What entries do agricultural accountants make, and how do accountants make entries when purchasing a

1. Buy chicks.

If the productive biological assets purchased by the enterprise are debited according to the purchase price and relevant taxes and fees, and the input VAT deductible in accordance with the provisions of the tax law, the account of "taxes payable - VAT payable (input tax)" shall also be debited.

Borrow: Productive biological assets.

Tax Payable - VAT Payable.

input tax) credit: bank deposits.

Second, daily feeding.

Before the intended purpose of production and operation is achieved, the expenses are included in the account of productive biological assets - immature productive biological assets

Necessary expenses such as afforestation costs, tending fees, forestry facility fees, improved seed test fees, survey and design fees, and apportionable indirect costs incurred in self-created forest productive biological assets;

Necessary expenses such as feed costs, labor costs and apportionable indirect costs incurred for self-bred production and draft animals; Follow-up expenditures incurred for replanting forest productive biological assets due to productive felling such as selective felling, thinning or tending regeneration;

To achieve the intended purpose of production and operation, the productive biological assets - immature productive biological assets, transferred.

into productive biological assets -

Mature productive biological assets.

To achieve the intended purpose of production and operation, the management and maintenance and feeding expenses incurred in the production of biological assets are followed.

Expenses, debited to the Administrative Expenses account.

1. Feed and labor costs incurred before egg laying:

Borrow: Productive biological assets.

Immature productive biological assets.

Credit: raw materials.

Employee compensation payable.

2. Start laying eggs to achieve business purposes.

Borrow: Productive Biological Assets – Mature Productive Biological Assets.

Credit: Productive Biological Assets – Immature Productive Biological Assets.

Daily feed and labor costs.

Borrow: Administrative expenses.

Credit: Employee Compensation Payable.

Raw materials. 3. The enterprise accrues the depreciation of mature productive biological assets on a monthly basis.

Enterprises (agriculture, forestry, animal husbandry, fishery) shall, in accordance with the nature and use of productive biological assets, and:

Taking into account the provisions of tax laws, the useful life and estimated net residual value of productive biological assets are reasonably determined.

Enterprises (agriculture, forestry, animal husbandry, and fishery) shall be pressed from the month following the month in which the productive biological assets are put into use.

Depreciation accrued monthly; Productive biological assets that have ceased to be used shall be counted from the month following the month in which they are discontinued.

Depreciation. Borrow: Administrative expenses.

Credit: Accumulated depreciation.

**Eggs: Borrow: Bank deposits.

Credit: main business income.

Taxes due. Three, ** hens.

Borrow: Bank deposit.

Accumulated depreciation of productive biological assets.

Non-operating expenses.

Credit: Productive biological assets.

or credit: non-operating income).

The cost of agricultural production is the various expenses incurred in the production process of agricultural enterprises. It mainly includes seeds, feed, fuel, wages of production workers, depreciation of agricultural machinery and implements, and various expenses incurred in managing production and serving production in the products of agriculture, forestry, material, sideline and fishery.

Consumable biological assets refer to biological assets that are held for ** or harvested as agricultural products in the future, including growing field crops, vegetables, timber forests, and livestock for sale.

Productive biological assets refer to biological assets held for the purpose of producing agricultural products, providing labor services or renting, including economic forests, fuel charcoal forests, livestock production and draft animals.

Consumable biological assets and productive biological assets are both asset classes, while agricultural production costs are cost categories. The consumption of consumable biological assets and the use of productive biological assets result in the cost of agricultural production.

For example, when planting cabbage, the purchased cabbage seeds are planted to form agricultural production costs, and the use of horses or cattle before planting is a biological asset, which should be gradually included in the cost of agricultural production with use. And after these cabbages grow and mature, before the first day, the cost of agricultural production is converted into consumable biological assets.

Acquisition of agricultural product entries:

Debit: raw materials or inventory goods, taxes payable - VAT payable - input (taxable items of general taxpayers, otherwise there is no such entry), credit group sail: cash or bank deposits and other accounts.

Sale of agricultural products:

Debit: cash or bank deposit and other accounts, credit: main business income, tax payable - VAT payable - output (taxable items, otherwise, this entry can not be made).

The accounting entries for the purchase of agricultural products can be divided into two situations, which are measured as inventory and measured as current expenses.

First of all, if the purchased agricultural products are calculated as inventories for the net amount, the specific accounting entries are as follows:

Debit: Raw material purchase account (accounts payable or prepaid).

Credit: Inventory account.

This entry indicates that when the agricultural products purchased by the business have not been sold, they should be measured as a kind of inventory. The debit side is the amount spent on the purchase of raw materials, and the credit side is the corresponding inventory account. If accounts payable are used for the purchase of agricultural products, then they should be recorded on the debit side of accounts payable; If a prepayment is used, it should be credited to the prepayment.

