1 Purchase raw materials from Company A, the price is 20,000 yuan, the materials are inspected in

1 Borrow: Raw materials 20000

Credit: Accounts payable 20000

2 Borrow: Production cost 45000

Credit: Raw materials 45000

3 Borrow: Bank deposit 50000

Credit: 50,000 for short-term borrowing

4 Debit: Other payables - 1000 for business expenses

Credit: Cash on hand 1000

5 Debit: Accounts payable 20000

Credit: Bank Deposit 20000

6 Borrow: Bank deposit 30000

Credit: Paid-up capital 30000

7 Borrow: Bank deposit 12000

Credit: Accounts receivable 12000

8 Borrow: 1000 cash on hand

Credit: Bank deposit 1000

9 Borrow: Fixed assets 20000

Credit: Bank Deposit 20000

10 Borrow: 5000 employee benefits payable

Credit: Bank deposit 5000

1 Borrow: Raw materials 20000

Credit: Other Payables - Company A 20000

2 Borrow: Production cost 45000

Credit: Raw materials 45000

3 Borrow: Bank deposit 50000

Credit: 50,000 for short-term borrowing

4. Borrow: other receivables - 1000 for xx employees

Credit: Cash on hand 1000

5. Borrow: other payables - Company A 20,000

Credit: Bank Deposit 20000

6 Borrow: Bank deposit 30000

Credit: Paid-up capital 30000

7 Borrow: Bank deposit 12000

Credit: Other receivables - Company B 12000

8. Borrow: 1000 in cash

Credit: Bank deposit 1000

9 Borrow: Fixed assets 20000

Credit: Bank Deposit 20000

10. Borrow: Employee remuneration payable - employee welfare 5000 loan: bank deposit 5000

Fill in the ledger account at the top of the T-account, the debit balance of raw materials to the left of the T-account, and the credit balance of accounts payable to the right of the T-account.

Accounts payable. It is 23,400 yuan, and the payment is 20,000 yuan, which is not tax, and the tax payable also needs to be added.

VAT payable (input tax.

3400 yuan.

1. What are accounting entries?

Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries". It is based on double-entry accounting.

The principle requires that each economic transaction be listed in a record of the corresponding accounts of both parties and their amounts.

Accounting entries refer to the entries that indicate the accounts and amounts that should be debited and credited for a certain economic business event, referred to as entries.

Extended information: 1. Three elements of accounting entries:

The name of the account, i.e., the ledger account.

The sign of the direction of accounting, i.e., debit or credit; The amount recorded.

2. What are compound accounting entries:

Compound accounting entries refer to accounting entries composed of two or more corresponding accounts (excluding two), i.e., accounting entries of one loan for multiple loans, one loan for multiple loans, and multiple loans for multiple loans. Compound entries are made up of the consolidation of simple entries, however, simple entries that are not related to each other cannot be combined to form accounting entries for multiple loans and loans. In other words, different types of economic transactions cannot simply be combined and reflected, and the occurrence of different types of economic transactions must be reflected and recorded item by item.

3. What are simple accounting entries.

Simple accounting entries refer to accounting entries that only involve the debit side of one account and the credit side of another account, i.e., the accounting entries of one debit and one credit;

How to distinguish between debits and credits in accounting entries.

Assets, Costs + Expenses, Liabilities, Owners' Equity.

Revenue. On the left side of the equation is the increase in borrowing and the decrease in loans.

The borrowing and subtracting on the right side of the equation increases. __

Asset, cost, and expense accounts are borrowed to increase and credit to decrease.

Liabilities, equity, and income accounts are borrowed to decrease and credit to increase.

Summary. Borrow: Raw material - A material 30000

Credit: Accounts payable 30000

Accounting entries 3,000 kg of material A were purchased, and the unit price was 10 yuan, totaling 30,000 yuan. The materials have been inspected and the loan has not yet been paid.

Borrow: Raw Materials - A Materials 30000 Credit: Accounts Payable 30000 I hope mine is helpful to you, I wish you a happy life.

Company A purchased a batch of raw materials at a price of 10,000 yuan. The materials have been inspected and deposited in the treasury, and the payment has not yet been paid.

The increase in raw materials is an increase in assets, and the amount has not yet been paid, that is, an increase in accounts payable, that is, an increase in liabilities, and if it is a general taxpayer, there is also a decrease in taxes payable - a decrease in VAT payable, that is, a decrease in liabilities.

Borrow: raw materials 10000

Tax payable - VAT payable (input tax) 1700 (in the case of general taxpayers) Credit: Accounts payable 11700

Borrow: raw materials 10000

Debit: Tax Payable - VAT Payable - Input Tax 1700 Credit: Accounts Payable 11700

Assets and liabilities increased at the same time.

Borrow: raw materials 10000

Credit: Accounts payable 10000

Debit: 8 000 in advance

Credit: Bank deposit 8 000

Suppose a VAT input invoice is obtained:

Borrow: Raw Materials 17

Debit: Tax Payable - VAT Payable (Input Tax) 2

Credit: 20 000 in advance

Pay the balance after inspection:

Debit: 12 000 in advance

Credit: bank deposits 12 000

Debit: 8 000 in advance

Credit: Bank deposit 8 000

Suppose that the VAT input invoice is obtained and the balance is paid in the warehouse

Borrow: Raw Materials 17

Debit: Tax Payable - VAT Payable (Input Tax) 2

Credit: 8000 in advance payments

Bank deposit 12000

Debit: 8 000 in advance

Credit: Bank deposit 8 000

Borrow: 300*200 items in stock

Debit: Tax Payable - VAT Payable (Input Tax) 10200 Credit: Accounts Payable - **70200

Algorithm: Although the question does not state whether the unit price includes tax, the input tax can be used to calculate the payment of 60,000 excluding tax, so I know that the unit price of the question is not tax.

Borrow: raw materials — a 60,000

Tax Payable – VAT Payable (Input Tax) 10200

Credit: Accounts payable 70200

Borrow: raw materials 10000

Tax payable--- VAT payable (input) 1700 credit: accounts payable 11700

Debit: Accounts payable 11700

Credit: Notes payable.

Borrow: raw materials 10000

Tax Payable – VAT Payable (Input Tax) 1700

Credit: Accounts payable 11700