How to do financial accounting, valuation, accounting, accounting

1. The treatment method for the entry of valuation into the account is as follows:

1) When warehousing:

Borrow: Raw materials (or goods in stock).

Credit: Accounts Payable - Provisional Valuation.

2) At the beginning of next month, the provisional estimate will be reversed to the account

Borrow: Raw materials (or goods in stock) (in red).

Credit: Accounts Payable - Provisional Valuation (in red).

2. The valuation entry means that the goods have been put into storage and recorded in the current month, but the supplier's invoice has not been received in the current month.

Borrow: raw materials, fixed assets, etc.

Credit: accounts payable, bank deposits, etc.

That is, do not do the VAT account, and then write off the above accounting entries, and then do a new one: borrow: raw materials, fixed assets, etc.

Tax payable --- VAT payable.

Credit: accounts payable, bank deposits, etc.

Borrow: Raw materials or inventory goods (tentative valuation).

Credit: Accounts payable.

Wait until you receive the invoice: make the same entry in red before doing it.

Borrow: Raw materials (or goods in stock).

Taxes payable. Credit: Cash or bank deposit or accounts payable (in case of non-payment).

For example: on November 12, the goods were received, and the estimated value was 10,000 yuan, and the loan: 10,000 yuan of materials in transit

Credit: Accounts payable 10000

If the invoice is not received on November 30, the account is reversed in red, or the reverse is made in blue: debit: accounts payable 10,000

Credit: 10,000 for materials in transit

Dec. 1 Re-appraisal. Until the invoice is received, it can be recorded at the original cost as normal.

When an enterprise valuates an asset, it needs to be accounted for based on the valuation results. The method of accounting entries is as follows:

1. First, the book value of fixed assets and the balance of accumulated depreciation are recognized, and on this basis, the change in asset value is calculated according to the valuation results.

2. According to the results of asset valuation, the fixed asset account is debited.

3. Calculate the amount of change in the value of assets according to the valuation results, and amortize it evenly to each accounting period to obtain the amount of depreciation expense for the current period.

4. For the depreciation expense of the current period, it is debited in the accounting entries.

5. At the same time, make corresponding entries in the corresponding credit section. If an asset is impaired, it should be credited to the asset impairment loss account.

The specific content of the accounting entries:

Debit: Fixed asset account (the amount of change in fixed assets calculated based on the valuation results), depreciation expense for the current period.

Credit: Accumulated depreciation account (based on the amount of depreciation accrued) Asset impairment loss account.

If the asset impairment test is carried out, the asset impairment cancellation loss account needs to be debited and the corresponding book value will be reduced in the asset account.

If the valuation result is an asset appreciation, the balance of the asset account will increase, and the account of the credit accounting entry will be related to the valuation result. The accounting date of the entries should be consistent with the valuation date to ensure the accuracy of the entries and the correctness of the relevant financial statements.

In summary, when valuing an asset, it is necessary to integrate the accounting records and valuation results to ensure that the accounting records accurately reflect the changes in the value of the asset.

1) When warehousing:

Borrow: Raw materials (or goods in stock).

Credit: Accounts Payable - Provisional Valuation.

2) At the beginning of next month, the provisional estimate will be reversed to the account

Borrow: Raw materials (or goods in stock) (in red).

Credit: Accounts Payable - Provisional Valuation (in red).

Accounting Standards for Business Enterprises - Accounting Subjects and Main Accounting Treatment" 1901 Property losses and surpluses to be disposed of, this account accounts for the value of various property gains, losses and damages identified by the enterprise in the process of property inventory. Abnormal shortages and losses of materials in transit are also accounted for through this account. If an enterprise has a fixed surplus or fixed assets, it should be recorded as an error in the previous period in the "profit and loss adjustment of previous years" account.

The main accounting treatment of profit and loss adjustments for previous years.

1) If the enterprise adjusts and increases the grinding profit of the previous year or reduces the loss of the previous year, the relevant account shall be debited and the account shall be credited; Adjust the accounting entries that reduce the profit of the previous year or increase the loss of the previous year to make the opposite.

2) The income tax expense increased due to the adjustment of profit and loss in previous years shall be debited to this account and credited to the account of "tax payable - income tax payable"; Negative accounting entries are made for income tax expenses that are reduced due to profit or loss adjustments for prior years.

After the above adjustments, the balance of this section shall be transferred to the account "Profit Distribution - Undistributed Profits". If this account is a credit balance, this account is debited and the "Profit Distribution - Undistributed Profit" account is credited; For example, make the opposite accounting entry for the debit balance.

There should be no balance after this account is carried forward.

The accounting treatment is as follows:

Borrow: Fixed Assets - Housing.

Credit: Prior Year Profit and Loss Adjustment.

Debit: Profit and loss adjustments for prior years.

Credit: Tax Payable - Corporate Income Tax.

Debit: Profit and loss adjustments for prior years.

Credit: Profit Distribution – Undistributed Profits.

Valuation entry is the situation that the goods have been put into storage and recorded in the current month, but the invoice has not been received, and the valuation entry is generally included in the raw materials, accounts payable and other accounts for accounting, how to write the relevant accounting entries?

