How to entrust enterprises to cultivate vegetable seedlings accounting vouchers

On how to make accounting vouchers for self-produced agricultural products and other related questions, many students have consulted on the official website of Niujiao.com, and give detailed answers in the following, please read the following articles carefully for specific content, I hope it can help you.

How to make accounting documents for self-produced agricultural products?

Because VAT is an off-price tax and sales do not include VAT, whether it is exempt from VAT or subject to VAT, it will be treated as VAT payable first, and then the VAT reduction and exemption will be recognized according to the current VAT policy, so as to keep the sales amount in the VAT return consistent with the main business income in the income statement (excluding other business income subject to VAT).

First, confirm the sales and output tax amounts

Debit: Bank deposits (or accounts receivable).

Credit: main business income.

Tax Payable – VAT payable.

At the end of the month, in accordance with the current preferential VAT policy (VAT reduction and exemption must be filed in accordance with the regulations):

Debit: Tax Payable – VAT Payable.

Credit: Non-operating income - subsidy income.

What are the self-produced agricultural products sold by agricultural producers?

The self-produced agricultural products sold by agricultural producers include: various plant and animal primary products produced by planting, aquaculture, forestry, animal husbandry, and aquaculture.

"Self-produced agricultural products sold by agricultural producers" refers to the self-produced agricultural products listed in the note sold by units and individuals directly engaged in the cultivation and harvesting of plants, animal feed, and fishing; The purchased agricultural products sold by the above-mentioned units and individuals, as well as the agricultural products purchased by units and individuals after production and processing, are still listed in the annotations to the tax law and do not fall within the scope of tax exemption and shall be subject to value-added tax at the prescribed rate.

In accordance with the provisions of the Provisional Regulations of the People's Republic of China on Value-Added Tax and its implementation rules, units and individuals engaged in agricultural production are exempt from value-added tax on primary agricultural products produced and sold by themselves.

In this provision, agriculture refers to planting, aquaculture, forestry, animal husbandry, and aquatic products; Engaging in agricultural production is directly engaged in agricultural planting, harvesting, feeding, fishing, etc.; Self-production and self-sale is an act of self-production and self-sale, and for agricultural products that are purchased, produced and processed, they are not exempt from tax. At the same time, special attention should be paid to the fact that the tax-exempt agricultural products must be primary agricultural products, that is, agricultural products that are only made by simple cursory methods such as drying, pickling, slicing, etc.

In this article, how to make accounting vouchers for self-produced agricultural products has been introduced, if you have any other questions, please click on the window of the cattle account network to consult a professional accounting teacher.

1. Accounting entries for the purchase of vegetable seedlings:

Borrow: the cost of agricultural production.

Credit: cash on hand or bank deposits.

2. Description. 1. For the various production costs incurred by enterprises (agriculture) in agricultural production, the "5001 Agricultural Production Cost" account can be set up, and the cost accounting objects (consumable biological assets, productive biological assets, public welfare biological assets and agricultural products) and cost items can be determined for planting, animal husbandry, forestry and aquaculture respectively, and the expenses can be collected and distributed.

2. The expenses incurred in the process of vegetable production (vegetable seedlings, labor, fertilizers, pesticides, etc.) are collected through the "agricultural production cost" account. When it grows up, it is carried over to the "finished product" account.

The so-called financial objectives of an enterprise refer to the fundamental purpose that an enterprise's financial activities should achieve under certain circumstances and conditions.

The objectives of corporate financial accounting include the following three aspects:

1) Provide accounting information that meets the requirements of national macroeconomic management.

2) To meet the needs of the internal management of the enterprise.

3) To meet the needs of all parties concerned to understand the financial status and operating results of the enterprise.

Financial Accounting Objectives:

Financial accounting objectives are an important part of the basic theory of financial accounting, and are the basis of the financial accounting theory system, that is, the purpose or realm that accounting is expected to achieve, and the entire financial accounting theory system and accounting practice are based on the financial accounting objectives. Accounting objectives are both a theoretical and a practical one. Although accounting objectives are the result of people's subjective understanding, they are not a purely subjective category, and will be affected by the objectively existing economic, legal, political and social environment under specific historical conditions and constantly change with the changes in the environment, and have the nature of subjective perception and objectivity.

The study of accounting objectives is of great guiding significance to the practical work of accounting and the formulation of accounting standards, and has great practical value. At present, the research on financial accounting objectives in the field of accounting theory in China is still in a state of opinion. It is necessary to understand the objective objectives of financial accounting dialectically on the basis of the objective function of financial accounting and the subjective requirements of users of accounting information.

As a subjective desire, the scope of realization of financial accounting objectives depends on the objective function of financial accounting, and the degree of realization depends on the degree of possession of the quality characteristics of financial accounting information.

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Financial accounting is an important basic work of modern enterprises, through a series of accounting procedures, to provide useful information for decision-making, and actively participate in business management decisions, improve the economic efficiency of enterprises, and serve the healthy and orderly development of the market economy. Specifically, the role of accounting in the socialist market economy mainly includes the following aspects.

First, financial accounting helps to provide useful information for decision-making, improve corporate transparency, and standardize corporate behavior.

Through its reflection function, corporate financial accounting provides information about the financial position, operating results and cash flow of the enterprise, and is the basis for decision-making by all parties, including investors and creditors.

Second, financial accounting helps enterprises to strengthen operation and management, improve economic efficiency, and promote the sustainable development of enterprises.

The level of enterprise management directly affects the economic benefits, business results, competitiveness and development prospects of the enterprise, and determines the future and destiny of the enterprise to a certain extent.

Third, financial accounting is helpful to assess the performance of the economic responsibilities of the management of the enterprise.

