + 50 + 10-5 + 20-20 + 8-8 + ending liabilities (100 + 50 + 10-5 + 15-15-30) + ending owners' equity (200 + 30).

Ending assets = 3.55 million.

Ending liabilities = 1.25 million.

Ending Owners' Equity = 2.3 million.

Accounting entries for the 6th transaction:

Borrow: Dividends payable of 300,000.

Credit: Paid-up capital (or share capital) 300,000.

Sixth entry: Borrow: Dividends payable 300 000 Credit: Paid-in capital 300 000

Assets = Liabilities + Owners' Equity i.e

End of period: 355 = 125 + 230 both: assets 355 = 125 liabilities + 230 owners' equity.

Total equity: liabilities + owners' equity = 125 + 230 = 355

A loan: fixed assets 5000 loan: bank deposit 5000, 5000 yuan to purchase assets, the total amount of assets unchanged.

B borrow: raw materials 10000 credit: paid-in capital - xx10000, assets increase, owner's equity increase.

c Borrow: Accounts payable 5000 Credit: Paid-in capital 5000, liabilities decreased, and owners' equity increased. Changes within the equity.

D Borrow: Cash on Inventory: Bank Deposits 200 Assets Internal Changes, Total Unchanged.

E loan: accounts payable - xx company 1000 loan: bank deposits 1000, liabilities decreased, assets decreased.

F Borrowing: Short-term borrowings 5000 Loans: Bank deposits 5000 Liabilities decreased, assets decreased.

g Borrow: Borrow: Bank Deposits 8000 Credit: Accounts Receivable 8000, Internal Changes in Assets.

H borrowing: bank deposits 10,000 loans: short-term borrowings 10,000, assets increase, liabilities increase.

I borrow: bank deposit 5000 cash in hand 1000 credit: accounts receivable - xx company 6000, internal changes in assets, the total amount remains unchanged.

J Borrow: Short-term borrowings 8,000 Accounts payable 2,000 Loans: Bank deposits 10,000, liabilities and assets decreased at the same time.

The entries and instructions have been made, and you can make a T-type account according to the entries. Calculate the total assets, liabilities and equity.

1) Loan: accounts receivable 11700, credit: operating income 10000, credit: tax payable - VAT payable (sales) 1700

2) Borrow: asset impairment loss 15000, credit: bad debt provision 15000 (3) Borrow: bad debt provision 12000, credit: accounts receivable 12000 (4) Borrow: asset impairment loss 7800, credit: bad debt provision 7800

(1) Debit: accounts receivable 11700

Credit: Operating income 10000

Tax Payable – VAT payable (p) 1700

2) Borrow: credit impairment loss of 15,000

Credit: Bad debt provision 15,000

3) Borrow: 12,000 bad debt provisions

Credit: Accounts receivable 12000

4) Borrow: Credit impairment loss -4200

Credit: Bad debt provision -4200

Note: The provision for bad debts is cumulative, not increasing year by year, and the accounts receivable at the end of 2009 are less than those in 2008, and the bad debts mentioned in the previous period should be written off.

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What is the problem with this question?

The accounts receivable of the first sub-question is 11,700 yuan, and the second sub-question has some problems, because the first sub-question does not say which year, according to the meaning of the bad debt provision accrued is 500,000 * 3% = 10,000 yuan, the third sub-question of bad debt loss is on the debit side of the bad debt provision, and the amount of bad debt provision is reduced to 10,000 yuan, and the fourth question is 360,000 * 3% = 10,000 yuan according to the question, and the balance of the final bad debt provision is 10,000 yuan.

(1) Debit: accounts receivable 11700

Credit: main business income 10,000

Tax payable - VAT payable (output tax) 17002, debit: credit impairment loss 15000

Credit: Bad debt provision 15,000

3) Borrow: 12,000 bad debt provisions

Credit: Accounts receivable 12000

4. Borrow: credit impairment loss 7800

Credit: Bad debt provision 7800

This question examines the consolidation of the financial statements of companies that are not under the same control at the date of consolidation and involves the following accounting entries: Fixed assets 20

Credit: Shareholders' Equity 20

Borrow: Shareholders' Equity 520

Goodwill 34 (Goodwill = Consolidation cost at the time of merger - fair value of investee's net assets * controlling share).

Credit: Long-term equity investment 450

Minority interests 104

Debit: Bank Deposit 69286

Finance Charges 714

Credit: Notes receivable 70000

Discount coupon par amount (discount days 360) discount rate.

Discount interest = 70,000 * yuan.

Debit: Bank Deposit 69286

Finance Charges 714

Credit: Notes receivable 70000