Under what circumstances does the debit side have a balance at the end of the period of the main bus

In the following cases:

The main business cost account is registered on the debit side of the main business cost account, so as long as there is a main business cost in the current period, the main business cost account at the end of the period is the debit balance; The closing balance then needs to be carried forward to the current year's profit account, after which there is no balance.

Main Business Cost Account:

1. Account nature: expense account.

2. Account purpose: Accounting for the direct costs that must be invested in the production and sale of products or services related to the main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets.

3. Account structure: the debit is increased, and the main business costs incurred in the registration are registered; Credits are recorded as decreased, and the cost of principal operations is registered and carried forward; At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, after which there should be no balance in this account.

4. Detailed account: Set up detailed accounts according to the type of main business and carry out detailed accounting.

Business cost refers to the professional cost of various services provided by communication enterprises, and is the cost of providing a communication product and service.

In accounting, the difference between the total amount on the left and the total amount on the right side of an account in a specific period is called the balance.

The company sells the product at a loss, and it has to transfer the actual cost, and the situation that the debit side of the main business cost has a balance is estimated to be the case that the income business occurs after the year-end carryover, and the transfer is not made in time.

In any case, there is no balance at the end of the month in the main business cost account. The profit and loss accounts are all carried forward to the profit account of the current year at the end of the month.

In any case, the main business account should not have a balance at the end of the current period, and the account should be carried forward at the end of the period.

There can be no balance at the end of the month on the cost of the main business.

The cost of main business is the cost incurred by an enterprise in recurring activities such as selling goods and providing labor services. Generally, when an enterprise recognizes the income from its main business such as the sale of goods and the provision of services, or at the end of the month, the cost of the goods sold and the services provided is transferred to the cost of the main business. At the end of the period, the balance of the main business cost will be transferred to the "profit of the year" account, and there will be no balance in this account after the carryover.

"Production cost" is not equal to "cost of main business". The purpose and nature of the two accounts are different, and the accounting content and structure of the accounts are also different.

"Production Costs" is a cost account. Calculate the production costs incurred by enterprises in industrial production, including the production of various products (finished products, self-made semi-annihilated products, self-made materials, self-made tools, self-made equipment, etc.). The debit side collects the various expenses incurred in the production of the product, the credit side carries forward the cost of the finished product, and the debit balance at the end of the bucket represents the cost of the product.

According to the provisions of the accounting system for enterprises, the debit balance at the end of the period of the "production cost" account reflects the cost of various products in progress that have not yet been processed by the enterprise. Therefore, according to the requirements of consistency between accounts and facts, if the enterprise has unfinished products at the end of the period, the "production cost" account should have a debit balance at the end of the period, that is, the cost of the product; Otherwise, the closing balance should be zero.

The debit balance of the production cost is the cost of the product at the end of the period.

The control of production costs is an extremely important task in enterprise cost management. The production cost method is a cost calculation method commonly used in countries around the world, when the cost is calculated by the production cost method, only the direct material costs, direct labor costs and manufacturing costs incurred in the production and operation process are included in the product cost, and the management expenses, financial expenses and sales expenses are not included in the product cost.

Production cost: The sum of direct expenses, direct labor and indirect manufacturing expenses incurred by industrial enterprises in the production of a certain type and a certain number of products.

The level of raw material consumption of enterprises, the quality of equipment utilization, the level of labor productivity, and whether the technical level of products are advanced will be reflected through production costs. In other words, the control of production costs can reflect the effect of the production and operation of the enterprise.

The cost of principal business represents an increase on the debit side.

The cost of principal business is an excess account of profit and loss, and there is no balance at the end of the period. This account accounts for the costs that should be carried forward when an enterprise recognizes the main business income such as the sale of goods and the provision of labor services.

The debit side represents an increase in the cost of products sold, which should be transferred to the profit for the year at the end of the period.

The main business is a profit and loss account, and there should be no balance after the carry-over.

If the balance of the main business cost appears on the credit side, it means that there is an error in the accounting processing, and it is necessary to find out the cause of the error before we know how to adjust it.

Under normal circumstances, the main business cost of the accounting office is to borrow: the cost of the main business, and the credit: inventory goods.

Borrow: the profit of the year, the loan is short: the cost of the main business.