Which account is recorded in the accounting bookkeeping courier fee

The courier expenses incurred by the enterprise management department are recorded as management expenses - courier expenses accounting account.

Administrative expenses refer to the expenses incurred by the administrative department of an enterprise in organizing and managing production and business activities. Including: start-up expenses incurred during the preparation of the enterprise, company expenses, trade union funds, board of directors fees, litigation fees, business entertainment expenses, real estate tax, vehicle and vessel tax, land use tax, stamp duty, technology transfer fees, etc., incurred by the board of directors and administrative departments in the operation and management of the enterprise or should be borne by the enterprise.

Administrative expenses are period expenses and are included in the profit or loss of the current period in the current period.

This subject accounts for the management expenses incurred by small enterprises in organizing and managing the production and operation of enterprises, such as the company's expenses incurred by the administrative department of small enterprises in the operation and management (including employee salaries, repair costs, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.), trade union funds, unemployment insurance premiums, labor insurance premiums, fees for hiring intermediaries, consulting fees (including consultant fees), litigation fees, business entertainment expenses, real estate tax, vehicle use tax, land use tax, stamp duty, and technology transfer fees, compensation for mineral resources, amortization of intangible assets, employee education expenses, research and development expenses, sewage charges, inventory loss or inventory profit (excluding inventory losses that should be included in non-operating expenses), provision for bad debts, provision for inventory decline, etc.

Recorded in operating expenses Express cost Freight A related to production and operation can be recorded in operating expenses.

Borrow: Operating Expenses - Express Fees.

Credit: Cash Bank Deposits.

It is recorded under the secondary account of Administrative Expenses - Postage Expenses, and the secondary subjects can be changed according to the situation of your company. If the division is not detailed, the management fee will be fully released, and if it is divided, it will be divided according to the department.

Administrative expenses, or all operating expenses. It depends on which department it is used in.

Freight is charged to the Accounts Receivable, Selling Expenses, or Material Purchase ledger accounts.

1. What accounting account is included in the freight?

1. Seller:

1) If it is an advance freight, it will be included in the accounts receivable account.

2) If it is borne by the seller, it will be included in the sales expense.

2. Buyer:

1) The freight is included in the cost of the product, and is included in the purchase of materials or materials.

2) And the freight can be deducted 7% input tax.

2. How to account for freight in the accounting account.

1. The freight received by the transportation enterprise shall be included in the main business income.

1) Borrow: bank deposits, accounts receivable.

2) Credit: main business income.

3) Credit: tax payable --- VAT payable (output tax).

2. The freight received by non-transportation enterprises shall be included in other business income.

1) Borrow: bank deposits, accounts receivable.

2) Credit: other business income.

3. The freight paid by the unit, which is related to sales, shall be included in the sales expenses; related to management, it shall be included in management expenses; If it is related to the purchase of raw materials, it shall be included in the cost of raw materials.

1) Borrow: sales expenses--- transportation and miscellaneous expenses.

2) Borrow: management expenses--- transportation and miscellaneous expenses.

3) Borrow: raw materials--- transportation and miscellaneous expenses.

4) Credit: tax payable --- VAT payable (output tax).

5) Credit: bank deposits, other payables, accounts payable.

6) Credit: tax payable --- VAT payable (output tax).

When selling goods, the payment of freight is a sales expense account; When purchasing goods, the payment of freight is an account for goods in stock or raw materials.

1. The freight paid by the unit, which is related to sales, shall be included in the sales expenses; related to management, it shall be included in management expenses; If it is related to the purchase of raw materials, it shall be included in the cost of raw materials.

Borrow: Selling Expenses - Freight.

Borrow: Administrative Expenses - Freight.

Borrow: raw materials - freight.

Debit: Tax payable - VAT payable (input tax) (general taxpayers obtain special tickets).

Credit: bank deposits and other accounts.

2. The freight expenses incurred by the construction enterprise for external construction.

Borrow: engineering construction - freight.

Credit: bank deposits and other accounts.

3. The freight expenses incurred by real estate enterprises in the development of real estate.

Borrow: Development Costs - Freight and Miscellaneous Expenses.

Credit: bank deposits and other accounts.

The freight received by the transportation enterprise shall be included in the main business income account; The freight received by non-transportation enterprises shall be included in the income account of other business air and banking services. Freight refers to the remuneration paid by the shipper, charterer or other interested parties for the transportation services provided by the carrier in sea or land transportation.

There are many classifications of freight: according to the time of payment, there are prepaid freight and collect freight; According to the voyage, there are direct shipping charges, transshipment charges, one-way freight and two-way freight; According to the shipping limit, there is a minimum shipping fee, a maximum shipping fee, and so on.

