How do I put my inventory into stock? How inventory items are accounted for

Without affecting sales, you can also wait until the invoice arrives before warehousing. However, it is generally better to do valuation warehousing, and with the warehousing list, it can be used as a valid original voucher to register the inventory commodity ledger. It's not a hassle at all, otherwise, it's easy to forget the inbound slip in a drawer.

If the invoice cannot arrive this month, it will be temporarily valued and stored in the warehouse, and the invoice will be temporarily valued and stored in the next month.

Inventory items are made warehousing entries according to the warehousing orders and invoices issued by the warehouse management.

1.General taxpayer enterprises.

Borrow: Inventory Goods-**

Debit: Tax Payable - VAT Payable - Input Tax.

Credit: Bank deposits or accounts payable.

2.Small-scale businesses.

Borrow: Inventory Goods-**

Credit: Bank deposits or accounts payable.

How the trading company's inventory is accounted for.

1. The following accounting entries should be made according to the "warehousing list" and purchase invoice issued by the warehouse keeper after acceptance:

General taxpayer enterprises.

Borrow: Inventory Goods - **Commodities.

Debit: Tax Payable - VAT Payable - Input Tax.

Credit: Bank deposits or accounts payable.

Small-scale businesses.

Borrow: Inventory Goods - **Commodities.

Credit: Bank deposits or accounts payable.

Second, the following accounting entries should be made according to the "outbound order" and sales invoices issued by the warehouse keeper after delivery:

General taxpayer enterprises.

Debit: Accounts receivable or bank deposit.

Credit: Tax Payable - VAT Payable - Output Tax.

Credit: main business income.

Month-end carry-forward costs:

Borrow: Cost of main business.

Credit: Inventory Commodities - **Commodities.

2.Small-scale businesses.

Debit: Accounts receivable or bank deposit.

Credit: Tax Payable - VAT Payable - Output Tax.

Credit: main business income.

Month-end carry-forward costs:

Borrow: Cost of main business.

Credit: Inventory Commodities - **Commodities.

3. According to the accounting vouchers, the general ledger and the sub-ledger (the quantity account of inventory goods are set up) are registered.

Accounting entry method.

Beginners can follow these steps when preparing accounting entries:

First, the accounts involved, analyze which accounts involved in economic business have changed;

second, the nature of the accounts, the nature of the accounts involved in the analysis, i.e. what accounting elements they belong to, whether they are on the left or right side of the accounting equation;

Third, the increase or decrease of the situation, analysis to determine whether these accounts have increased or decreased, and what is the amount of increase or decrease;

Fourth: the direction of bookkeeping, according to the nature of the account and its increase or decrease changes, determine the debit or credit to the account;

Fifth: Prepare complete accounting entries according to the format requirements of accounting entries.

If you want to quickly grasp the correct application of accounting entries, you can't rely on rote memorization, nor can you use the example entries given in an accounting textbook as a universal golden key, you can refer to the following methods:

1. Memorize on the basis of understanding.

2. Combine economic business to smooth out the correspondence between various subjects.

3. Classify all economic businesses, find out the accounting subjects involved in various economic businesses, and figure out which accounting subjects are used for accounting processing.

4. Clarify the accounting content of each subject in combination with accounting standards in accordance with accounting standards.

5. Focus on the accounting treatment of asset impairment, fair value changes, deferred taxes, contingent liabilities, etc.

6. Clarify the collection and distribution of costs, cost carry-over, profit and loss carry-over, and the accrual and accounting of various taxes and fees.

7. Do more accounting processing exercises to strengthen the memory content.

Loan materials, you enter the materials to process into goods. Then it corresponds directly to the material.

1. The receipt should be issued according to the acceptance of the warehouse keeper"Inbound list"and purchase invoices, make the following accounting entries: general taxpayer enterprise borrowing: inventory goods - **commodity borrowing:

Tax Payable - VAT Payable - Input Tax Credit: Bank Deposits or Accounts Payable Small-scale Enterprise Loan: Inventory Goods - **Commodity Credit:

Bank deposits or accounts payable.

Second, it should be issued according to the warehouse keeper after the delivery"Outbound order"and sales invoices, make the following accounting entries:1General taxpayers borrow:

Accounts receivable or bank deposit credit: tax payable - VAT payable - output tax credit: main business income month-end carry-forward cost:

Borrow: Cost of Main Business Credit: Inventory Commodities - **Commodities 2

Small-scale Enterprise Loan: Accounts Receivable or Bank Deposit Credit: Tax Payable - VAT Payable - Output Tax Credit:

Cost of Month-end Carry-over of Sales Income: Borrow: Cost of Main Business Credit:

Inventory Items - ** Commodities.