1. If the invoice does not arrive, the goods are estimated, and the tax issue is generally not considered

Borrow: Raw materials (tentative).

Credit: Accounts Payable - Provisional Accounts Payable.

Provisional accounts payable refers to the arrival, acceptance, warehousing of purchased goods or the acceptance of purchased services.

2. After the buyer receives the invoice in the next month, the amount temporarily estimated and recorded in the account will be reversed with red letters, and then re-registered according to the face value of the invoice.

When the red letter rushes back:

Borrow: raw materials (in red).

Credit: Accounts Payable - Provisional Accounts Payable, etc. (in red).

On re-entry:

Borrow: raw materials.

Tax Payable – VAT payable (input tax).

Credit: Accounts payable, etc.

What are the taxes payable?

The taxes payable are all kinds of taxes that should be paid according to the provisions of the tax law, and are a kind of accounts payable, mainly including value-added tax, urban maintenance and construction tax and other taxes that should be paid. The credit side of the account registers the various taxes that should be paid, the debit side registers the various rolling taxes that have been paid, the credit balance at the end of the period reflects the taxes that have not yet been paid, and the debit balance at the end of the period reflects the taxes that have been overpaid or have not yet been deducted.

What are the raw materials?

Raw materials are asset class accounts, with debit representation increasing and credit representation decreasing.

Raw materials refer to all kinds of raw materials, main materials and purchased semi-finished products that are processed by the enterprise in the production process to change their form or nature and constitute the main entity of the product, as well as auxiliary materials that do not constitute the product entity but help the product to become large and resistant. Raw materials include raw materials and main materials, auxiliary materials, purchased semi-finished products, repair spare parts, packaging materials, fuel, etc.

Valuation Recording Meaning: Branch.

It means that the goods have been put into storage and recorded in the current month, but the invoice of the supplier has not been received in the current month.

How to record valuations:

1. When Minhu is put into storage.

Borrow: Raw materials (or goods in stock).

Credit: Accounts payable, provisional valuation.

2) At the beginning of next month, the provisional estimate will be reversed to the account

Borrow: Raw materials or inventory goods, in red.

Credit: Accounts payable, for the provisional estimate of the bridge price, for the red letter.

should be counted"Management fees"

Borrow: Administrative expenses.

Loan rotation: bank deposits, etc.

Management expenses are a kind of period expenses, which mainly refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. Specifically, the items included are: wages and benefits, depreciation, trade union fees, employee education expenses, business entertainment expenses, real estate tax, vehicle and vessel use tax, and land use tax.

Stamp duty, technology transfer fees, amortization of intangible assets, consulting fees, litigation fees, bad debt losses, company expenses, labor insurance premiums, board dues, etc.

1) When warehousing:

Borrow: Raw materials (or goods in stock).

Credit: Accounts Payable - Provisional Valuation.

2) At the beginning of next month, the provisional estimate will be reversed to the account

Borrow: Raw materials (or goods in stock) (in red).

Credit: Accounts Payable - Provisional Valuation (in red).

The purpose of valuation is to ensure that the raw materials are in line with the actual accounts so that the costs of the inventory that have been requisitioned or sold can be carried forward at the end of the period. In practice, the problem is often more complicated, if the invoice has not arrived for several months, the financial department still makes a provisional estimate and records the above entries.

There is no invoice for incoming materials.

Borrow: raw materials.

Credit: Accounts Payable - Provisional Valuation Recorded.

The next month will be written off first.

Borrow: raw materials - negative.

Credit: Accounts Payable - Negative.

Invoices are recorded according to the invoices.

Borrow: raw materials.

Credit: Accounts Payable - xx units.

The assessment fee shall be included"Management fees"Accounts, Accounting Entries:

Borrow: Management Fee - Assessment Fee.

Credit: Bank deposits.

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

The asset appraisal fee is included in the management fee - consultant fee.

In order to continuously, systematically, and comprehensively account for and supervise the increase or decrease of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and to determine in advance the names of the items for classified accounting and to stipulate their accounting contents. This kind of project that classifies and accounts for the specific content of accounting elements is called an accounting account. [

Ledger accounts are categorized by the accounting element to which they belong:

1. Asset accounts: according to the liquidity of assets, they are divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.

3. Common accounts: The characteristic of common accounts is that they need to define their nature from the direction where their closing balances are located.

4. Owner's equity account: according to the formation and nature of equity, it can be divided into accounts reflecting capital and accounts reflecting retained earnings.

5. Cost accounts: including "production cost", "labor cost", "manufacturing cost" and other subjects.

6. Profit and loss accounts: divided into income accounts and expense accounts. Revenue accounts include "main business income", "other business income", "investment income", "non-operating income" and other accounts.

Expense accounts include "Cost of Main Business", "Other Business Costs", "Business Tax and Surcharge", "Other Business Expenses", "Sales Expenses", "Administrative Expenses", "Financial Expenses", "Income Tax Expenses" and other accounts.

The cost of asset valuation should be included in the "management expenses". The reason is: Management expenses are a kind of period expenses, which mainly refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities.

Generally, it is credited to the expense.

But it also depends on the situation, for example, what is the assessment?

This difference also varies from the subject to which it is recorded.

Of course. Personally, I think it's better to go through the cost.