What should a furniture factory accountant do, and how to do a good job in furniture store accountin

Furniture factories are basically the financial accounting of manufacturing enterprises, and the accounting is mainly divided into: receivables and tax modules; Cost, Payable, Report General Ledger Module; Cashier.

1. The principle of setting up accounts for individual industrial and commercial households: simplified and applicable.

2. Accounting settings generally have the following aspects:

1. Cash receipts and expenditures

That is, the daily main record will be recorded in the cash journal of cash receipts and expenditures, and if the bank account is opened, the same as the cash should be recorded in the bank deposit journal;

Set up accounts: cash, bank deposit.

Level: 5 Requirements: Daily clearing and monthly settlement, regular inventory.

2. Correspondence: It is a creditor's right and debt relationship with you, to put it bluntly, who owes you money, and who you owe money.

Transactions are generally divided into: businessmen, customers, and insiders.

It is necessary to record the details of each ** business, customer and internal personnel.

Set up accounts: accounts receivable - xx customers, accounts payable - xx ** business, other receivables - xx insiders.

Level: 4 Requirements: Timely registration according to the business situation, timely clearing of current payments.

3. Inventory: It is mainly the purchased furniture, which is generally recorded according to each specification and model, and even color.

If there are many varieties, manual recording is more cumbersome, and the varieties can be simplified according to the situation.

Set up an account: Inventory items.

The detailed accounts are set according to the actual situation, such as: inventory goods - sofas, inventory goods - beds, etc., if necessary, they can also be set up such as inventory goods - sofas - xx sofas).

Level: 3 Requirements: Regular registration and month-end inventory according to business conditions.

4. Income, costs, etc.

Revenue: Mainly income from the sale of furniture.

Expenses: Mainly refers to rent, salary, utility bills, taxes, etc.

Set up accounts: sales revenue, selling expenses, sales taxes.

3. Commonly used business.

1. Purchase furniture (sofa).

Borrow: Inventory goods - sofas (quantity, unit price, amount).

Credit: Cash. If payment is not made.

Borrow: Inventory goods - sofas.

Credit: Accounts Payable - xx** Merchant.

2. Sales sofas.

Borrow: Cash. Credit: Sales revenue.

If you don't receive your money.

Debit: Accounts receivable - xx customers.

Credit: Sales revenue.

3. Pay rent, salary, taxes and other expenses.

Borrow: Selling expenses - rent.

Selling expenses - salaries, etc.

Credit: Cash. Debit: Sales tax.

Credit: Cash. 4. Carry-over of cost of sales and accounting of profits.

Month-end sales statistics.

Borrow: Cost of sales = quantity sold Unit price of purchase.

Credit: Inventory of goods (quantity, unit price, amount).

If the business is small, you can also do every sale or on a regular basis.

Profit = Sales Revenue - Cost of Sales - Selling Expenses Sales Tax.

Furniture manufacturing itself is a cherry blossom judgment industry, involving a lot of business, different businesses have different accounting offices, the general process of accounting entries include, 1, the purchase of raw materials, borrowing: raw materials, taxes payable - VAT payable - input tax, credit: bank deposits, etc.

2. When receiving raw materials, make the following entries, borrow: production costs, etc., credit: raw materials.

3. When the product is put into storage, borrow: inventory goods, credit: production cost.

4. When the product is sold, borrow: bank deposit, credit: main business income, tax payable - value-added tax payable - output tax.

Furniture manufacturing itself belongs to an industry, involving a lot of business, different businesses have different accounting treatment, the general process of accounting entries include, 1, the purchase of raw materials, borrowing: raw materials, tax payable - VAT payable - input tax, credit: bank deposits, etc.

2. When receiving the original loss judgment materials, make the following entries, borrow: production costs, etc., and credit: raw materials.

3. When the product is put into storage, borrow: the inventory is empty of this commodity, and the credit: production cost.

4. When the product is sold, borrow: bank deposit, credit: main business income, tax payable - VAT payable - output tax.

If an enterprise has just purchased a batch of office furniture, the accounting treatment can be recorded according to the value of fixed assets, recorded according to the value of fixed assets that have not been reached, or directly included in the current cost accounting.

How is office furniture accounted for?

1. Recorded according to the value of fixed assets:

Borrow: Fixed assets.

Credit: Bank deposits.

2. Recorded according to the value of fixed assets that cannot be reached

Borrow: packaging or low-value consumables.

Credit: Bank deposits.

3. The value is lower than that of the sold wax and is directly included in the current cost accounting

Borrow: Administrative Expenses - Office Expenses.

Credit: Cash Bank Deposits.