Second, if the purchased agricultural products are directly used for production or sales in the current period of purchase, they should be recorded as current expenses. The specific accounting entries are as follows:

Debit: Current Expense Account.

Credit: Expenditure account (cash or bank deposit) for the purchase of raw materials

This entry indicates that when the purchased agricultural products are directly used for production or sale in the current period of purchase, they should be measured as a current expense. The debit side is the current expense account, while the credit side is the amount spent on the purchase of raw materials. If cash or bank deposits are used for the purchase of agricultural products, then the credit of the cash or bank deposit should be recorded; If accounts payable or prepaid accounts are used, then they should be recorded on the corresponding account.

It should be noted that when making accounting entries for the purchase of agricultural products, it is also necessary to consider the verification and deduction of the input tax of agricultural products. According to the Pilot Implementation Measures for the Verification and Deduction of Input VAT on Agricultural Products, the deduction rate of input VAT on agricultural products shall be the applicable tax rate for goods sold. Therefore, it is also necessary to accurately calculate the sales tax rate when keeping the book, and deduct the sales tax rate according to the sales tax rate.

In general, the accounting entries for the purchase of agricultural products need to consider the measurement of inventory and current expenses, as well as the verification and deduction of input tax on agricultural products. At the same time, the luggage type needs to fill in the purchase invoice and record the relevant information according to the specific situation, including the merchant information, date, commodity name and quantity, etc.

The accounting entries for agricultural enterprises are as follows:

1. **Seedlings.

Borrow: Consumable Biological Assets Productive Biological Assets.

Credit: Bank deposits.

2. Receive seedlings.

Borrow: the cost of agricultural production.

Credit: Consumable Biological Assets Productive Biological Assets.

3. Labor costs such as chemical fertilizer, fertilization, and seedlings.

Borrow: the cost of agricultural production.

Credit: cash on hand Compensation payable to employees.

The cost of agricultural production mainly includes seeds, feed, fuel, wages of production workers, depreciation of agricultural machinery and implements, and various expenses incurred in managing production and serving production in the products of agriculture, forestry, animal husbandry, sideline and fishery.

Since agricultural enterprises mainly carry out one industry and operate in a variety of ways, the main products of agriculture, forestry, animal husbandry and sideline fishery should be separately regarded as the object of cost calculation, and the cost of secondary products can be calculated separately and combined.

Summary. 1. Accounting treatment of business with family farms.

1) When the contract signed between the enterprise and the family farm comes into effect.

Borrow: Receivable from the family farm (by the amount of receivable for the year).

Credit: To be transferred to the family farm.

At the time of settlement, according to the principle of first fee and then profit, the labor insurance premium, welfare fee, management fee and other expenses will be settled first, and then the profit will be settled.

Borrow: Payments to be handed over from the family farm (according to the amount of receivables actually paid).

Credit: Other payables, welfare expenses payable, administrative expenses, profit for the year, etc.

Agricultural (plantation) accounting entries.

1. Business accounting treatment with family farms (1) When the contract signed between the enterprise and the family farm takes effect, the following family farm receivables (according to the amount of receivables in the current year) are borrowed: When the family farm is to be transferred to the settlement of the payment, according to the principle of first paying and then benefiting and eliminating blindness, the expenses such as labor insurance premiums, welfare fees, and management fees shall be settled first, and then the profits shall be settled.

Borrow: Payments to be handed over from family farms (according to the amount of receivables actually paid) Credit: other payables, welfare expenses payable early, management expenses, profits for the current year, etc.

2) When advancing funds for family farms, borrow: Receivables from family farms (according to the amount of funds advanced) Credit: cash, bank deposits, etc.

3) Transfer mature productive biological assets to family farms at a price, and borrow when the price is not recovered: Liquidation of fixed assets (according to the book value of mature productive biological assets): Accumulated depreciation of biological assets (according to the accumulated depreciation that has been accrued).

Provision for impairment of mature productive biological assets (according to the amount of impairment provisions accrued) Credit: Productive biological assets (according to the amount of book remainder cracking) At the same time, borrow: Receivable from family farms Bank deposits Cash (according to the amount of the price receivable) Borrow:

Non-operating expenses - net loss from disposal of mature production biological assets: fixed assets disposal loan: non-operating income - net income from disposal of mature productive biological assets.

4) When transferring immature productive biological assets to family farms as a value, borrow: receivables from family farms, bank deposits, cash (according to the amount of price receivable), loans: other business income loans:

Other operating expenses (according to the book value of immature biological assets) Borrow: Provision for impairment of biological construction in progress (according to the impairment provision for immature productive biological assets) Credit: Biological construction in progress (according to the book balance of immature productive biological assets.

