-
Anonymous users2024-02-07Borrow: Operating expenses 10000
Credit: Bank deposit 10000
Debit: Accounts receivable 64350
Credit: main business income 55000
Tax Payable - VAT Payable (Output Tax) 9350
Debit: Bank deposit 29290
Credit: main business income 25000
Tax Payable - VAT Payable (Output Tax) 4290
Debit: Advance Accounts Receivable 17550
Credit: main business income 15000
Tax Payable - VAT Payable (Output Tax) 2550
Debit: bank deposit 60000
Credit: Accounts receivable 60,000
Borrow: Bank deposit 80000
Credit: Accounts receivable 80,000
Borrow: Bank Deposit 19305
Credit: main business income 16500
Tax Payable - VAT Payable (Output Tax) 2805
Debit: Bank deposit 1350
Credit: Non-operating income 1350
Borrow: Cost of sales 52027
Credit: Inventory Commodities - Product A 28577
bProduct 23450
Borrow: business tax and surcharge 7000
Credit: Tax Payable - Urban Maintenance and Construction Tax Payable 4900 Education Fee Surcharge 2100
-
Anonymous users2024-02-06126 accounting entries, ordinary people can't do it, and the trial balance sheet can't be flattened, unless the teacher does it.
-
Anonymous users2024-02-05In the junior accounting title examination, the multiple-choice question is the least difficult question type, in order to pass the exam, the multiple-choice score must be full, in order to improve the scoring rate of everyone's multiple-choice question, the following deep space network for the "primary accounting practice" out of a few multiple-choice questions, see how many questions you can answer correctly.
Elementary Accounting Practices |Multiple choice questions.
There are 5 questions in total
1.The error that can be found by trial balance is ().
a.Duplicate registration of an economic transaction.
b.Omitting an economic transaction.
c.The borrowing direction of the receivables account should be reversed.
d.The amount of the loan receivable account does not match.
2.Among the following accounting entries, the simple accounting entries are ().
a.One borrow, one goods.
b.One borrow, many loans.
c.Borrow more than one item.
d.Borrow more, borrow more.
3.The basis for the trial balance of the occurrence amount is ().
a.Assets = Liabilities + Owners' Equity.
b.Profit = Income - Expenses.
c.If there is borrowing, there must be goods, and borrowing goods must be frank and pure, etc.
d.Closing balance = opening balance + increase in the current period - decrease in the current period.
4.The closing balance of the three detailed accounts of A, B and C belonging to the accounts receivable account of a company is 3,000 yuan (debit yuan (cargo side) and 300 yuan (debit)).The closing balance of the Accounts Receivable general ledger account is ().
debit) cargo side.
Debit) Merchant) 5The cashier deposited the excess cash of 9,000 yuan in the bank, and its correct accounting entry was ().
a.Debit: Bank deposit 9000
Goods: 9000 cash in hand
b.Borrow: 9000 cash in hand
Goods: bank deposit 9000
c.Borrow: 9000 monetary funds
Credit: Bank deposit 9000
d.Debit: Bank deposit 9000
Goods: 9000 monetary funds
Question answers. 1.Answer: d
Analysis] Trial balance refers to a method to check whether the records are correct by summarizing and comparing the amounts and balances of all accounts according to the accounting rules of the credit and debit accounting method and the identity relationship between assets and equity.
2.Answer: a
Analysis] The test point is the Xiaoxi accounting score under the debit accounting method.
3.Answer: c
Analysis] The trial balance of the occurrence amount refers to the balance between the total debit amount of all accounts in the current period and the total amount of the ** side of all accounts, that is, the total amount of the debit side of all accounts in the current period = the total amount of the ** side of all accounts, and the direct basis of the trial balance of the occurrence amount is that there must be a loan and a loan, and the borrowing must be equal.
4.Answer: a
Analysis] Accounts receivable items should be calculated and filled in according to the balance of the sub-ledger account, and the closing balance should be on the debit side. Therefore, the closing balance is 3000 + 300-2200 = 1100 (yuan) (debit).
5.Answer: a
Analysis] Deposit the excess money in the bank, "bank deposits" plus, "cash in hand" is less, "bank deposits" and "cash in hand" are both asset class accounts, add debits, reduce credits. The amount is 9000, so the bank deposit is debited 9000 and the cash on hand is 9000.
1.Develop intercultural awareness. Specifically, it is necessary to introduce the cultural elements of the people to whom cross-cultural communication is to be carried out, and to establish an awareness of cultural differences. >>>More
Expense accounts include:
Cost class. 5001 Production Costs The production costs incurred by the enterprise in carrying out industrial production. >>>More
Of course, the specific registration conditions for taking the exam are as follows: >>>More
The specifics of the trial balance.
Under the debit bookkeeping method, it includes: >>>More
Basic accounting is a discipline in accounting, a course, accounting practitioners are the qualifications of the accounting industry, and the financial industry needs to obtain the qualification certificate, the nature of the two is not the same, to obtain the accounting qualification certificate and have to learn the accounting foundation and other related courses, after passing the examination, you can apply for the accounting qualification certificate.