Help with accounting entries and T shaped accounts

The balance of the general ledger account of an enterprise at the beginning of this month is as follows:

1. The debit of fixed assets is 600,000 yuan.

Bank deposit debit 120

000 yuan. 3. The debit of inventory goods is 800

000 yuan. 4. Accounts payable credit 100

000 yuan. 5. Accumulated depreciation credit 120

000 yuan. 6. Paid-in capital credit 1300

000 yuan. The following economic operations are carried out by the enterprise.

1. Make a bank deposit of 50

000 yuan does not need to install a device.

2. Depreciation of fixed assets of the factory is 60

000 yuan. 3. Accept investors to invest in a piece of equipment, worth 440,000 yuan. 4. Calculate the salary cost, including 120,000 yuan for the factory management personnel and 100 yuan for the sales staff

000 yuan. 5. Issue notes payable 20

000 yuan to offset the previous outstanding loan.

6. The net income from the sale of goods is 800

000 yuan, VAT fee is 136

000 yuan, the money is deposited in the bank, and the cost of the product is 480000 yuan. 7. Carry forward the income realized in this month.

8. Carry forward the expenses incurred in this month.

Requirements: (1) Accounting entries.

2) Register the books of accounts ("T" type accounts).

3) Preparation of trial balance.

1 Borrow: cash on hand.

Credit: Bank deposits.

2. Borrow: prepaid accounts - Dafang Company 65,000

Credit: Bank deposits.

3 Borrow: cash in hand.

Credit: Other payables - Deposit for packaging.

4. Borrow: bank deposit.

Credit: Accounts Receivable--Wuhan Huashan Company.

5. Borrow: Other receivables - Zhao Hai.

Credit: cash on hand.

6. Borrow: Management Expenses - Travel Expenses.

Cash on hand. Credit: Other Receivables - Zhao Hai.

7. If it is to collect rental income from renting out the house to individuals.

Borrow: cash on hand.

Credit: Other business income.

If the product is sold, the sales revenue is charged.

Borrow: cash on hand.

Credit: main business income.

8 Borrow: cash on hand.

Credit: Bank deposits.

9. Borrow: Employee remuneration payable - wages.

Credit: cash on hand.

10. Borrow: Bank deposits.

Credit: cash on hand.

11. Borrow: Bank deposits.

Credit: Finance Expenses - Interest Income.

12 Borrow: Accounts Payable - Utility Bills.

Credit: Bank deposits.

13 Borrow: Management Expenses - Office Expenses.

Credit: cash on hand.

14 borrowed: raw materials.

Tax Payable - VAT Payable (Input Tax) 6800 Credit: Bank Deposits.

15. Borrow: Bank deposits.

Credit: Accounts Receivable - Renyi Company.

16. Borrow: Bank deposits.

Credit: Tax Payable - VAT Payable (Output Tax) 13600 Main Business Income.

It can only be used for entries, not for T-shaped accounts.

1 Borrow: Bank deposit 8000

Credit: Accounts receivable 8000

2. Borrow: Bank deposit 58500

Credit: main business income 50,000

Tax Payable - VAT Payable (Output Tax) 85003 Debit: Accounts Payable 6000

Credit: Bank deposit 6000

4 borrow: raw materials 8500

Tax Payable - VAT Payable (Input Tax) 1445 Credit: Bank Deposits 9945

5. Change the fourth bank deposit to accounts payable.

6 borrow: sales expenses 1000

Credit: Bank deposit 1000

7. Borrow: 40,000 cash in hand

Credit: Bank deposit 40000

8. Borrow: 35,000 employee remuneration payable

Credit: cash in hand 35,000

9 with 210 borrowing: manufacturing cost 3800

Credit: cash on hand 3800

11 borrow: management fee 1000

Credit: cash in hand 1000

12 with 213 borrow: financial expenses 2000

Credit: Accrued interest 2000

14 borrow: manufacturing cost 38,000

Management fee 2400

Credit: Accumulated depreciation 40400

15 borrowed production costs.

Manufacturing costs. Management fees.

credit raw materials. I don't understand the amount.

16. Borrow production costs.

Manufacturing costs. Management fees.

Credit: Employee Compensation Payable.

The amount is clear every time you see it.

The rest of the matters should be summarized and calculated according to the T-shaped account done earlier, and there is no balance at the end of the period of the expense income account, I hope it will help you.

Entries and T-accounts can be converted to each other, but since there are entries, T-words are generally not required. Since you are providing an internal cash journal, some of the items are not displayed in the accounts of the entire department. For example, day B gives C a reserve of 1000

This matter is that the economic transactions between B and C have nothing to do with the accounting entity, so they do not make accounts or do income and expenditure at the same time (equivalent to B returning to the company and lending to C). If the purchase of b, C is a reimbursable expense, then the entry is to borrow: cost expenditure, credit:

Other receivables — provisions. If it is not a reimbursable expense, the internal cash journal should not be recorded, let alone made entries and reflected in the income statement (income statement).

Please take a look at the "Principles of Accounting" and compare the cases in the book according to the actual situation, and write your department's accounts according to the case entries.

Plus well, you can pass.

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. In order to ensure the correctness of the account records, before various economic transactions are recorded in the relevant accounts, accounting entries are generally prepared, and then the relevant accounts are registered according to the accounting entries.

The most basic principle of accounting is that "there must be a loan, and the loan must be balanced", through the "T" shaped account, you can quickly find out which ones are unbalanced, those are not corresponding, and find out the possible mistakes.

A T-type ledger is actually an accounting entry without a summary.

Accounting entry refers to an accounting entry that indicates the direction, account name and amount of the account to be borrowed and credited according to the content of the economic business. It is 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. Keep a record of one or several transactions that are directly related.

