What is the purpose of the experiment of financial accounting training?

Need to deal with it, your doubts are correct! That's another problem, or a problem with missing business.

By the way, your participation in such practical training is really harmful.

As far as you are concerned, there are at least some of these questions that have not been explained clearly:

1. What is the original document?

2. Is the original voucher a legal voucher?

3. Has the relevant responsible person and the approver signed it completed?

Practical training should have actual content, but it is not enough to provide an explanation like this.

According to you, the actual work can only be like this:

1. If you do not see the legal vouchers (such as invoices) of tax-exempt agricultural products and transportation and miscellaneous expenses, you shall not be allowed to calculate the input tax deduction, and all of them will be included in the procurement cost;

2. Even if the statutory invoice is obtained, if it is written as "transportation and miscellaneous expenses", the input tax deduction shall not be calculated;

3. If you don't see the acceptance form, let alone say that the relevant responsible person and the approver have signed it, you will pay. The boss said: There is a problem and your salary will be deducted! You only have to cry, complaining that you are not angry!!

However, that's what you've learned, is it still useful to scold a few words to the person who taught you to do this? Therefore, good practical training can increase your practical work ability, and bad training can mislead people's children. Sorrowful!

However, in reality, it is really difficult to ask people who do not know the level of the other party and do not have the knowledge and practical work experience of accounting to choose a training site! I had to go with the crowd and **there were many people**. I have just started a training course, and I am faced with such a situation.

I think the shipping fee can also be deducted, calculated at 7%. Entry: Debit: Inventory Goods 301116 Tax Payable - VAT Payable (Enter) 39084

Credit: Bank Deposit 340200

The payment for the goods should not include tax.

Shipping and miscellaneous charges of 1200 are to be included in the inventory of goods.

Through the practical training of accounting, students can systematically practice the basic procedures and specific methods of enterprise accounting, strengthen students' understanding of the theoretical knowledge of the profession they have learned, their practical ability, and improve the level of basic accounting skills, which is also a test of the professional knowledge they have learned.

The purpose of the training: through the accounting training, so that students can systematically practice the basic procedures and specific methods of enterprise accounting, strengthen the students' understanding of the theoretical knowledge of the professional they have learned, the practical ability of practical operation, and improve the level of basic accounting skills, which is also a test of the professional knowledge learned by students. To enable each student to master the accounting skills and methods of filling in and reviewing the original vouchers and accounting vouchers, and registering the account books, and to be able to personally experience the specific work of accounting positions such as cashiers, material accountants, bookkeepers, etc., so as to have a more systematic and complete understanding of the theories learned, and finally achieve the purpose of combining accounting theory and accounting practice.

Training process: take the actual economic business of the enterprise as the training data, and use the certificates and accounts in the accounting work to carry out systematic operation experiments on each step of accounting, including the establishment of account books and the filling of the balance at the beginning of the month, the review and filling of original vouchers and accounting vouchers, and the registration, reconciliation and settlement of various account books.

The financial accounting training is mainly based on the following principles:1Practical Principles:

Financial accounting training is a practice-based teaching process, which promotes the transformation and application of students' learning knowledge and skills through students' participation in actual business operations, solving practical problems, and simulating real scenarios. 2.Principle of Efficiency:

The practical training of financial accounting is aimed at improving students' comprehensive practical ability and ability to solve practical problems, to achieve the consistency of benefits and purposes, so that students can obtain more practical results and specific experience in practice. 3.Principle of Synthesis:

Financial accounting training is a comprehensive teaching system, which requires the use of accounting, economics and economics, financial management and other disciplines to develop students' multiple skills, such as data analysis, budget planning, risk control, etc. 4.Principles of Modernity:

In the face of the development trend and needs of the financial accounting industry, the comprehensive application of knowledge and skills such as modern technology, modern management and modern experience is adopted to prepare students for the future of modern enterprises. 5.Principles of Student Participation:

In the practical training of financial accounting, Sun Zhiluo needs to emphasize the main position and autonomy of students, so that students can operate and learn by themselves, actively participate in the learning process, understand the application of knowledge, and finally achieve self-improvement and the realization of learning results.

