Newbie, may I ask about the accounting processing? Newbies ask accounting questions

It looks like you're a small commercial enterprise, so I'll use the 4% tax rate

1. Purchase. Borrow: 300 items in stock

Credit: Bank deposits (accounts payable) 300

2. Sales. Debit: Bank deposits (accounts receivable) 340

Credit: main business income 340

Tax Payable – VAT payable (output tax).

3. Carry-over costs.

Borrow: Cost of main business (300 10) * 9 = 270 Credit: Inventory goods 270

4. Inventory account.

Inbound Outbound inventory.

Quantity Amount Quantity Amount Quantity Amount.

That is, the number of warehousing is 10, and the cost is 300; The number of outbound is 9, and the cost is 270; The number of stocks is 1, and the cost is 30.

1. Purchase (assuming that the unit price is tax-included).

Borrow: 10*300 for goods in stock

Tax Payable - VAT Payable (Input Tax) 10*300 Credit: Bank Deposit (Accounts Payable) 10*300

2. Sales. Debit: Accounts receivable 9*340

Credit: main business income 9*340

Tax payable - VAT payable (output tax) 9*340 At the same time, the cost is carried forward:

Borrow: The cost of main business is 9*300

Credit: 9*300 for goods in stock

For small-scale businesses, the VAT rate is assumed to be 6

1. Purchase and borrow: 3000 inventory goods

Credit: Bank deposits (accounts payable) 3000

2. Sales Borrow: Bank Deposits (Accounts Receivable) 3060 Credit: Main Business Income 3060

Tax Payable – VAT payable (output tax).

3. Carry-over costs.

Borrow: Cost of sales 2700

Credit: 2700 for goods in stock

There is no deduction for small-scale taxpayers.

VAT is calculated directly on sales.

Debit: Accounts receivable or bank deposits 3060 (9*340) Credit: main business income.

VAT is due.

In addition: if your company is a small-scale industrial enterprise, then the tax rate is not if your company is a small-scale commercial enterprise, then it should be accounted for separately according to the different types of consignment. The consignment methods are:

1 Consignment sales deemed to be buyout.

2 Consignment sales with only handling fee.

Thereinto. 1 The consignment entries for deemed buyouts are:

When you receive consignment goods.

Borrow: 3000 consignment goods

Credit: 3000 for consignment goods

At the time of sale Borrow: Cash 3060

Credit: main business income.

VAT is due.

Carry-forward cost Because only 9 pieces were sold, only 9 pieces of cost were carried forward.

Borrow: the cost of main business is 2700 (9 * 300).

Credit: 2700 consignment goods

Borrow: 2700 for consignment goods

Credit: Accounts payable 2700

When you check out to the manufacturer.

Debit: Accounts payable 2700

Credit: Bank deposit 2700

2 The entry of the method of charging the commission is:

When you receive the item.

Borrow: Consignment of goods.

Credit: Consignment of goods payment.

At the time of sale. Borrow: Cash.

Credit: Accounts payable.

VAT is due.

Borrow; Consignment of goods.

Credit: Consignment of goods.

At checkout. Debit: Accounts payable.

Credit: Bank deposit (net of agency handling fee).

Main business income.

Imitate first, and then read books or ask old accountants if you don't understand.

You can try this, operate directly in excel, automatically generate various sub-accounts and reports after entering vouchers, complete functions, small and micro enterprises are very good.

There are three stages of engineering construction projects in the construction industry: preparation period, construction period, and settlement period. How does the construction industry do accounts?

1. Construction costs include direct costs and indirect costs. Direct cost items include: 1) labor costs, 2) material costs, 3) machinery usage costs, and 4) other direct costs.

When the direct cost is incurred, it is directly included in the detailed account of "project construction - contract cost"; When the overhead costs are incurred, they are included in the "construction - overhead", and the allocation at the end of the period is transferred to the "construction - contract costs". 2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form". After the audit of the supervising engineer and the approval of the construction unit, the accountant of the construction enterprise shall prepare the accounting voucher with the approved "project price settlement bill" as the original voucher

The remaining 100 yuan has not been paid by the other party, and it should be counted".Accounts receivable"Subjects. The complete accounting entries are as follows:

Borrow: Bank deposit 9900

Debit: Accounts receivable 100

Credit: main business income 9900

Credit: Tax Payable - VAT Payable (Output Tax) 100

First of all, we need to understand the accounting process. The accounting process starts from making zhi vouchers to preparing the accounting dao

This version of the statement is a process, also known as the accounting right procedure. Specifically, it is to make accounting vouchers according to the original vouchers, then record the detailed accounts according to the accounting vouchers, then summarize, then record the general ledger according to the summary table, and finally report according to the general ledger.

You must have a bottom for these financial things, and if people want to take them, you can do them in duplicate.

It was the other party who went to you to receive the money, and he must have signed it for the boss of your original. Give him a copy, or you can open a receipt for him to sign.

1.classify the original documents; ↓

2.Fill in accounting documents; ↓

3.Register the accounting books

4.Summary of accounting vouchers

5.Register the general ledger

6.Reconciliation checkout

7.Preparation of accounting statements.

Accounting is a kind of economic management work that uses currency as the main unit of measurement to account for and supervise the economic activities of a unit by using special methods.

The so-called accounting is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and reporting.

If you study accounting, Dongao is mainly an easy series of books that are very good, and the questions in the book are really easy to pass the exam, and the courseware and books of Dongao are matching.

If you are a zero-based person, then we recommend China, which is simple and easy to understand.