When an enterprise accepts investment from all investors and creditors, including the state, it has the responsibility to make rational use of resources, strengthen operation and management, improve economic efficiency, and accept assessment and evaluation in accordance with its predetermined development goals and requirements.

Manage the company's financial and accounting processing, the main function is accounting and supervision.

With the rapid development of the economic situation, the country's tax system and accounting system continue to change, the importance of financial management has increasingly attracted the attention of enterprise management, and enterprise management urgently needs the financial management of enterprises to transfer from the background of enterprise management to the enterprise management center.

Finance plays a very important role in the operation of enterprises. But it is also important to understand that the importance of finance is to provide services for business management, and do not position yourself in the management function at all times, but think more about the service function.

Financial personnel must have a very strong sense of service, because the value of financial management does not lie in its own value, but in the need to rely on others to generate value, financial personnel must understand this, otherwise the work is difficult to deepen and recognize. Attached to whom? I believe that finance is to be attached to the business department of the enterprise, to serve the business, and to improve and change the various defects and deficiencies of the financial system in the process of business operation in the process of service, so as to further improve the level and execution of the existing financial system.

Make the financial system more understandable and implement more smoothly. In order to do this, it is necessary to shift the function of finance from accounting and supervision to service, so service is the mainstream of financial work, how to do a good job of service? How to evaluate the quality of the service?

It is to make the various information supported by finance timely and actively feedback to various business departments and senior leaders, and this information and data make business departments feel useful, guided and helpful. Make it the basis for the decision-making of various business departments and senior management, continue to provide strong financial support to the business and senior management, and often think about how to update the financial system from the perspective of business development to better serve the business departments, all of which requires financial personnel to jump out of the circle of financial accounting, to understand the real-time status of the business, to be familiar with the various businesses of the business department.

From the perspective of university study, most of the courses of these two majors are the same. They have to learn financial management, finance, and we have to learn accounting; We accountants want to learn intermediate financial accounting, and they want to.

To say that they are different, they are more inclined to the analysis of various indicators and are more macroscopic; Accounting is more book-oriented and more practical. Personally, I recommend majoring in accounting.

Because what the financial management major has learned, the accounting major has also learned; International accounting, cost accounting, management accounting, etc., are elective courses for financial management majors, or they do not offer this course.

From the perspective of employment, the employment direction of the two majors is similar, either entering an accounting firm or entering an enterprise. Of course, there are also financial management majors who have entered the ** exchange; It is easier for accounting majors to enter the "Big Four" (the world's Big Four accounting firms).

Also, correct a misunderstanding. I think it's easier to learn financial management and become a financial leader. This is completely wrong, and it is easier to get promoted in accounting.

Because when everybody graduates, there's never a company that hires a finance leader. Every graduate starts from the most basic, accounting major is relatively more advantageous, and slowly, the analysis of various financial indicators is not difficult, but also learned financial management, quickly learned. It's better to read a book than to learn it in practice.

Personally, I feel that China's financial management is more embarrassing, and it is not as good as accounting to enter enterprises and accounting firms, and it is not as good as finance to enter financial institutions. It's a bit like business administration, it sounds great, but those who have studied it know it. However, it is much better to find a job in financial management than in business administration.

The employment rate of business administration (these days, there are still companies in China to recruit managers on campus?) In fact, this major is misguided.

What is the difference between an accounting major and a financial management major?

Liberal arts majors are the choice of most people.

Two related professions will have different future work. Accounting work is an afterthought, and financial management is an ex-ante.

There are similarities, but there are also differences, but the theoretical basis is the same.

What is the difference between an accounting major and a financial management major?

Financial management and accounting are two majors, simply put, accounting is in charge of money, financial management is in charge of accounting, financial management is actually similar to the accounting major, generally more than the accounting major to learn advanced financial management, financial analysis and other limited courses, in addition to mathematics and other basic courses, financial management major has financial aspects, there are also management, as well as some international courses, financial management major should focus on financial analysis, analysis of the company's financial situationAdvise on the future business strategy of the enterprise, and participate in the management of the enterprise.

Accounting: It refers to the work of continuously reflecting, supervising and participating in decision-making of business activities in the form of funds. It is mainly in post-accounting, focusing on "calculation".

To put it bluntly, it is to make accounts, make the company's invoices and other bills into accounting vouchers, and then register them into the accounts, and then prepare statements! Its essence is to account for the economic business system that has occurred, so that the users of the report can clearly see the various businesses of the enterprise, the amount of various assets, and the income that has been realized in the current period.

Financial management: refers to the use of management knowledge, skills, and methods to manage the raising, use, and distribution of enterprise funds. Mainly in advance management, emphasis on "reason".

Compared with accounting, it tends to manage funds before and during use, and of course includes management after use. To put it bluntly, learn how to use the company's funds, how to raise the company's funds (when the money is not enough to spend), and after using it, reflect on whether it is reasonable to use it so far.

Accounting and reports are the most important data for financial managers, and most of the financial management analysis is the data used in the report;

Those who study accounting must understand financial management, and those who study financial management must understand accounting. Because, many times the two are complementary;

The purpose is to improve the efficiency of the enterprise; The objects pointed to are all corporate funds. In practice. The two tend to intersect with each other and do not distinguish each other. However, the functions and contents of the two are different.

Candidates majoring in accounting must set up a financial management course; Candidates majoring in financial management will also be offered an accounting course. After the candidates of these two majors graduate, the jobs they are looking for are basically interconnected. That is, candidates majoring in accounting can find jobs, and candidates majoring in financial management can also find jobs; Candidates majoring in financial management can find jobs, and candidates majoring in accounting can also find jobs.

If you prefer to be down-to-earth and carefully calculate every business, then study accounting. If you prefer to think about how to use a sum of money, how to raise a sum of money, how to get a loan from the bank, how to make the business spend a little less, then learn financial management.