Debit: tax payable - VAT payable - tax paid Credit: bank deposit 2, VAT is a kind of turnover tax levied on the basis of the value-added amount generated by goods (including taxable services) in the process of circulation.

In terms of tax calculation principle, value-added tax is a turnover tax levied on the added value or added value of commodities in multiple links in the production, circulation and labor services.

Hello, you can send the question and copy it, otherwise you can't see it clearly.

Due to the needs of production and operation, Company B obtained a 6-month production turnover loan of 900,000 yuan from the bank on September 1, 2020, with an annual interest rate and loan interest withheld in monthly installments, and the interest was paid at the end of the quarter, and the principal and unpaid interest were repaid at maturity.

Prepare accounting entries related to short-term loan acquisition, interest accrual (payment) and repayment.

Hello, right away.

Borrowed from the bank for a period of 6 months, annual profit of 90,000 yuan, accounting entries Borrow: early consumption bank deposits--- xx bank 90000 loans: short-term borrowings--- xx bank 90000 Extended reading:

Repayment of principal and interest at maturity Borrow: short-term borrowing--- xx bank 90000 Borrow: financial expenses--- interest 1800 Loan:

Bank deposit 91800

Taxes payable - VAT payable - taxes paid Credit: bank deposits 2, VAT is a kind of turnover tax levied on the basis of the value-added amount generated by commodities (including taxable services) in the process of circulation. From the perspective of tax calculation, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation and labor services of commodities or the added value of commodities.

Accounting specific work is done.

When you become an accountant, you need to know what exactly we do, from a month to a year, so that you can know what you do.

a) Daily work.

Accounting is mainly responsible for handling accounts in normal times.

1.Accounting for inventory: including the purchase plan of materials, the formulation of loss quotas; Pricing of inventory goods, carry-over of costs;

2.Management of fixed assets: depreciation is usually provided;

3.Payment of wages: social insurance, employee welfare, education and trade union funds are calculated according to the proportion of wages;

4.Clearing current accounts: including receivables and payables, responsible for the verification and timely settlement of accounts;

5.Cost accounting: do a good job in the basic work of cost, accurately calculate product cost, and prepare cost analysis report;

6.Carry-over profits: Carry forward profit and loss accounts, and distribute profits at the end of the year;

7.Calculate taxes: Reasonable calculation and wild calculation, declare and pay on time;

8.Preparation of reports: Prepare reports in a regular and timely manner, and do a good job of financial analysis.

In addition, there are some scattered work, reconciliation with the bank, cash on hand, expense reimbursement, etc.

Hello dear, wait a long time, I am Senior Chen Chen, I will answer this question for you Dear, the following problems may be encountered in the process of accounting training, and corresponding solutions can be taken: Unbalanced accounts: In the process of making accounts, there may be unbalanced accounts, that is, the debit and credit amounts are not equal.

In this case, the accounts can be reconciled one by one, errors can be found and adjusted, or accounting software can be used to automatically balance. Filling in the accounting documents incorrectly: When filling in the accounting documents, there may be incorrect filling in the accounting documents, such as filling in the wrong account or filling in the wrong amount.

This can be detected and corrected in a timely manner, or adjusted in the next period. Tax issues: In the process of making accounts, you may encounter tax inspection issues, such as changes in tax rates, tax policy adjustments, etc.

At this time, it is necessary to keep abreast of relevant policies and regulations, and make corresponding adjustments and declarations. Lack of ambiguity in the preparation of financial statements: Errors or omissions may occur in the preparation of financial statements.

In this case, it is necessary to carefully check the data and make necessary adjustments and supplements. Accounting system issues: In the process of bookkeeping, accounting system problems may be encountered, such as changes in accounting policies, adjustments to accounting standards, etc.

At this time, it is necessary to keep abreast of relevant policies and regulations, and make corresponding adjustments and declarations. Thank you for your patience. The above is my full reply, if you are satisfied with my service, please give a thumbs up, and I wish you all the best!

Peace and joy! I am Senior Chen Chen, and if necessary, you can consult me.