How to write accounting entries, ask for help, ask how to write accounting entries, thank you

Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.

1. A. Sales of goods:

Debit: accounts receivable - Yuanda company 400,000.

Credit: main business income of 400,000 yuan.

b. Freight on behalf of the disbursement.

Debit: Other receivables - advance as far as the company's freight 950

Credit: Bank deposit 950

2. Borrow: bank deposit of 300,000 yuan.

Credit: accounts receivable - Yuanda Company 300,000.

3. Borrow: bank deposit of 60,000 yuan.

Credit: main business income of 60,000 yuan.

4. Borrow: sales expenses 1500

Credit: Bank deposit 1500

5. Borrow: notes receivable - Tongda Company 96000

Credit: main business income 96000

6. Borrow: bank deposit of 50,000 yuan.

Credit: Accounts receivable in advance - 50,000 yuan from Guangming Company.

7. Borrow: Accounts receivable in advance - 50,000 from Guangming Company

Credit: main business income 24000

Cash 26000

8. Borrow: main business cost 461500 (500 + 30) * 650 + (100 + 160) * 450

Credit: 461500 goods in stock

9. Borrow: sales expenses - advertising expenses 5000

Credit: Bank deposit 5000

10. Borrow: main business tax and surcharge 4930

Credit: Tax Payable - Excise Tax Payable 4930

Accounting entries refer to the recording method that represents the assets, liabilities or equity of the source economic business transactions and the corresponding relationships such as income and expenses caused by the changes in these assets, liabilities or equity through accounting accounts in a certain format. Accounting entries usually include the following aspects:

Record Date: Lists the date on which the economic transaction occurred.

Account Settings: Combine the accounts involved in the transaction, including debits and credits, and correspond to the classification settings.

Loan amount: Enter the value of the economic event under the corresponding account, and the line of the stool Yudan represents a detail, each value is a positive number, set to the amount of the amount of the arrears (credit) account destroyed minus the amount of the loan (loan) account, and the two sides are equal to the balance state.

Brief Description: Add the specific information of the transaction, such as the name of the item, the number or payment status, the receipt number, the basic summary, etc.

Here's an example of an accounting entry:

Borrow: Bank deposit account $10,000.

Credit: $10,000 in sales revenue account.

Brief description: Record a transaction of sales of goods from a company, receive 10,000 yuan in cash from a customer from the bank, increase the sales revenue by 10,000 yuan, and increase the balance of the bank deposit account by 10,000 yuan.

There are a few things to keep in mind:

The sum of the credit amounts should be equal to the sum of the debit amounts and therefore must always be balanced with the accounts.

It's important to record the details. Complete accounting entries should also include many other pieces of information about economic business transactions, and the more detailed and precise they are, the more helpful they are in later accounting costs, assessing risks, and correcting errors.

Once done, entries should not be changed or deleted casually, you can adjust the size of the amount in the entry record, but it is generally recommended to check the entry several times to confirm the correctness when recording it.

The accounting entries are as follows:

Question 1: Borrow: cash on hand 4500

Credit: Other receivables - Zhang Limin 4500

Question 2: Borrow: cash on hand 25600

Credit: Bank deposit 25600

Question 3: Borrow 1,000 yuan in advance.

Borrow: Other receivables - Li Daqiang 1000

Credit: Cash on hand 1000

At the time of reimbursement. Borrow: Administrative fee 900

Cash on hand 100

Credit: Other receivables - Li Daqiang 1000

Question 4: Borrow: Administrative expenses - office supplies 400

Credit: Cash on hand 400

Question 5: Borrow: Bank deposit 1200

Credit: Cash on hand 1200

Question 6: Borrow: Employee compensation payable 25600

Credit: Cash on hand 25600

Question 7: Borrow: Loss and excess of property to be disposed of 80

Credit: Cash on hand 80

Reported for approval.

Debit: Other receivables (part of the compensation of the responsible person).

Administrative costs (the cause could not be identified).

Credit: Pending property loss and overflow.

