The general affairs department sells office supplies of 800 yuan, which is paid in cash. How to make

Borrow: Administrative Expenses - Office Expenses 800

Credit: Cash 800

In addition, the general affairs department is the logistics management organization of schools, educational institutions or medical institutions. Mainly responsible for the management of school engineering, property, maintenance, security, living and other services.

Borrow: Administrative expenses.

Credit: cash on hand.

To pay for office supplies in cash, the premise is to obtain an invoice for office supplies before you can do it, and you can't directly enter the cost without an invoice.

Borrow: management expenses - office expenses 500 yuan.

Credit: cash in hand 500 yuan.

For example: borrow: management expenses - office supplies.

Credit: cash on hand.

Borrow: Selling Expenses - Advertising Expenses.

Credit: cash on hand.

Accounting enterprises should account for the occurrence and carry-over of management 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.

Management expenses are accounted for as period expenses in accounting, and the management expenses incurred by the enterprise are in"Management fees"account accounting, and in"Management fees"Set up a subledger by expense item in the account and perform subledger accounting. End of period"Management fees"The balance of the account is carried forward"Profit for the year"There is no balance after the account.

Borrow: Administrative Expenses - Office Expenses 500

Credit: Cash on hand 500

Borrow: management expenses - office expenses.

Credit: Cash.

Purchase of office supplies, paid in cash, accounting entries.

As follows: borrow: management expenses - office expenses.

Credit: cash on hand or bank deposits.

Cash payment for the purchase of office supplies to obtain a general bill.

Inbound Accounting Entries:

Borrow: Inventory Goods - Office Supplies - Name.

Borrow: cash on hand.

Credit: Other receivables.

A purchaser (advance).

Accounting entries for office supplies approved by all departments:

Borrow: manufacturing costs.

Other expenses - office expenses.

Borrow: Selling expenses - office expenses.

Borrow: management expenses - office expenses.

Credit: Inventory Goods - Office Supplies - Name.

Extended Material: In the Market Economy.

and other market entities.

Comparatively, the company has the following advantages:

The market economy requires equal market players to follow the principle of equivalent exchange; Through fair competition, we will obtain and provide commodities from the market, promote the rational flow of the entire market, and realize the optimization of structural erection and the rational allocation of resources. The requirements of the market economy determine that market entities must have clearly defined property rights, and they must be independent and equal. Due to its unique nature, the legal person system has enabled legal persons to play a major role in the market economy.

As a form of legal person, the characteristics of the company fully meet the requirements of the market economy, which will inevitably mean that the company will become the main body of the market economy. Compared with other market players, the advantages of the company are clearly manifested in:

1. The limited liability of the company's shareholders determines that the shareholders who invest in the company can not only meet the needs of investors to seek benefits, but also limit the risks they bear to a reasonable range and increase their enthusiasm for investment.

2. The company, especially the shares, can be publicly issued and bonds, and widely raise funds in the society, which is convenient for the establishment of large enterprises.

3. The company implements the principle of complete separation of ownership and management rights, and improves the company's management level.

4. The company's unique organizational structure.

The form makes the company's capital and operation tend to maximize the benefits and better realize the purpose of investors.

1. The purchase here should be the office expenses of the administrative department

Borrow: 500 for administrative expenses

Credit: Cash 500

2. If it is the office supplies of the sales department, it should be:

Borrow: sales expenses - office expenses 500

Credit: Cash 500

According to the number of accounts involved in accounting entries, they can be divided into simple entries and compound entries.

Simple entries refer to accounting entries that involve only two accounts, i.e., accounting entries that borrow one and one loan;

A compound entry is an accounting entry that involves two or more accounts, not including two.

Borrow: Administrative Expenses - Business Entertainment Expenses.

Credit: Cash 4650

For example: Debit: Finance Charge.

Credit: Bank deposits.

Borrow: Pipe Leakage Fee - Toll.

Credit: Cash Borrow: Non-Operating Expenses.

Credit: Bank deposits.

Borrow: Operating Expenses - Advertising Expenses.

Credit: Bank deposits.

Borrow: Bank deposit.

Credit: subsidized income.

Debit: Tax Payable - VAT Not Paid.

Credit: Annihilation of rotten bank deposits.

Borrow: manufacturing costs.

1000 yuan for office supplies.

Credit: 1,000 yuan in cash.

For example, office supplies are included in administrative expenses.

Subject: Borrow: 1000 for administrative expenses

Credit: cash in hand 1000

Office Supplies Accounting Entries:

Borrow: management expenses - office expenses.

Credit: cash on hand or bank deposits.

Cash payment for the purchase of office supplies to obtain the accounting entries for the warehousing of general bills:

Borrow: Inventory Goods - Office Supplies - Name.

Borrow: cash on hand.

Credit: Other receivables - a purchaser (advance).

Accounting entries for office supplies approved by all departments:

Borrow: manufacturing expenses - other expenses - office expenses.

Borrow: Selling expenses - office expenses.

Borrow: management expenses - office expenses.

Credit: Inventory Goods - Office Supplies - Name.

Borrow: 500 for administrative expenses

Credit: Cash 500

The purchase here should be the office expenses of the administration. If it is the office supplies of the sales department, it should be borrowed: sales expenses - office expenses 500

Credit: Cash 500

Or: If the company's inventory is set up with a detailed account of low-value consumables, then first borrow: low-value 500 credit: cash 500 and then borrow management fee 500 according to the company's amortization regulations to credit cash 500 (one-time amortization) If there is no final entry.

If the company's inventory is set up with a detailed account of low-value consumables, then first borrow: low-value 500 credit: cash 500, and then according to your company's amortization regulations, borrow 500 management fees and loan 500 cash (one-time amortization), if there is no final entry.

If the management department uses the loan: management expenses--- office expenses 500 loan: cash 500

The sales department borrows: sales expenses--- office expenses 500 credit: cash.

If the workshop is used, then the manufacturing cost.

Borrow: Administrative Expenses - Office Expenses 500

Credit: Cash 500

Borrow; Management fee 500

Borrow; Cash on hand 500

Borrow: Administrative expenses.

Credit: Cash.

Borrow: 500 for office supplies

Credit: Cash 500