Accounting method for logistics expenses:

Accrual of logistics costs: The amount of accrual shall be included in the logistics cost account and other accounts payable according to the logistics documents.

2.Pay Logistics Costs: Actual payment of logistics costs, reversal of other accounts payable.

3.Carry-forward profit and loss: If the month-end closing rubber level is high, all the logistics costs will be carried forward to the profit account of the current year.

The accounting treatment of logistics companies has the following situations:

1.When the company pays for shipping when purchasing materials:

Borrow: Operating Expenses - Freight & Miscellaneous Expenses.

Credit: cash on hand.

2.When the company receives the shipping costs:

Borrow: cash in hand, accounts receivable, bank deposits.

Credit: Main operating income.

3.The company accrues various taxes and fees:

Borrow: Business tax and surcharge - business tax, education surcharge, urban construction tax, local education surcharge.

Income Tax Expense - Income Tax.

Administrative Expenses - Stamp Duty.

Credit: Taxes payable.

4.If the chartered beam ruler is included in the management expenses, the entry of the logistics enterprise to pay the charter fee:

Borrow: Cost of main business.

Credit: cash on hand or bank deposits.

Entries for the payment of charter fares by logistics enterprises:

Borrow: Management Expenses - Transportation Expenses.

Credit: cash on hand or bank deposits.

The financial statements are divided into cash flow statement, balance sheet, profit and loss statement, tax payable statement and other tables, and other sub-statements are prepared according to the requirements of the superior department.

This can roughly reflect the company's financial status and operating conditions and cash flow, generally stupid refers to the year-end according to the requirements of the leadership of the preparation of the statement is a balance sheet, cash flow statement, tax payable, profit and loss statement and other sets of statements.

Financial personnel grasp the composition of the financial statement is a preliminary understanding of the financial table filling, the completion of the task of effective distribution, and then improve the accuracy of filling in, carefully review the filling requirements of each table, understand the above filling intent, the use of intelligent software such as excel function settings to set the formula, to achieve automatic calculation of accounting data and verify the accuracy of the initial data, improve work efficiency.

Summary. If the scale of the enterprise is small and the business volume is not large, you can directly register the transaction in the general ledger without setting up a sub-ledger. Actual accounting practices require accountants to register each transaction in the sub-ledger.

The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare account summary tables every 5, 10, 15 days, or a month according to the business volume. If the business is quite large.

It is also possible to make up *.

Dear, hello, I am happy to answer for you, I have inquired about the accounting process of express logistics for you: 1. Classify the original voucher; 2. Fill in accounting vouchers; Book type 3, register the account book 4, summarize the accounting voucher 5, keep the general ledger 6, and reconcile the accounts It is necessary to understand the financial process.

Approximate links: 1. Fill in the accounting vouchers according to the original vouchers or the original voucher summary table. 2. Register the cash journal and the bank deposit journal according to the receipt and payment vouchers.

3. Register the detailed ledger according to the accounting voucher. 4. Summarize and prepare the account summary table according to the accounting voucher 5. Register the general ledger according to the account summary table. 6. At the end of the period, the balance sheet and income statement are prepared according to the general ledger and sub-ledger.

If the scale of the enterprise is small and the business volume is not large, you can directly register the transaction in the general ledger without setting up a sub-ledger. Actual accounting practice requires accountants to register every transaction in Liang Hong's detailed ledger. The amount in the general ledger is directly copied from the amount in the account summary table.

Enterprises can compile a summary table of the catalogue every five days, 10 days, 15 days, or once a month according to the business volume. If the business is quite large. It is also possible to make up *.

Courier charges are part of the administrative expense account.

The specific accounting entries are: borrow: management expenses - office expenses; Credit:

bank deposits; Administrative expenses refer to the expenses incurred by the administrative department of an enterprise in organizing and managing production and business activities. Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred.

Specifically, it includes: company expenses, employee education expenses, business entertainment expenses, taxes, technology transfer expenses, amortization of intangible assets, consulting fees, litigation fees, amortization of start-up costs, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board of directors dues, financial report audit fees, start-up expenses incurred during the preparation period and other management expenses.

The chart of accounts refers to the collection of accounting subjects that classify and account for the specific content of accounting elements in accordance with the content of economic operations and the requirements of economic management. Accounting accounts are divided into general classification accounts and detailed classification accounts according to the level of detail of the information they provide and their reconciliation relationships.

Expenses refer to the expenses incurred due to income, which are divided into four subcategories: direct costs, sales expenses, administrative expenses, and non-operating expenses.

The so-called direct cost is that the expenditure can be directly attributable to a certain operating income, such as the cost of goods sold, the cost of materials, etc. Selling expenses, on the other hand, refer to expenses incurred to achieve the purpose of business, but cannot be directly attributed to a certain business income.