5) Transfer consumable biological assets to family farms at a price, and when the price is not recovered, borrow: family farm receivables (according to the amount of price receivable) credit: other business income loans

Other operating expenses (according to the book value of consumable biological assets) borrow: provision for inventory decline (provision for decline in the price of young animals and fattening animals, provision for blind cultivation of other consumable biological assets), provision for decline in the value of consumable forest assets, etc. (according to the provision for decline in the value of consumable biological assets) loan: young animals and fattening animals, agricultural production costs, consumable forest assets, etc. (according to the book balance of consumable biological assets).

How to carry forward the accounting entries and month-end of tax-exempt planting enterprises.

How to carry forward the tax-free planting enterprises at the end of the month.

Borrow: raw materials.

Debit: Tax Payable - VAT Payable (Input Tax).

Credit: Bank deposits.

1. This account accounts for the planned or actual cost of various materials in the inventory of the enterprise, including raw materials and main materials, auxiliary materials, purchased semi-finished products (purchased parts), spare parts for repair (spare parts), packaging materials, fuel, etc.

Receiving raw materials and parts for processing and assembly business with supplied materials, a reference book shall be set up for registration.

2. This subject can be calculated in detail according to the storage location (warehouse) of materials, the category, variety and specification of materials.

Article 8 of the VAT Regulations.

The amount of VAT paid or borne by a taxpayer for the purchase of goods or the receipt of taxable services (hereinafter referred to as the purchase of goods or taxable services) shall be the input VAT.

The input VAT listed in the following family cavity is allowed to be deducted from the output VAT:

1) The VAT amount indicated on the special VAT invoice obtained from the seller.

2) The amount of VAT indicated on the special payment certificate for import VAT obtained from the Customs.

3) For the purchase of agricultural products, in addition to obtaining a special VAT invoice or a special payment certificate for customs import VAT, the input VAT shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice of agricultural products and the deduction rate of 13%. Input VAT calculation formula:

Input VAT = Purchase Price Deduction Rate.

The specific entries are as follows.

Borrow: raw materials.

Tax Payable - VAT Payable (Input Tax).

Credit: Bank deposits.

Analysis: When you buy bamboo, you don't know what your company produces, what the main raw materials are, whether you use raw materials or other low-value fast consumables or other low-value fast consumables or other account accounting, whether it is a general taxpayer or a small-scale taxpayer.

Do this: issue your own agricultural products Douchang Fuyou purchase voucher or farmers go to the tax bureau to issue you a sales issue. Ticket.

If it is a general taxpayer.

Debit: Inventory accounts such as low-value consumables and raw materials.

Tax Payable - VAT Payable - Input Tax.

It is the general taxpayer who has this item, otherwise there is no item, and the amount of gold and empty carried by the acquisition certificate is multiplied by 13%)Credit: cash in hand, bank deposits or other accounts payable.

Borrowing and answering: raw materials.

Tax Payable - VAT Payable (Input Tax) Payable

Credit: Orange Oak Bank Deposits.

The tax rate for agricultural and sideline products is 13%, excluding tax and the amount is 300

Agricultural accounting is a kind of accounting subject that is different from industrial and commercial enterprises, and it is a kind of industry accounting with agricultural enterprises as the main body of accounting.

Accounting entries for agricultural enterprises.

1. When agricultural enterprises purchase seedling seeds, they shall be recorded according to the actual cost

Borrow: Consumable biological assets – seedling costs.

Credit: Bank deposits.

2. When agricultural enterprises purchase pesticides, fertilizers, mulch films and other production materials generated in the production process:

Borrow: raw materials - pesticides, fertilizers, mulch films.

Credit: cash on hand.

After use. Borrow: Agricultural Chaos Production Costs - Direct Materials.

Credit: Raw Materials - Pesticides, Fertilizers, Mulch Films.

3. The expenses incurred by agricultural enterprises in the production process of tillage, fertilization, cultivating, spraying, weeding, and mechanical operations

Borrow: Agricultural Production Costs - Machinery Operation Costs.

Credit: cash on hand.

4. The salary, welfare, bonuses, etc. of personnel in the agricultural production process, and of course, the cost of mechanical operators

Borrow: Employee remuneration payable.

Credit: cash on hand.

Carry forward labor costs:

Borrow: Agricultural Production Costs - Direct Labor Costs.

Credit: Employee Compensation Payable.

5. Carry forward the production cost of this month:

Borrow: consumable production materials.

Credit: Agricultural Production Costs – Direct Material Manual Mechanical Operations.

6. When the agricultural enterprise drafts the year-end key to accompany Zheng Zhuan, it should be settled according to the book value

Borrow: Cost of main business.

Credit: agricultural products.

7. Carry forward the cost of sales of this month at the end of the period:

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

What is a consumable biological asset?

Consumable biological assets refer to biological assets that are owned for the purpose of obtaining income in the future, including growing crops, vegetables, timber forests, and livestock stocked for sale.