A T-shaped account, also known as a T-shaped account, is a simple form of account in which a T-shaped account has left and right sides, which are called "debit" and "credit" respectively. When an amount is credited to its left, it is called "debiting" the account, and crediting it to its right. It is the step of summarizing accounting entries, carrying out trial balance, and completing the summary of account balances, which is the basis for preparing financial statements.

In daily work, prepare accounting entries every day, fill in accounting vouchers, and prepare T-shaped accounts according to vouchers at the end of the month.

Make a voucher first - there are accounting entries and then summarize in the T-shaped account according to the entries The entries can see the borrowing and lending relationships of specific economic transactions The T-shaped account is a summary of all entries in a certain period according to the general ledger account.

For example: the travel expenses of the secretary of the manager of x** in month x are 200 yuan, and the accounting entries are: borrow:

Management expenses 200, credit: cash 200, and the T-word account is the same "management expenses", "cash" and other accounting accounts in the accounting entries of many days and many transactions. I just read a lot of nouns and theories, and my head was big at that time, haha.

Accounting entries are textual narratives, and T-word ledgers are similar to charts.

1.Borrow: Bank deposit 350000

Credit: Paid-up capital 350,000

2.Debit: Fixed assets 200,000

Credit: Bank deposit 200000

3.Borrow: raw materials 170,000

Tax Payable - VAT Payable (Input Tax) 28900

Credit: Accounts payable 198900

4.Borrow: 5000 cash on hand

Credit: Bank deposit 5000

5.Borrow money from a bank.

Borrow: cash on hand 1,170,000

Credit: Long-term borrowings 1,170,000

Pay for the equipment.

Debit: Accounts payable 1,170,000

Credit: cash on hand 1,170,000

6.Debit: Other receivables - Xiao Li 900

Credit: Cash on hand 900

7.Debit: Accounts receivable 150,000

Credit: main business income.

Tax Payable - VAT Payable (Output Tax).

8.Borrow: Administrative fee 7600

Credit: Cash on hand 7600

9.Debit: Selling expenses 20000

Credit: Bank Deposit 20000

10.Debit: Bank deposit 150000

Credit: Accounts receivable 150,000

According to these entries, it is okay to draw a T-word account on paper, and it is not drawn on the computer, hehe, it is okay to correspond.

The accounting entries are as follows: Youth opened the Good Luck Repair Service by investing $9,000 in cash and $2,600 in repair equipment. Borrow:

Manufacturing expenses 2600 credit: cash 26002. Pay the rent of 700 yuan for the month.

Borrow: Administrative Expenses - Rent 700 Loan: Cash 700

3。Credit for the purchase of repair supplies, $600. Borrow: Manufacturing expenses 600 Credit: Cash 600

4。Additional cash for the purchase of repair equipment, $300. Borrow: Manufacturing expenses 300 Credit: Cash 300

5。Paid assistant for salary, $550. Borrow: 550 Employee Salary Payable: 550 Bank Deposits

6。spent on the amount of credit purchase transactions 3 160. Borrow: Bank Deposit 3160 Credit: Cash 3160

7。Withdraw from the enterprise 620 yuan for living expenses, and accept cash after the completion of the repair, 980 yuan borrow: cash 620 credit: other payables - living expenses 620

T-shaped account: Here, because I don't know how to draw a T-shaped account, it is listed in words: manufacturing costs:

Debit 3200 Bank Deposits: Debit 3160 Administrative Expenses: Debit 700 Employee Compensation Payable:

Debit 550 Cash: Credit 6740 Other Payables: Credit 620 Trial Balance:

Total debits of all accounts = Total debits of all accounts credits: 3200 + 3160 + 700 + 550 = 7360 Credit: 6740 + 620 = 7360

1. Borrow: cash in hand 2 000 Credit: Bank deposit 2 0002, Borrow:

Fixed Assets 6 500 Credit: Bank Deposits 6 5003, Loan: Accounts Payable 7 000 Credit:

Bank Deposits 7 0004, Borrow: Intangible Assets 60 000 Credit: Owners' Equity 60 0005, Borrow:

Raw materials 6 000 credit: accounts payable 6 0006, debit: bank deposits 25 000 credit:

Accounts payable 25 0007, borrow: bank deposits 2 000 credit: short-term borrowings 2 0008, borrowed:

Taxes payable 7 000 Credit: Bank deposits 7 0009, Loan: Short-term loans 60 000 Credit:

Bank Deposit 60 000 Do you have a mailbox to send you a mailbox for a T-shaped account?

Question 9, I think.

Borrow: Short-term borrowing 50 000 Financial expenses 10 000 Credit: Bank deposits 60 000 When answering the question, it should correspond to the seventh question, otherwise the short-term borrowing account has a negative balance, isn't it?

According to the nature of the account, the top of the T account is the account name, the left side is the increase side of the account account, the right side is the decrease side, and the closing balance is the same as the increase party, that is, on the same side.

Provision for bad debts at the end of 01 was 220,000*

Debit: Asset impairment loss 1100

Credit: Bad debt provision 1100

In May 02, 15,000 bad debts were recognized

Debit: Bad debt provision 15000

Credit: Accounts receivable 15000

Provision for bad debts at the end of 02 103 000*

Debit: Asset impairment loss 14415

Credit: Bad Debt Provision 14415

In April 03, the write-off bad 20,000 debit: accounts receivable 20,000 were recovered

Credit: Provision for bad debts 20,000

Debit: Bank deposit 20000

Credit: Accounts receivable 20000

Provision for bad debts at the end of 03 (20000+515)-180,000*Loan: Provision for bad debts 19615

Credit: Provision for impairment of assets 19615

As for the T-shaped account, it can be expressed according to the debit and credit.

The watchtower lord adopted.

Shenyang Kingdee Finance will answer for you.