3. According to the accounting vouchers, the general ledger and the sub-ledger (the quantity account of inventory goods are set up) are registered.

Hope mine is helpful to you, oh thanks.

If there is no production cost, it will directly enter the cost: borrow: inventory goods goods: product sales cost.

Borrow: Inventory Goods Credit: Production Cost.

1.The payment has been paid, the invoice has arrived, and the product has been inspected and received into the warehouse: Debit: Inventory goods Tax payable - VAT payable (input tax) Credit: Bank deposit.

2.If the payment has not been paid, the invoice has arrived, and the product has been inspected and received into the warehouse: Debit:

Inventory Goods Tax Payable - VAT Payable (Input Tax) Credit: Accounts Payable3If the payment has not been paid, the invoice has not arrived, and the product has been inspected and received into the warehouse

Borrow: Inventory Goods Credit: Accounts Payable - Provisional Accounts Payable At the beginning of the next month, the accounting entries are prepared in red letters and reversed.

Accounting entries for the completion of the product and the receipt of the warehouse:

Borrow: Inventory Goods Credit: Production Cost.

Inventory commodity account: 1. Account nature: asset class account.

2. Account purpose: to calculate the actual cost increase, decrease, change and balance of the company's purchased and self-made goods. 3. Account structure:

The debit is increased, and the cost of goods that has been inspected and collected in the treasury is registered; The credit is reduced and the cost of goods issued in stock is registered; The closing balance is on the debit side and represents the cost of the goods in stock. 4. Detailed account: You can carefully set up a detailed account according to the type, specification and facilities of the product.

Production cost account: 1. Account nature: cost account.

2. Account purpose: to calculate the expenses incurred by the enterprise in industrial production, including the production of various smooth products, self-made materials, self-made tools, self-made equipment, etc., and determine the actual cost of products. Production costs mainly include direct material costs, direct labor costs, manufacturing costs, etc.

3. Account structure: debit is increased, and all expenses incurred due to the production of finished products are registered; Credit an increase to register the actual cost of the finished warehousing product; The closing balance is debited and represents the actual production cost of the product that has not yet been completed. 4. Detailed account:

Set up secondary accounts according to basic production and auxiliary production, and then set up sub-accounts according to cost accounting objects.

Accounting entries for product inspection and receipt: 1. The payment has been paid, the invoice has arrived, and the product has been inspected and received from the warehouse: borrowed:

Goods in stock, tax payable - VAT payable (input tax), credit: bank deposits. 2. If the payment has not been paid, the invoice has arrived, and the product has been inspected and received into the warehouse

Debit: Tax payable on goods in stock - VAT payable (input tax), Credit: Accounts payable.

3. If the payment has not been paid, the invoice has not arrived, and the product has been inspected and received into the warehouse

Provisional Accounting: Debit: Inventory Goods; Credit: Accounts Payable - Provisional Accounts Payable, Reverse Reversal of Accounting Entries in Red at the Beginning of the Next Month: Credit: Accounts Payable - Provisional Accounts Payable; Credit: Inventory of goods.

The formula for calculating the inventory amount is as follows:

Inventory amount = (the difference between the purchase and sale price of the goods in stock at the beginning of the period.)

Difference between purchase and sale price of goods purchased in the current period) (Selling price of goods purchased at the beginning of the period + Selling price of goods purchased in this period) * 100%.

The difference between the purchase and sale price of the goods sold in the current period = the sales revenue of the goods in the current period * the difference between the purchase and sales of the goods.

Cost of goods sold in the current period = Revenue from the sale of goods in the current period - The difference between the purchase and sale of goods that should be apportioned for the goods sold in the current period.

Cost of goods in the closing balance = Cost of goods in inventory at the beginning of the period + Cost of goods purchased in the current period - Cost of goods sold in the current period.

The commodity purchase and sales price difference rate of the enterprise is relatively balanced between each period, so the commodity purchase and sales price difference rate of the previous period can also be used to apportion the commodity purchase and sales difference in the current period. At the end of the year, the difference between the purchase and sale of goods should be verified and adjusted.

