How to do the entry of the collar How to do the bank withdrawal entry?

Before writing a collar strip, we need to understand the writing format of the collar strip, which is generally composed of four parts, namely the title, the main text, the signature and the date, and each part also has its own writing format. First of all, the title, the title format of the collar is relatively simple, there are generally two formats, one is to "collar strip" as the title, the other is to "receive today" as the title, no matter which format is used as the title, you need to write in the center, if you take the collar as the title, the text needs to be written in two blank spaces, if you take the title today, the text needs to be written in the top grid. Then it's time to write the text.

In fact, the text is also very simple, that is, to write the things received, of course, when writing, you should be detailed, such as from **, what are the items received, how many items are received, and sometimes you may need to write the specific purpose of the items. Then there is the signature, that is, the recipient is written, and the position of the signature is generally located at the bottom right of the text. For some of the more important collars also need to be stamped, if the signature is private, it will be stamped with a private seal, if the signature is a unit, it will be stamped with the official seal, if there are both units and individuals need to be stamped with both seals.

Finally, the time of collection, which is generally written under the signature, is best written clearly with the year, month and date.

I think it should be placed in "other receivables - an employee", when his debit, posted in his name, if he takes the ticket to report the account in the future, then you flush off his debit, take as many votes as you want to report the amount of money, so that he thinks that he is in the form of borrowing and spending to take out the money, then he will take the initiative to reimburse the expenses.

Debit: Reserve (or set up an internal employee loan in other receivables).

Credit: Cash.

Answer: Borrow: cash in hand Credit: Bank Deposits-xx Bank.

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.

Monetary funds and receivables.

1 Cash. Reserves.

Setting up a reserve fund.

Debit: Other receivables Provisions.

Credit: cash on hand.

Reimbursement is made up in the predetermined cash.

Borrow: management fees, etc.

Credit: cash on hand.

In the event of a withdrawal or reduction of the reserve.

Borrow: cash on hand.

Credit: Other receivables Provisions.

Cash lengths and shorts.

Cash on hand is greater than book value.

Borrow: cash on hand.

Credit: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

After the cause is identified, the following treatment will be made:

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

Credit: Other payables Cash surplus payable (x units or individuals) Non-operating income Cash surplus (if the cause cannot be ascertained).

Cash on hand is less than book value.

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

Credit: cash on hand.

After the cause is identified, the following treatment will be made:

Debit: Other Receivables Cash Receivable Shortage (xx Individuals).

Other receivables Insurance claims receivable.

Management Costs Cash surplus (if the cause cannot be ascertained).

Credit: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

2 Bank deposits.

The enterprise has conclusive evidence that the money deposited in a bank or other financial institution has been partially or wholly unrecoverable.

Borrow: Non-operating expenses.

Credit: Bank deposits.

3. Funds in other currencies (deposits in other cities).

Open a special purchasing account.

Borrow: Funds in other currencies and deposits in other cities.

Credit: Bank deposits.

Use this special fund to make purchases.

Borrow: material procurement.

Credit: Funds in Other Currencies Deposits in Other Cities.

Abolish the special procurement account.

Borrow: Bank deposit.

Credit: Funds in Other Currencies Deposits in Other Cities.

4 Bad debt losses.

Direct resale method.

In the event of actual damage.

Borrow: Administrative expenses.

Credit: Accounts receivable.

When retracted.

Debit: Accounts receivable.

Credit: Administrative expenses.

Borrow: Bank deposit.

Credit: Accounts receivable.

Allowance method. When a provision for bad debts is withdrawn.

Borrow: Administrative expenses.

Credit: provision for bad debts.

When bad debts occur.

Debit: Provision for bad debts.

Credit: Accounts receivable.

When retracted.

Debit: Accounts receivable.

Credit: provision for bad debts.

Borrow: Bank deposit.

Credit: Accounts receivable.

