How to pay the freight and handling fees of material A with bank deposit How to make accounting entr

Borrow: Materials in transit (or material procurement) — a materials.

Credit: Bank deposits.

Accounting system for business enterprises.

It is stipulated that the procurement cost of purchased materials shall consist of the following:

The purchase price (excluding VAT).

Freight and miscellaneous charges, including transportation costs, loading and unloading fees, insurance fees, packaging fees, and storage fees.

Reasonable wear and tear in transit.

Offset the selection and finishing costs before warehousing (including the value of the lower limb change in the value of the lower limb that is deducted from the necessary wear and tear deduction of the labor and expenses incurred in the selection).

Taxes on purchased materials and customs duties on imported goods (excluding VAT, foreign exchange differentials and other charges).

Bank deposits are monetary funds deposited by a business with a bank or other financial institution.

According to the business needs, the enterprise opens an account in the bank where it is located, and uses the opened account to make deposits, withdrawals and the settlement of various income and expenditure transfer business.

Correct opening and use of bank accounts is the basis for doing a good job in fund settlement, and only when an enterprise has opened a deposit account in a bank can it settle with other units through the bank and handle the receipt and payment of funds. Enterprises should open and use deposit accounts in banks in accordance with regulations.

According to the standard: freight and handling costs are allocated in the cost of materials, borrowed: raw materials (purchase price + freight + handling costs, etc.).

Debit: Fees payable - VAT payable - input tax.

Credit: Bank deposits.

If the scale of the enterprise is not large, the material freight and handling costs can be flexibly included in the manufacturing costs.

Generally, the cost of raw materials should be included, and in order to simplify the accounting, it can also be included in the management expenses, accounting entries:

Borrow: Raw material 1000

Credit: Bank deposit 1000

If the special VAT invoice is obtained, the tax amount should also be separated, borrow: raw materials Borrow: tax payable - VAT payable (input tax) Credit: bank deposit.

The cost of materials is the cost of acquiring materials. That is, all expenses incurred to obtain materials. The main ways to obtain materials are outsourcing, self-made, and entrusted external processing.

The cost of purchased materials generally includes the purchase price, transportation costs, reasonable wear and tear during transportation, and sorting and selection costs before warehousing.

In order to simplify the accounting, for the travel expenses of procurement personnel, the expenses of special procurement agencies, transportation costs in the city, and the expenses of the first department and warehouse of the enterprise (including the cost of sorting and selecting materials after warehousing) can be listed as enterprise management expenses and are not included in the cost of material procurement.

However, the intra-city freight for bulk materials should be included in the purchase cost. The loss of purchased materials in transit, all losses caused by unexpected disasters and losses that have not yet been ascertained shall be recorded in the account of "property damage to be disposed of", and then disposed of in accordance with the approval authority and procedures.

Borrow: raw materials (or "materials in transit", "material procurement") 10,000

Credit: Bank deposit 10000

The procurement cost of purchased materials includes the purchase price, relevant taxes, transportation costs, handling costs, insurance premiums and other expenses attributable to the cost of inventory purchase.

In addition, when the actual cost accounting of purchased materials is adopted, the purchase is directly inspected into the warehouse, directly recorded in the "raw materials" account, and the unchecked receipts are recorded in the "materials in transit" account. When the material is costed in a planned way, the actual cost of the purchase is calculated through the Material Purchase account.

Finally, if a special VAT invoice is obtained for the freight paid after the VAT reform, the input VAT can be deducted, and the "tax payable - VAT payable (input tax)" will be debited, and the cost of purchased materials will not be included.

Accounting treatment of VAT payable.

1. When paying the VAT realized in the current month (such as issuing a special payment letter to prepay the tax), the "tax payable - VAT payable (tax paid)" is debited and the "bank deposit" is credited.

2. When the VAT of the previous month or the previous month is handed over in the current month, if the tax is declared and the tax arrears of the previous month are paid in the common declaration period, the "tax payable - unpaid VAT" is debited and the "bank deposit" is credited.

3. The debit balance at the end of the period of the "Tax Payable - VAT Payable" account reflects the input tax that has not been deducted, and there is no balance on the credit side.

4. The debit balance at the end of the period of the "Tax Payable - Unpaid VAT" account reflects the overpaid VAT, and the credit balance reflects the unpaid VAT.

Encyclopedia - Accounting Entries.

Encyclopedia - Procurement costs.

Encyclopedia - Accounting Subjects.

Encyclopedia - Business tax to value-added tax.

For: borrowing, prepayment.

Credit: Bank deposits.

Prepaid accounts refer to the payment made in advance by the enterprise in accordance with the provisions of the purchase contract with monetary funds or monetary equivalents. In the day-to-day accounting, the prepaid accounts are recorded according to the actual amount paid, such as the prepaid materials, the purchase price of commodities, and the pre-purchase deposit of agricultural and sideline products that must be issued in advance and recovered later.