For enterprises engaged in commercial retail business (such as supermarkets, department stores, etc.), due to the wide variety of commodity types, varieties, specifications, etc., and it is required to mark the price according to the retail price of goods, it is difficult to use other cost calculation and carry-over methods, so this method is widely used.

1.First, as shown in the image below, three tables were created in the workbook, named Inventory (Figure 1), (Figure 2), and Outbound (Figure 3). Please note that the date of the inbound and outbound tables is June 30th.

2. Then put in the warehousing formula, the first formula, that is, cell g3 write = sum(h3:bo3), and then fill it down, the second formula, that is, cell a3 write = inventory! a4。

Then all the way to f3 and then all the way to the bottom. Select all the columns in the table that are marked as billnumbers and format them as text.

3.Write down the formula for the next delivery. In the first formula, write =sum(i3:) on cell h3

bp3) and then fill it up. In the second formula, write the inventory on the =A3 cell. a4。

Then all the way to f3 and then all the way to the bottom.

The third formula is on cell g3 and it is equal to the inventory! Select all the columns in the table that are labeled as output individual numbers and format them as text.

4.Here's the inventory formula. There are four formulas.

The first h4 writes =if(l4>g4,"no","yes"). The second j4 write = storage! g3 third k4 write = output!

h3 4 l4 is equal to i4 + j4-k4.

5.Safety stock in the inventory table refers to the minimum inventory standard for the item. For example, if you consume 40 apples a day, it takes 3 days to buy apples. Opening inventory refers to the inventory of this material at the end of the previous month.

6.The formula is set and see what happens. Enter any materials in the inventory list. Then put 5 into the memory and 1 into the memory.

2.Make the header of the incoming list;

3.Make the header of the sales table;

4.Make the header of the balance sheet;

5.Open the balance table, place the mouse over cell B2, and click FX on the bulletin bar.

6.After clicking, the page will pop up "Insert Function", select "Sumif", and click OK;

7.After confirming, the page will pop up "function parameters", click the up arrow at the end of the first row with the mouse, after clicking, the parameter function will become a separate line, and then click on the purchase table;

Hello, the steps are as follows.

1. The number of product inventory is obtained by summarizing the quantity of warehousing and the quantity of warehousing, so the inventory table should contain "warehousing" and "warehousing" information, and in order to facilitate inquiry, "date" information is also indispensable.

2. Then enter the relevant records, the number of inventory is obtained by the number of inventory on the day (times) plus the number of warehousing on the day minus the number of warehousing, this data does not need to be calculated manually, you can use the formula to get the result directly from the software, and enter the formula in d3: =sum(d2,b3)-c3.

c3), at this time, it should be noted that the absolute reference $ should be added to the starting line of the summing area, which means that the data from the first line to the current row is always summed.

4. If there is a loss in addition to the normal number of outbound goods, you can also add a column of loss, and when summing, the loss can also be counted: =sum(e2,b3)-sum(c3:d3).

5. If it is several products, you can side by side several columns, respectively, to find their respective inventory, because the formula is used relative reference, and the relative position of the reference area is exactly the same, so you can directly copy the formula from the front to paste, it will be automatically changed to the target cell formula: =sum(g3,e4)-f4.

6. In order to facilitate distinction, the border line can be changed between different products, such as separating with double lines.

7. However, if there are more products, it is not very convenient to arrange them horizontally, you can arrange the products vertically, change the date to horizontally, and enter the warehousing data according to the corresponding products.

8. Then use the formula to calculate the total warehousing quantity: =sumif(E$3:CG$3,"Warehousing", e4:cg4), the 3rd line in this formula is given an absolute reference, so that the column header area of row 3 will always be referenced when padding down.

9. The formula of the total quantity of the outbound quantity is similar to the total quantity of the warehouse, except that the "storage" in the formula is changed to the outbound quantity: =sumif(e$3:cg$3,"Outbound shipments",e4:cg4)。

10. After the total amount of warehousing and the total amount of warehousing, the number of inventories can be obtained by subtracting the two numbers, and if there is a reported loss, you can also add another column, and the formula is similar. The stock formula is: =c4-d4.

11. In order to increase the number of dates, the number of previous summaries is always visible, you can freeze the pane, select column e, click View--Freeze Pane, freeze the split pane, you can freeze the front summary part, and when you drag the scroll bar to the right, only the previous date will be hidden. You can also place "inbound" and "outbound" separately and then hyperlink to the specified location.