5 Notes receivable.

Borrow: raw materials 3,200,000

Material cost variance - 200000

Tax payable - VAT - input tax 510,000

Credit: Bank deposit 3,510,000

Borrow: Bank deposit 1360

Accounts receivable 41340

Credit: main business income 35441

Tax Payable – Output Tax 7259

Answer: 1. Debit: prepaid accounts 12,000 Credit: bank deposits 120002, debit: raw materials 15,000 Taxes payable - VAT payable (input tax) 2550 Credit: prepaid accounts 17,550

3. Borrow: prepaid accounts 5550 Credit: bank deposits 55504, debit:

Prepaid Accounts 20000 Credit: Bank Deposits 20000 Loan: Raw Materials 15000 Tax Payable - VAT Payable (Input Tax) 2550 Credit:

Prepaid accounts 17550

Borrow: Bank Deposit 2450 Credit: Prepaid Accounts 2450

Ignore VAT factors: (1) Borrow: short-term borrowing 50,000 credit:

Bank Deposit 50000 (2) Borrow: Fixed Assets 68000 Credit: Paid-in Capital 68000 (3) Borrow:

Bank Deposits 35,000 Credit: Accounts Receivable 35,000 (4) Loan: Raw Materials 12,500 Credit:

Accounts payable 12500 (5) Debit: cash in hand 20000 Credit: bank deposits 20000 (6) Debit:

Accounts payable 30,000 credit: notes payable 30,000

Management department borrows: management expenses --- depreciation expenses.

The sales department uses or appoints selling expenses --- depreciation expenses.

The production department uses or appoints the cost of manufacturing or the cost of production --- depreciation.

Credit: Accumulated depreciation.

Depreciation of new fixed assets in the current month will not be accrued in the current month, and depreciation will be accrued in the next month; The depreciation of fixed assets is reduced in the current month, and it will not be accrued from the next month. Intangible assets are the opposite of fixed assets: intangible assets added in the current month begin to be amortized in the current month; The intangible assets that are reduced in the current month are no longer amortized in the current month.

Hello, accumulated depreciation is a provision account for fixed assets, when making entries for depreciation, the debit side selects the relevant account according to different use departments, and the credit side is recorded with accumulated depreciation, as you said above The correct entry is.

Debit: Administrative Expense - Depreciation Expense 200

Credit: Accumulated Depreciation - Electronic Equipment 200

Accounting entries for depreciation of fixed assetsBorrow: manufacturing expenses (depreciation on the production floor).

Management expenses (depreciation of enterprise management departments and unused fixed assets) and sales expenses (depreciation of special sales departments of enterprises).

Other operating costs (depreciation of fixed assets leased by the enterprise).

R&D expenditure (depreciation is provided with fixed capital when an enterprise develops intangible assets) Construction in progress (depreciation is provided with fixed assets in construction in progress) Credit: Accumulated depreciation will be noted.

If debited: Accumulated depreciation 200

Credit: Fixed assets 200

Debit: 200 for administrative fees

Credit: Accumulated depreciation 200

There is nothing wrong with the logic, and I will give you an explanation of how the accumulated depreciation comes about:

You'll be enlightened.

What is Accumulated Depreciation?

The "Accumulated depreciation" account is an allowance adjustment account for the asset class, and its structure is just the opposite of that of the general asset account, with an increase in credit registration, a decrease in debit registration, and a balance on the credit side.

In the process of use, the value of fixed assets will continue to decrease due to various factors (wear and tear, obsolescence), which is called depreciation. Accumulated depreciation is actually the total amount of the reserve for the renewal of fixed assets. The amount of depreciation accrued for each accounting period should be calculated for that period.

There are many ways to depreciate fixed assets, which are divided into straight-line depreciation method, double declining balance method, and sum of years method.

Accrual of depreciation:

Fixed assets will be worn out during use, and their value will gradually decrease, and this reduction in value is the depreciation of fixed assets. When there is a decrease in the value of a fixed asset, the decrease in value should be calculated (i.e. depreciation) and recorded in the accounts. A decrease in the value of fixed assets also leads to an increase in expenses, so theoretically, the accounting treatment for depreciation should be:

Borrow: management fees, etc.

Credit: Fixed Assets.