Question 8: Borrow: Funds in other currencies - cashier's check 9500 Credit: cash in hand 9500

Question 9: Borrow: 8000 raw materials

Tax Payable – VAT input tax payable 1360

Credit: Funds in Other Currencies - Cashier's Check 9360

Question 10: Borrow: Bank deposit 19500

Credit: Funds in Other Currencies - Cashier's Check 19500

Question 11: Borrow: sales expenses - advertising expenses 50,000 Credit: bank deposits 50,000

Question 12: Borrow: fixed assets - production line 20,000 Loan: bank deposits 20,000

Question 13: Borrow: Bank deposit 1500000

Credit: Receivable 1,500,000

The accounting entries are as follows:

Question 1: Borrow: cash on hand 4500

Credit: Other receivables - Zhang Limin 4500

Question 2: Borrow: cash on hand 25600

Credit: Bank deposit 25600

Question 3: Borrow 1,000 yuan in advance.

Borrow: Other receivables - Li Daqiang 1000

Credit: Cash on hand 1000

Reimbursement borrowed: Administrative fee 900

Cash on hand 100

Credit: Other receivables - Li Daqiang 1000

Question 4: Borrow: Administrative expenses - office supplies 400

Credit: Cash on hand 400

Question 5: Borrow: Bank deposit 1200

Credit: Cash on hand 1200

Question 6: Borrow: Employee compensation payable 25600

Credit: Cash on hand 25600

Question 7: Borrow: Loss and excess of property to be disposed of 80

Credit: Cash on hand 80

Reported for approval.

Debit: Other receivables (part of the compensation of the responsible person).

Administrative costs (the cause could not be identified).

Credit: Pending property loss and overflow.

Question 8: Borrow: Funds in other currencies - cashier's check 9500

Credit: Cash on hand 9500

Question 9: Borrow: 8000 raw materials

Tax Payable – VAT input tax payable 1360

Credit: Funds in Other Currencies - Cashier's Check 9360

Question 10: Borrow: Bank deposit 19500

Credit: Funds in Other Currencies - Cashier's Check 19500

Question 11: Borrow: sales expenses - advertising expenses 50,000

Credit: Bank deposit 50000

Question 12: Borrow: Fixed assets - production line 20000

Credit: Bank Deposit 20000

Question 13: Borrow: Bank deposit 1500000

Credit: Receivable 1,500,000

I don't know exactly how to write the first one, it feels like borrowed: cash in hand 4500

Credit: Other receivables - Zhang Limin 45002 Loan: cash in hand 25600

Credit: Bank deposit 25600

3 Borrow: 100 cash on hand

Administrative fee 900

Credit: Other receivables - Li Daqiang 1000

4 Borrow: Administrative Expenses - Office Supplies 400 Credit: Cash in hand 4005 Borrow: Bank Deposits 1200

Credit: Cash on hand 1200

6 Borrow: Employee Compensation Payable - Employee Wages 25600 Credit: Cash in Hand 256007 Borrow:

Profit or loss on property to be disposed of - Profit or loss on current assets to be disposed of 80 credit: cash on hand 80

8 Borrow: Other Monetary Funds - Cashier's Check Deposit 9500 Loan: Bank Deposit 95009 Borrow: Raw Materials 8000

Tax Payable - VAT Payable (Input Tax) 1360 Credit: Other Monetary Funds - Cashier's Check Deposit 936010 Borrow: Bank Deposit 19500

Credit: Other Monetary Funds - Cashier's Check Deposit 1950011 Borrow: Sales Expenses - Advertising Expenses 50000 Credit:

Bank Deposit 5000012 I don't know much about the production line, I don't know what account to belong to, I think it should be debited "Fixed Assets - Production Line 20000" and credited "Bank Deposit 20000".

13 Borrow: Bank Deposit 15000000 Credit: Accounts Receivable - Hua Wei 150000000 I know so much, I don't know if it's the same as what you learned?