Fixed assets are non-monetary assets that are held by the enterprise for the production of products, provision of labor services, leasing or operation and management, and whose value has reached a certain standard and whose value has reached a certain standard.

The general depreciation methods of fixed assets include: life average method and workload method.

Using the average life method, the annual depreciation rate = (1 - estimated net residual value rate) Estimated useful life (years) 100%;

Using the workload method, the depreciation amount per unit of work = the original price of fixed assets x (1 - estimated net residual leakage width rate) The estimated total workload; Monthly depreciation of a fixed asset = monthly workload of the fixed asset * depreciation of unit workload.

How many years is the depreciation period for office furniture?

According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3) 5 years for appliances, tools, furniture, etc. related to production and business activities;

4) 4 years for means of transport other than airplanes, trains, and ships;

e) electronic equipment, for 3 years.

Therefore, the minimum depreciation period for office furniture is 5 years.

First, the daily work of the furniture factory accountant should be to do the purchase, sale and inventory of inventory goods.

Financial statements include income statement, balance sheet.

The cash flow statement, followed by the salary statement, and the time sheet.

Second, the accounting of furniture factories needs to be accrued, depreciation of fixed assets, etc.

Accounting entries refer to the records of an economic business that indicate the accounts and amounts that should be borrowed and credited, referred to as entries. Accounting entries are composed of three elements: the direction of debit and credit, the name of the corresponding account (account) and the amount to be credited. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.

Simple accounting entries refer to accounting entries that only involve the debit side of one account and the credit side of another account, i.e., the accounting entries of one debit and one credit; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts (excluding two), i.e., accounting entries for one loan for multiple loans, one loan for multiple loans, or multiple loans for multiple loans.

Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited. The principle to be followed when making accounting entries is "there must be a loan, and the loan must be equal", you already know it, so I don't need to say the other half of the entry.

Divide all accounting accounts into "fund occupation and expenditure" and "funds** and income", with the former increasing the debit side and decreasing the credit side; The latter decreases the debit side and increases the credit side.

See Guide to the Application of Accounting Standards for Business Enterprises

Regardless of the size of the enterprise, regardless of the level of accounting, the processing of accounting information flow comes from the collection of the following "four books", namely the general ledger, the sub-ledger, the cash journal and the bank deposit journal.

The general ledger is referred to as the general ledger, and the general enterprise only has one general ledger, and the form uses the staple ledger. For the setting of G/L accounts, please refer to the Appendix: Accounting Subjects and Main Accounting Treatment of Accounting Standards for Business Enterprises - Application Guide.

There are a total of 156 first-level accounting subjects in 6 categories in the appendix of the Accounting Standards for Business Enterprises - Application Guide, which is an additional category of "common" accounting subjects compared with the 5 types of accounting subjects in the previous "Accounting System for Business Enterprises", which will not be involved in general enterprises. When establishing accounts, enterprises can refer to the above six types of standard accounts, and set up their own general ledger accounts suitable for their own characteristics without violating the provisions of the accounting standards for business enterprises on the premise of recognition, measurement and reporting.

The sub-ledger is referred to as the sub-ledger, which is an account book that registers the details of a certain type of economic business in separate accounts, and usually sets up accounts according to secondary or detailed accounts. Loose leaf ledgers are generally used in sub-ledgers, and different columns are used according to the nature of different accounts. For example, raw materials use a multi-column ledger (receipt, delivery, and inventory quantity amount); The sub-ledgers of income, expenses and costs are multi-column; Claims and debts are in a three-column format.

The setting of the sub-ledger should serve the operation and management of the enterprise, for example, the two accounts that the general enterprise managers are most concerned about are accounts receivable and inventory, the status of these two types of assets affects the production and sales capacity of the enterprise, and restricts the development of the enterprise. In addition to setting up raw materials, inventory commodities and other detailed accounts, the inventory sub-ledger should also set up the corresponding inventory price decline reserve sub-ledger according to the inventory age, the degree of backlog damage and the market.

No matter what kind of enterprise, there are problems of monetary fund accounting, and the inventory cash journal and the bank deposit journal are mandatory, and the staple book should be used. The inventory cash journal requires daily clearing and monthly settlement, and the balance should be consistent with the cash in hand kept by the cashier, and the extracorporeal circulation of funds should be eliminated, and the occurrence of "small treasury" should be eliminated.

The balance of the bank deposit journal should be consistent with the bank statement, and the bank deposit balance reconciliation statement should be prepared at the beginning of the month. Cash flow is the blood of an enterprise, and it is the financial data that managers pay attention to every day. The financial personnel of the enterprise must update and check the monetary fund accounts in a timely manner every day, so that the managers can make targeted decisions.