However, if this is recorded, the amount of the "fixed assets" account will gradually decrease with the provision of depreciation, and its balance reflects the net value of the fixed assets, the original value of the fixed assets cannot be reflected in the accounts, and the accumulated amount of depreciation is not reflected in the accounts. In order to solve this problem, a "accumulated depreciation" account is set up, and when depreciation reflects the decrease in the value of fixed assets, the "accumulated depreciation" account is used to replace the "fixed assets" account and be credited to the "accumulated depreciation" account. The entries are:

Borrow: management fees, etc.

Credit: Accumulated depreciation.

Therefore, depreciation means a decrease in the value of fixed assets, and after depreciation, the accumulated depreciation increases, and the net value of fixed assets decreases. The crediting of the "Accumulated Depreciation" account is only a formality, and its essence is the crediting of the "Fixed Assets" account. Thus, an increase in accumulated depreciation, i.e., a decrease in the value of a fixed asset, is credited to an asset-class account (the "Accumulated Depreciation" account), and conversely, a decrease in accumulated depreciation is credited to a debit to an asset-class account.

This is essentially the same as the structure of an asset class account.

After you set up the Accumulated Depreciation account, the amount of the Fixed Assets account is not reduced when depreciation is accrued, and the Fixed Assets account always reflects the original value of the fixed assets. At the same time, the credit balance of the Accumulated Depreciation account can reflect the amount of accumulated depreciation of fixed assets. In addition, the net value of fixed assets is obtained by subtracting the credit balance of the "Accumulated depreciation" account from the debit balance of the Fixed Assets account.

So, the accounting entry in the question debits: 200 administrative expenses

Credit: Accumulated depreciation 200

More logical.

Borrow; management expenses and other account credits; Accumulated depreciation.

Debit: 200 for administrative fees

Credit: Accumulated depreciation 200

Do it at the time of processing.

Borrow: Accumulated depreciation.

Credit: Entries for the disposal of fixed assets.

It should be borrowed: 200 for administrative fees

Credit: Accumulated depreciation 200

Because accumulated depreciation is a write-off account of fixed assets, it is the embodiment of the value of fixed assets step by step. When calculating the value of fixed assets, the accumulated depreciation should be reduced. If, as in the first case, there is no need to set up accumulated depreciation accounts.

The basic production workshop is included in the manufacturing expenses; Management expenses are included in the management expenses; The sales expenses used by the sales department are included in the selling expenses and credited to the "accumulated depreciation".

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Neither of these is wrong, depending on the situation, aren't people alive?

Accommodation fees are generally included in the management fee.

Borrow: Administrative Expenses - Travel Expenses.

1. When using fractional amortization to receive low-value consumables, according to the actual cost:

Borrow: Expenses to be amortized.

Credit: Low-value consumables.

2. Amortize the cost in installments according to the durability period of low-value consumables

Borrow: Administrative expenses.

Credit: Expenses to be amortized.

3. When the low-value consumables are scrapped, the difference between the amortized value and the residual material value will be used as the amortization amount of the scrapped low-value consumables

Borrow: material material (residual material value).

Borrow: Administrative expenses (the difference between the amortized value and the residual value).

Credit: Expenses to be amortized (amortized value).

Borrow at the time of purchase: turnover materials - low-value consumables 30,000

Credit: 30,000 for bank deposits and other accounts

Amount of each apportionment = (30,000-1,000) 10 = 2,900 yuan per apportionment.

Borrow: Engineering Construction 2900

Credit: Turnover Materials - Low-Value Consumables 2900

The amortization method refers to the method of amortizing the value of low-value consumables into costs and expenses on a monthly basis according to the length of their useful life or the size of their value. If the amortization period is less than one year, it shall be amortized monthly as an expense to be amortized; If the amortization period exceeds one year, it will be amortized as deferred assets on a monthly basis. Details of its accounting treatment are as follows:

At the time of collection: Expenses to be amortized or to be amortized for a long time **

Low-value consumables**

When the cost variance is adjusted at the end of the month:

Expenses to be amortized or to be amortized **

Material Cost Variance—Low value consumable cost variance**

At the end of each month, when amortized:

Manufacturing Costs **

Management fees, etc. **

Expenses to be amortized or to be amortized **

At the end of life: raw materials or bank deposit **

Manufacturing Costs **

Management fees, etc. **