1.Borrow cash in hand 4500

Credit other receivables 4,500

2.Borrowed cash in hand 25,600

Credit: Bank deposit 25600

3.Borrow: Administrative fee 900

Cash on hand 100

Credit other receivables 1000

4.Borrow 400 for administrative fees

Credit: Cash on hand 400

5.Borrow bank deposit 1200

Credit: Cash on hand 1200

6.Employee compensation payable 25,600

Credit: Cash on hand 25600

7.Loan property to be disposed of 80 overflow

Credit: Cash on hand 80

8.Borrowed funds in other currencies 19500

Cash on hand 19,500

9.Borrow materials to purchase 8000

Taxes payable 1360

Loan of other monetary funds 9360

10.Borrowed bank deposit 19500

Loan to other monetary funds 19500

11.Borrow 50,000 sales fees

Credit: Bank deposit 50000

12.Borrowed 20,000 projects under construction

Credit: Bank Deposit 20000

13.Borrow bank deposit 150000000

Credit accounts receivable 15,000,000

1.Borrow: cash 45000

Credit: Other receivables 45000 4Borrow: Management Expenses 400 7 Borrow:Profit or loss on pending property - loss on current assets.

2.Borrow: Cash 25600 Credit: Cash 400 Profit 80

Credit: Bank Deposit 25600 5Borrow: Bank Deposit 1200 Credit: Cash 80

Credit: cash 1200

6.Borrow: wages payable 25,600

3.Borrow: Administrative expenses 900 Credit: Cash 25600

Cash 100 credit: other receivables 1000

1.Borrow: Bank deposit cash in hand 4500

Credit: Other receivables - Zhang Limin 4500

2.Borrowed cash in hand 25,600

Credit: Bank deposit 25600

3.Borrow: Administrative fee 900

Cash on hand 100

Credit other receivables 1000

4.Borrow 400 for administrative fees

Credit: Cash on hand 400

5.Borrow bank deposit 1200

Credit: Cash on hand 1200

6.Borrow: Employee compensation payable - salary 25600

Credit: Cash on hand 25600

7.Debit: Pending Property Gains and Losses 80

Credit: Cash on hand 80

8.Borrow: Funds in other currencies - cashier's check 9500

Credit: Bank deposit 9500

9.Borrow: raw materials 8000

Tax Payable – VAT input tax payable 1360

Credit: Funds in Other Currencies - Cashier's Check 9360

10.Borrowed bank deposit 19500

Credit: Funds in Other Currencies - Cashier's Check 19500

11.Borrow 50,000 sales fees

Credit: Bank deposit 50000

12.Borrowed 20,000 projects under construction

Credit: Bank Deposit 20000

13 Borrow: bank deposit 15000000

Credit accounts receivable 15,000,000

Hope it helps!

1. Borrow: 1000 in cash

Credit: Bank deposit 1000

2. Borrow: 50,000 bank deposits

Credit: Equity (Paid-up Capital.

3. Borrow: accounts payable.

Credit: Notes payable.

4. Borrow: 20,000 raw materials

Taxes and fees due. VAT is due. Input tax.

Credit: Bank deposit 23400

5. Borrow: operating expenses.

Credit: 4000 for raw materials

Tax Payable - VAT Payable -

Input tax is transferred out.

680 (assumed here.)

VAT rate.

17%)6. Borrow: inventory goods.

Credit: raw materials 6500

Question 6 assumes that production has been completed this month, and if it has not been completed, it is as follows:

Borrow: production cost - product A 6500

Credit: raw materials 6500

:Cash on hand.

d: Bank deposit.

Bank deposits. d: Paid-up capital.

Accounts payable. d: Notes payable.

Operating expenses. d: Raw materials.

Production cost – A.

d: Raw materials.

This is the old system, and the second question of the new system is a little different, and the fourth question is changed to sales expenses.

1. Borrow: cash in hand.

Credit: Bank deposits.

2. Borrow: bank deposit.

Credit: paid-up capital.

3. Debit: accounts payable.

Credit: Notes payable.

4. Borrow: raw materials.

Tax Payable - Increase (Input).

Credit: Bank deposits.

5. Borrow: sales expenses.

Credit: raw materials.

6. Borrow: production cost.

A6500 credit: raw materials.