How to carry forward the entries of each profit and loss account this month?

1. Profit and loss entries carried forward from monthly unearned income:

Borrow: main business income.

Borrow: Non-operating income.

Credit: Profit for the year.

2. Profit and loss entries carried forward from monthly uncost expenses:

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Credit: Administrative expenses.

Credit: Finance Expense.

Credit: Selling expenses.

Credit: Non-operating expenses.

1. Month-end profit and loss carry-forward entries:

1. Carry forward various incomes.

Borrow: main business income, other business income.

Non-operating income.

Credit: Profit for the year.

2. Carry-over of expenses during the period.

Borrow: Profit for the current year.

Credit: administrative expenses, operating expenses.

Finance Expenses. 3. Carry-over of costs.

Borrow: Profit for the current year.

Credit: Cost of main business, other operating expenses, non-operating expenses.

4. Carry-over of taxes.

Borrow: Profit for the current year.

Credit: Principal business tax and surcharge.

Income tax. Second, the year-end profit carry-over.

1. If profitable.

Borrow: Profit for the current year.

Credit: Profit distribution.

Undistributed profits.

2. If you lose money.

Debit: Profit distribution - undistributed profit.

1) Borrow: the profit of the current year.

Credit: Cost of Principal Operations.

Other business costs.

Sales tax and surcharges.

Management fees. Selling expenses.

Finance Expenses. Non-operating expenses.

Income tax expense.

2) Borrow: main business income.

Other business income.

Non-operating income.

Credit: Profit for the year.

3) If it is a credit balance, the profit of the current year will be transferred to the profit and distributed as the distribution of profit.

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits.

If it is a debit balance, the opposite accounting entry is made.

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

Accounting entries for profit or loss carried forward:

1. When carrying forward income:

Borrow: main business income.

Other business income.

Non-operating income.

Credit: Profit for the year.

2. Carry-forward costs.

Fees and taxes

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Taxes and surcharges.

Other business costs.

Selling expenses. Management fees.

Finance Expenses. Non-operating expenses.

Income tax expense.

Borrow: Profit for the current year.

Credit: Asset impairment loss.

3. Annual carry-over profit distribution.

Net profit realized for the year after offsetting the income and expenses of the year.

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits.

If it's a loss:

Debit: Profit distribution - undistributed profit.

Credit: Profit for the year.

Profit distribution is the total amount of profit realized by a business over a certain period of time (usually an annual).

and the distribution of profits from the joint ventures between the State and enterprises, and between enterprises according to regulations.

The current year's profit is an equity account, the debit side represents the current year's loss, and the credit side represents the current year's profit. At the end of the month, the profit and loss account will be used.

The balance of the current year is transferred to the "current year's profit" account, and the total profit or loss of the current month, as well as the accumulated profit and loss of the current year, are settled through the "current year's profit" account.

When the balances of all income accounts are transferred to the "Profit for the Year" account, "Main Business Income", "Other Business Income", and "Investment Income" are debited.

Non-operating income" and other accounts, credited to the "Profit for the Year" account. When the balances of all expense accounts are transferred to the "Profit this year" account, the "Profit this year" account is debited and the "Taxes and surcharges", "Cost of Principal Operations", "Other Operating Expenses", "Administrative Expenses", "Financial Expenses", "Non-operating Expenses" and other accounts are credited.

Month-end profit and loss carry-forward entries, carry-forward income borrow: main business income, other business income, non-operating income credit: profit for the year.

1. Precautions for bookkeeping

(1) Every accountant should carefully keep the original documents, so as to ensure that the invoices and documents are clear and complete. If the enterprise purchases fixed assets, then the fixed assets with purchase orders can be registered in the warehouse, and the purchase order must be signed by the relevant person in charge.

(2) The accountant must check the documents at the beginning of financial accounting, and there must be no omission of registration of the original documents。Accountants should prepare corresponding accounting statements every month, and write clear and complete financial raw data. Accountants should carefully check the original documents carried forward by the cashier when carrying out financial bookkeeping.

Second, the importance of accounting

(1) As"Process control and concept summary"of accounting,It has two basic functions of accounting and accounting supervision, and also has the development functions of economic prospects, participation in economic decision-making, and evaluation of business performance.

(2) The impact of basic accounting work on accounting work is often indirect, because of this, some unit leaders think that it does not matter whether the basic accounting work is grasped or not, and the basic accounting work is in a dispensable position。The direct consequence of this understanding is the weakening of the basic work of accounting, which in turn affects the improvement of the overall level of accounting work.

Q: How do I carry forward the profit and loss account at the end of the month?

Answer: How to carry forward the profit and loss accounts at the end of the month, the details are as follows:

1. Profit and loss entries carried forward from income at the end of the month:

Borrow: main business income.

Borrow: Non-operating income.

Credit: Profit for the year.

2. Profit and loss entries carried forward from costs and expenses at the end of the month:

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Credit: Administrative expenses.

Credit: Finance Expense.

Credit: Selling expenses.

