Is there a detailed account for the cost of main business?

Some. Detailed accounting is carried out according to the type of main business, which is used to calculate the actual cost incurred by the enterprise due to daily activities such as selling goods, providing labor services or transferring the right to use assets, and debits the account and credits the accounts such as "inventory goods" and "labor costs". At the end of the period, the balance of the cost of main business is transferred to the "Profit of the Year" account, the "Profit of the Year" is debited, the account is credited, and after the carryover, there is no balance of the "Cost of Principal Business" account.

The operating income shall be debited to the accounts of "bank deposits", "accounts receivable" and "notes receivable" according to the actual price received or receivable, and the "main business income" shall be credited according to the realized operating income; According to the VAT amount indicated on the special invoice, the account "Tax Payable - VAT Payable (Output Tax)" is credited.

Under the "cost of main business" account, a sub-ledger should be set up according to the type of main business for detailed accounting. At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, after which there should be no balance in this account.

The cost of main business refers to the direct costs that must be invested in the production and sale of products or services related to the company's main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets. "Cost of Principal Business" is used to calculate the actual costs incurred by an enterprise in connection with its daily activities such as selling goods, providing services, or transferring the right to use assets.

Cost of Principal Operations.

There are active accounts.

The cost of main business is the cost incurred by an enterprise in recurring activities such as selling goods and providing labor services. Enterprises generally recognize the income from their main business such as the sale of goods and the provision of labor services.

or at the end of the month, the cost of goods sold and services provided will be transferred to the cost of main business.

The cost of the main business is calculated in detail according to the type of the main business, and at the end of the period, the balance of the cost of the main business is transferred to the "profit of the year".

There is no balance in this account after the carry-over.

Enterprises should account for the recognition and carry-over of the cost of main business through the "cost of main business" account.

When an enterprise carries forward the cost of its main business, it debits the "Cost of Principal Business" account and credits the "Inventory Goods" and "Labor Cost" accounts. At the end of the period, the balance of the "Cost of Principal Business" account should be transferred to the "Profit of the Year" account, the "Profit of the Year" account should be debited, and the "Cost of Principal Operations" account should be credited.

The detailed account of the main business cost can be set according to the product variety.

It should be set according to the actual situation, generally by variety or batch.

The cost of main business refers to the direct cost that must be invested in the production and sale of products or services related to the company's main business.

The detailed accounts under the main business cost are: sales expenses, manufacturing expenses, management expenses, taxes payable, salaries payable, office expenses, travel expenses, water and electricity expenses, maintenance expenses, business expenses, conference expenses, transportation expenses, etc., which mainly need to be increased according to the actual situation of the enterprise.

The detailed accounts under the cost of principal business are as follows:

1. Confirm the operating income realized in the current period. The realized income from the main business shall be recorded according to the price actually received or receivable. If the operating income realized in the current period is recognized in accordance with the conditions for revenue recognition, the operating income shall be debited to the accounts of "bank deposits", "accounts receivable" and "notes receivable" according to the actual price received or receivable;

2. Installment collection and sales. It refers to a sales method in which the goods have been delivered, but the payment is recovered in installments. Under the installment collection sales method, the enterprise shall recognize the revenue in installments according to the payment date agreed in the contract;

3. Recognition of revenue for consignment goods. The deemed buyout method refers to a sales method in which the entrusting party and the entrusted party sign an agreement, and the entrusting party collects the payment for the consignment goods at the agreed price, and the actual selling price can be set by the entrusted party, and the difference between the actual selling price and the agreed price belongs to the entrusted party.

4. The sale of goods that need to be installed and inspected. It refers to the sales method in which the sold goods need to go through the process of installation and inspection. Under this type of sale, revenue should generally not be recognized by the buyer until delivery has been accepted and installation and inspection has been completed, but revenue may be recognized at the time of dispatch of the goods, or at the time of shipment of the goods, if the installation procedure is relatively simple, or if the inspection is necessary to finalize the contract**;

5. Sales of goods with sales return conditions. means the sales method in which the purchaser has the right to return the goods in accordance with the relevant agreement;

6. Sales of advance payment in installments. It refers to the sales method in which the buyer pays in installments according to the contract before the goods are received, and the seller delivers the goods only when the last payment is received;

7. Order sales. It refers to the sales method that has received all or part of the payment but the inventory is not in stock, and the goods can be delivered to the buyer through manufacturing and other procedures;

8. Real estate sales. It refers to the real estate operator who develops the real estate on its own and sells it in the market;

9. Trade-in sales.

1. The cost of the main business should be set up according to the type of the main business and the detailed accounting should be carried out.

2. The main business income should be set up according to the type of main business income.

Main Business Income Account:

1. Account nature: income account.

2. Account purpose: Accounting for the income generated by the sales of products, including finished products, self-made semi-finished products, and industrial services.

3. Account structure: credit is increased, and the main business income obtained by registration is recorded; The decrease is debited, and the amount of sales returned and the amount transferred to the "profit of the year" account at the end of the period are registered; There is no balance after the end of the period carried forward.

4. Detailed account: Set up a detailed account according to the type of main business income.

Main Business Cost Account:

1. Account nature: expense account.

2. Account purpose: Accounting for the direct costs that must be invested in the production and sale of products or services related to the main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets.

3. Account structure: the debit is increased, and the main business costs incurred in the registration are registered; Credits are recorded as decreased, and the cost of principal operations is registered and carried forward; At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, after which there should be no balance in this account.

4. Detailed account: Set up detailed accounts according to the type of main business and carry out detailed accounting.

The cost of main business is an expense account, which mainly records the costs and expenses closely related to the main business. Note that the cost of non-core business cannot be recorded in this account, but can only be recorded in other business costs or non-operating expense accounts.

Some. Detailed accounting is carried out according to the type of main business, which is used to calculate the actual cost incurred by the enterprise due to daily activities such as selling goods, providing labor services or transferring the right to use assets, and debits the account and credits the accounts such as "inventory goods" and "labor costs". At the end of the period, the balance of the cost of main business is transferred to the "Profit of the Year" account, the "Profit of the Year" is debited, the account is credited, and after the carryover, there is no balance of the "Cost of Principal Business" account.

The operating income shall be debited to the accounts of "bank deposits", "accounts receivable" and "notes receivable" according to the actual price received or receivable, and the "main business income" shall be credited according to the realized operating income; According to the VAT amount indicated on the special invoice, the account "Tax Payable - VAT Payable (Output Tax)" is credited.