Wait. For purchasing companies, prepaid accounts are a current asset.

Prepaid accounts generally include prepaid payment and prepaid purchase deposit. The prepaid accounts of construction enterprises mainly include prepaid project payments, prepaid material payments, etc. Prepaid account refers to a claim arising from the agreement between the buyer and the seller to pay a part of the purchase price to party ** in advance.

Prepaid accounts generally include prepaid payment and prepaid purchase deposit. The prepaid accounts of construction enterprises mainly include prepaid project payments, prepaid material payments, etc. Prepaid accounts are payments made in advance to the supplier's customers and are part of the company's claims.

Prepaid accounts belong to the assets in the accounting elements, and the popular point is the money that is temporarily stored elsewhere, and the money is still personal before the transaction occurs, so it is an asset. Prepaid accounts are in the accounting asset class.

The freight is included in different accounts according to different situations, and the freight of the sale is included in the sales expense.

Debit: Selling Expenses - Freight, Credit: Bank Deposits. The cost of the purchased asset, which can be included in the cost of the asset. If you are purchasing fixed assets.

Freight incurred, debit: fixed assets, credit: bank deposits. Purchasing inventory incurs freight, borrowing: raw materials inventory goods. Credit: Bank deposits.

Bank deposits refer to the monetary funds deposited by businesses in banks and financial institutions. According to the provisions of the national cash management and settlement system, every enterprise must open an account in the bank, called settlement account deposit, which is used to handle deposits, withdrawals and transfer settlements. Bank deposit accounts are divided into basic deposit accounts.

General Deposit Accounts, Temporary Deposit Accounts and Special Deposit Accounts. In accounting, bank deposits belong to the class of assets. The closing balance is on the debit side. In accounting entries, the debit side indicates an increase. Lender liquidation indicates a decrease.

Borrow: raw materials.

Debit: Tax Payable - VAT Payable - Input Tax.

Credit: Bank deposits.

1. In order to account for and reflect the various deposits deposited by enterprises in banks or other financial institutions, the enterprise accounting system stipulates that it should be set up"Bank deposits"The debit side of the account reflects the increase in the company's deposits, the credit side reflects the decrease in the company's deposits, and the balance of the debit side at the end of the period reflects the balance of the company's deposits at the end of the period.

Enterprises should be accounted for and managed in strict accordance with the provisions of the system, and the enterprises should deposit the funds in banks or other financial institutions and debit"Bank deposits"Accounts, credits"Cash"and other related subjects; Debit when withdrawing and disbursing deposits"Cash"and other related accounts, credited"Bank deposits"Subjects.

2、"Bank deposit journal"It should be set up separately according to the opening bank and other financial institutions, the type of deposit, etc., and the cashier shall register one by one according to the receipt and payment vouchers and the order of business development, and the balance shall be settled at the end of each day. "Bank deposit journal"should be used regularly with"Bank statements"Reconcile, at least once a month.

At the end of the month, if there is a difference between the balance of the company's books and the balance of the bank statement, the reasons must be ascertained and dealt with one by one, and it should be prepared on a monthly basis"Bank Balance Reconciliation Statement", the adjustment is consistent.

Issue a transfer check to pay 1,500 yuan for the transportation and miscellaneous expenses of the sale of goods.

If it is a sale of AB products, it should enter the cost of sales, and the entries are: borrow: cost of sales 300 yuan credit: bank deposit 300 yuan.

If it is the purchase of AB products, this fee should be entered into the warehousing cost of raw materials, and the entries are as follows, borrowing: raw materials - 300 yuan for products A and B, and credit: 300 yuan for bank deposits.

Advertising costs refer to the expenses paid by enterprises to stimulate consumers' desire to buy their products or services through various publicity or distribution of gifts, etc., in order to achieve the purpose of **.

Therefore, it should be accounted for in the sales expenses.

If the transportation and miscellaneous expenses of 50,000 yuan are the freight of the sales product disbursement, the accounting entries are as follows.

Borrow: Sales Expenses - Advertising Expenses - Products A and B.

Disbursement of freight. Credit: Bank deposits.

Summary. Generally, the cost of raw materials should be included, and in order to simplify the accounting, it can also be included in the management expenses, accounting entries:

Borrow: Raw material 1000

Credit: Bank deposit 1000

If the special VAT invoice is obtained, the tax amount should also be separated, borrow: raw materials Borrow: tax payable - VAT payable (input tax) Credit: bank deposit.

How to pay the transportation and miscellaneous expenses for the purchase of materials with a bank deposit of 1000 yuan.

Generally, the cost of raw materials should be included, and in order to simplify the accounting, it can also be included in the management expenses, accounting entries: debit: raw materials 1 000 credit:

Bank deposit 1 000 If you obtain a special VAT invoice, you should also separate the tax amount, borrow: raw materials Borrow: tax payable - VAT payable (input tax) credit:

Bank deposits

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