Credit: Non-operating expenses.

1. Month-end profit and loss carry-forward entries:

1. Carry forward various incomes.

Borrow: main business income, other business income, non-operating income.

Credit: Profit for the year.

2. Carry-over of burying expenses during the period.

Borrow: Profit for the current year.

Credit: Rock Bar Management Expenses, Operating Expenses, Financial Expenses.

3. Carry-over of costs.

Borrow: Profit for the current year.

Credit: Cost of main business, other operating expenses, non-operating expenses.

4. Carry-over of taxes.

Borrow: Profit for the current year.

Credit: main business tax and surcharge, income tax.

Carry forward the profit and loss account of this month to the "Profit of the Year" account, and the accounting entries are as follows:

The month-end carry-forward profit and loss accounts are as follows:

1. Collect various incomes.

Borrow: The main business is included in the chain of collection.

Other business income.

Non-operating income.

Credit: Profit for the year.

2. Carry-over of expenses during the period.

Borrow: Profit for the current year.

Credit: Administrative expenses.

Operating expenses. Finance Expenses.

3. Carry-over of costs.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Other operating expenses.

Non-operating expenses.

4. Carry-over of taxes.

Borrow: Profit for the current year.

Credit: Business tax and surcharge.

Income tax expense.

5. Carry-over investment income:

Net income: borrowed: investment income.

Credit: Profit for the year.

Net loss: borrow: profit for the year.

Credit: Investment income.

1. Profit and loss entries carried forward from monthly unearned income:

Borrow: main business income.

Borrow: Non-operating income.

Credit: Profit for the year.

2. Profit and loss entries carried forward from monthly uncost expenses:

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Credit: Administrative expenses.

Credit: Finance Expense.

Credit: Selling expenses.

Credit: Non-operating expenses.

Costs and expenses in the profit and loss account are carried forward to the debit side of the "Profit this year" and the income account is carried forward to the credit side of the "Profit this year".

Borrow: Profit for the current year.

Credit: Finance Expense.

1. Profit and loss entries carried forward from monthly unearned income:

Borrow: main business income.

Borrow: Non-operating income.

Credit: Profit for the year.

2. Profit and loss entries carried forward from monthly uncost expenses:

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Credit: Administrative expenses.

Credit: Finance Expense.

Credit: Selling expenses.

Credit: Non-operating expenses.

1. Month-end profit and loss carry-forward entries:

1. Carry forward various incomes.

Borrow: main business income, other business income, non-operating income.

Credit: Profit for the year.

2. Carry-over of expenses during the period.

Borrow: Profit for the current year.

Credit: administrative expenses, operating expenses, financial expenses.

3. Carry-over of costs.

Borrow: Profit for the current year.

Credit: Cost of main business, other operating expenses, non-operating expenses.

4. Carry-over of taxes.

Borrow: Profit for the current year.

Credit: main business tax and surcharge, income tax.

Second, the year-end profit carry-over.

1. If profitable.

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits.

2. If you lose money.

Debit: Profit distribution - undistributed profit.

Carrying forward the profit and loss account of this month means that the balance of all profit and loss accounts of the enterprise is carried forward to the "profit of the year" account at the end of the accounting period. At the end of the year, the enterprise should also transfer the year-to-date balance of the "Profit of the Year" account to the account of "Profit Distribution - Undistributed Profit". So how to write filial piety about the accounting entries carried forward to this month's profit and loss account?

Clever ants. Accounting treatment of profit and loss accounts carried forward to this month.

1) Accounting entries of various income and profit accounts carried forward at the end of the month or year

Borrow: main business income.

Other business income.

Non-operating income.

Other comprehensive income.

Investment income. Credit: Profit for the year.

2) The accounting entries of various expenses and loss accounts carried forward at the end of the month or the end of the year are:

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Other business costs.

Taxes and surcharges.

Selling expenses. Management fees.

Finance Expenses. Non-operating expenses.

3) The accounting entries for the recognition of income tax expenses are:

Borrow: Income tax expense.

Credit: Tax payable - Income tax payable.

4) The accounting entries for carrying forward the income tax expense to the "Profit for the Year" account are:

Borrow: Profit for the current year.

Credit: Income tax expense.

5) At the end of the year, the year-end balance of the "current year's profit" Yingliang account will be transferred to the "profit distribution - undistributed profit" account, and the accounting entries are:

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits.

Net profit realized for the year after offsetting the income and expenses of the year.

Borrow: Profit for the current year.

Credit: Profit Distribution - Undistributed Profits.

In the case of a loss, the accounting entry is:

Debit: Profit distribution - undistributed profit.

Credit: Profit for the year.

After the year-end carryover, the balance of the profit account for the current year is 0.

What is the profit for the year?

It refers to the operating results of an enterprise in a certain accounting period, which is the balance of the income realized by the enterprise in a certain accounting period minus expenses. the income realized by the enterprise registered by its lender in the current period; The debit registers the expenses and expenses incurred by the enterprise in the current period.