What do the debits, credits, and balances in the purchase, sale, and inventory ledger mean? How do I

In the invoicing ledger, the debit side represents the inbound, the credit side represents the outbound, and the balance represents the remaining inventory.

Fill in the ledger: 1. The enterprise should be set up"Inventory items"Accounts account for the increase and decrease of goods in inventory and their balances. When the goods are inspected and stored in the warehouse, they should be carried out by"Production costs"Subjects are transferred"Inventory items"Subjects; When selling inventory goods externally, the corresponding accounting treatment is carried out according to different sales methods; Inventory commodities such as construction in progress shall be transferred according to their cost.

2. The detailed account of inventory commodities shall be set up according to the type, variety and specification of the inventory commodities of the enterprise. If there are commodities stored in the sales department of the enterprise, commodities sent to the exhibition, and commodities that have been sent out and have not yet gone through the collection procedures, they should be separately set up for accounting. The inventory commodity ledger generally adopts the quantity and amount formula.

3. For commodity retail enterprises that implement the accounting of the selling price amount, the detailed account of the inventory of goods shall be set up according to the person in charge of the physical object. The format is generally three-column, and only the amount of the selling price is not counted.

Since the inventory goods are accounted for according to the selling price, in order to know the actual value of the inventory goods at any time, and at the same time, it is also convenient for the purchase and sale price difference of the goods sold by the person in charge of each physical object at the end of the month, and the method of combining the detailed classification accounts of "inventory goods" and "commodity purchase and sales difference" can also be used to set up the "inventory goods and purchase and sale difference" sub-ledger.

The debit side represents the inbound, the credit side represents the outbound, and the balance represents the remaining inventory. Just fill in the ledger according to these requirements.

The debit side of the sub-ledger is the increase in purchases, the credit side is the decrease in sales, and the balance is inventory.

The debit side fills in the debit amount of the corresponding accounting voucher.

The credit side fills in the corresponding credit amount.

If the opening balance is on the debit side, the balance = the opening balance + the current debit - the current credit, and the balance direction is on the debit side; If the opening balance is on the credit side, the balance = opening balance + current credit - current debit, and the balance direction is on the credit side.

According to the accounting voucher and the attached original voucher summary table, the debit and credit amounts are registered day by day, and the balance is settled. If it is a debit balance, fill in the word "debit" in the "debit or credit" column; If it is a credit balance, fill in the word "credit" in the "debit or credit" column.

When bookkeeping, it must be registered continuously, and it is not allowed to skip lines, separate pages, and it is not allowed to change or tear off account pages at will. Letters and figures must be neat, legible, and accurate. However, in accordance with the provisions of the red-letter reversal voucher reversal error record and the accounting system, the business registered in red-letter can be recorded in red ink.

How to fill in the debit, credit and balance in the three-column detailed account?

1. The debit and credit side are filled in according to the direction and amount of account credit on the accounting voucher. 2. Fill in the balance: if the account is an asset class or a cost class, the balance = the balance of the previous period + debit - credit, if the account is a liability, equity class or income class, the balance = the balance of the previous period + credit - debit.

The debit, credit, and balance in the invoicing ledger are respectively debited, credited, and balanced: debit represents warehousing, credit represents warehousing, and balance represents the remaining deferred stock.

The practice of the purchase, sale and inventory sub-ledger is as follows, which is completed according to the different types of goods, the quantity of purchases, the unit price, the sales quantity and the unit price

1. After purchasing goods, with the list of purchase documents and invoices, the warehouse will be recorded and the quantity will be verified;

2. After the sale of goods, the warehouse will deliver the goods and issue them according to the number of sales orders;

3. At the end of the month: the purchase quantity of the same commodity in the current period - the number of such commodities issued in the current period = the balance of the same commodity at the beginning of the next month.