How to decide on the management system of procurement and material warehousing and inspection of unq

Borrow: raw materials.

Credit: Accounts receivable.

Credit: Tax Payable – VAT Payable (Input Tax).

Withdrawal of purchase means that the goods have been inspected and paid for in the warehouse, and the goods are returned to the supplier after consultation and agreement with the supplier.

In the event of purchase withdrawal business, the business department shall fill in the red-letter purchase form and obtain the certificate from the local competent tax authority, and then send the red-letter purchase form and the certificate to the seller as the legal basis for the seller to issue the red-letter VAT special invoice.

When the unqualified material is returned, it can be reversed in red

Borrow: Raw material - x material (in red).

Tax Payable – VAT payable (input tax) (in red).

Credit: Bank deposits (in red).

Raw Material Account:

1. Account nature: asset account.

2. Account purpose: to calculate the actual cost of materials of the enterprise, including various raw materials and main materials, auxiliary materials, purchased semi-finished products, repair accessories, fuel, etc., excluding packaging, low-value consumables and purchased goods.

3. Account structure: debit is increased, and the actual cost of materials (including purchase price and transportation and miscellaneous expenses) that has been verified and collected in the warehouse is registered; The credit is reduced and the actual cost of the materials issued is registered; The closing balance is on the debit side and represents the actual cost of the materials in stock.

4. Detailed account: set up secondary accounts according to the storage location and category of raw materials, and set up detailed accounts according to the varieties and specifications of materials.

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The buyer returns the goods, and you, as the buyer, return the materials and receive the bank deposit entries as: Debit: Raw materials Negative Tax Payable - VAT Payable (Input) Negative Credit: Bank Deposit At the same time, the other party needs to void the invoice.

It should be purchased. Entry. Return the last non-conforming product. Receive a replacement of qualified products. Detailed product name. Date.

1. If the content of the question is not specific enough to provide a definite answer, the following opinions are given to the questioner for reference;

2. Assuming that the enterprise uses the actual cost method to calculate the cost of materials and does not obtain the corresponding invoice, then the business does not need to be accounted for for the following reasons:

a. If the materials are not checked into the warehouse, the rough storage documents are not filled;

b. The purchased materials have not been paid, and the corresponding annual ticket has not been obtained;

It can be seen that there is no accounting entry to prepare in the previous month, and there is no need for accounting treatment if the materials are returned to the ** merchant this month;

3. The questioner should first check whether the accounting treatment of the procurement business was carried out in the previous month before further determining the financial matters that should be followed up and handled this month;

4. The above is for reference only, the questioner should pay attention to all the economic business transactions involved in the business (whether there is a down payment, violation of the terms of the contract, etc.), and then formulate the next corresponding treatment plan.

If the material is not put into storage and not paid, part of the material will be returned, and the actual material will be recorded in the account