How to handle a bill of exchange for a non local procurement screw 3500 yuan accounting entries

1. Issue a bank draft for bank deposits

Borrow: Funds in other currencies - bank draft 3500

Credit: Bank deposit 3500

2. Purchasers purchase screws in different places:

Borrow: Material Procurement Raw Materials 3500

Credit: Funds in other currencies - bank draft 3500

3. Other monetary funds refer to various monetary funds other than cash and bank deposits. Including foreign deposits, bank draft deposits, cashier's check deposits, credit card deposits, credit card margin deposits and investment deposits. The accounting content includes:

1) Foreign deposits are the funds remitted to the bank at the place of purchase to open a special procurement account when the enterprise goes to other places for temporary sporadic procurement;

2) Bank draft deposit is the amount deposited into the bank by the enterprise in order to obtain the bank draft in accordance with the regulations;

3) Cashier's check deposit is the amount deposited into the bank by the enterprise in accordance with the regulations for obtaining the cashier's check;

4) Credit card deposit refers to the amount deposited by the enterprise into the bank in accordance with the regulations for obtaining the credit card;

5) L/C margin deposit is the amount deposited by the enterprise into the bank as a special L/C deposit account;

6) Deposited investment funds refer to the monetary funds that have been deposited by the enterprise into the ** company but have not yet been invested.

Hello, accountant Zheng Diantong online school your questions:

Prepare for procurement, and therefore only the process of dealing with commercial bills.

Borrow: Funds in other currencies.

Credit: Bank deposits.

If the screw is the raw material purchased by your company, borrow: raw materials, credit: notes payable-xx, and wait until the bills are paid successfully, and then make a loan: bills payable-xx, credit: bank deposits.

Borrow: material procurement.

Credit: Funds in other currencies.

Hello: can understand your current mood, think about it, when you do finance is not often with the purchasing staff, sales staff to deal with, if you are more careful, you will find that procurement is not as difficult as you imagined, especially procurement, first of all, you understand the best channel of goods, the credibility of being a person and doing things, the resume does not need to be taught by others, you should add some qualifications, no experience is nothing, because people are a process from scratch, first let others have a recognition of you, think you can do it, You also have to have faith in yourself and believe that you can do well.

Purchasing is a good career, easier than sales, because you go to buy other people's goods, and you are also a buyer, so it is best to have relatives and friends to open a business, and it is best to practice on the basis of trust in you, otherwise it will take time to be recognized by others. Hehe...

I don't know if what I said is useful to you, I hope you can realize your ideals as soon as possible.

Procurement is inexperienced, and procurement is slightly lower than the financial requirements. So you don't have to hide your financial experience at all, so many companies will want you.

If you're sure you want to transfer, start as a purchasing assistant. If you have no experience, you can fully express your interest in procurement, and you want to develop in this area, and of course don't mention anything about personal requirements - it is important to accumulate some experience first.

Which expense account are you talking about?

The Procurement Department belongs to the management department and should be included in the management costs.

Expenses for the purchasing department are usually included in the Selling Expenses account.

A coarse Li or generally an accountant or cashier is Yan Wu to supervise procurement, and the accountant and cashier do not directly purchase things, involving internal control.

Some are hard to say. If the company has a small grip and does not have a full-time purchase, you can be accompanied every time you buy something, and it is best to issue an invoice if you have an invoice, and it is best to issue a receipt if you don't have an invoice, so that you can protect yourself.

Procurement is. The cashier is responsible for settlement, responsible for the income and expenditure of funds, and keeping a journal (flow account).

The accountant shall clear the accounts, register the general ledger and sub-ledgers, prepare accounting statements, and calculate the taxes and fees payable.

Hello, I am the answer to serve you this time, and I am very happy to serve you! I've seen your question, I'm working on the answer for you, please be patient and get back to you in five minutes

Hello, I'm glad to be able to help you answer the question. Generally speaking, procurement is to be responsible for the company's daily procurement, that is, to buy things, mainly to the accounting staff to protect. The differences between accountant and cashier are as follows:

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. As long as it is the receipt, payment, custody and accounting of bills, monetary funds and valuable **, they all belong to the scope of the cashier's work. It includes not only the accounting departments of each unit set up cashiers to dismantle the branch and annihilate the structure of various bills, monetary funds, valuable receipt and payment business processing, bills, monetary funds, valuable accounting and other work, but also includes the work of the business departments of various units of monetary funds receipt, payment, custody and other aspects of the work.

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Procurement outsourcing involves the interests of small and medium-sized enterprises, and most small and medium-sized enterprises are reluctant to outsource their procurement business to other third-party procurement agencies. This has added a lot of difficulty to the development of the procurement outsourcing industry. Procurement outsourcing allows companies to focus more on their core business.

Professional things are left to professional people.

Accounting is an economic management activity that takes money as the main unit of measurement and continuously and systematically and comprehensively reflects and supervises the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

Procurement outsourcing involves the interests of small and medium-sized enterprises, and most small and medium-sized enterprises are reluctant to outsource their procurement business to other third-party procurement agencies. This has added a lot of difficulty to the development of the procurement outsourcing industry. Procurement outsourcing allows companies to focus more on their core business.

Professional things are left to professional people.

For small and medium-sized enterprises, procurement outsourcing can reduce procurement costs, reduce personnel input, reduce fixed investment, reduce procurement risks, and improve procurement efficiency. For small and medium-sized enterprises, procurement outsourcing is the best way to reduce costs.

It must be separated, if it is the same person, there is no one to restrain and supervise, it is easy to have a situation of self-theft, because the procurement is spent outside, the accountant settles the accounts, and the cashier gives money. If the three are three people, they will check and balance each other, because if there is a problem in their own link, they will be found out by another person, and they need to be held responsible. Let's do a quiz before studying, click on the test, I am not suitable for studying accounting.

As a principle, the three must be separated.

Speaking of which, it all depends on the actual situation of the company, if you want to act according to the principle, it must be a position and a person.

Cashiers cannot also be used as purchasers. Cashiers and purchasers are incompatible duties.

Incompatible offices are those which, if held by a single person, are likely to both be subject to mistakes and malpractices and to cover up their wrongdoing and malpractices. At the heart of the incompatible separation of duties is "internal control", which requires that each economic business be handled by two or more departments or personnel, so that the work of a single person or department must be consistent with or linked to the work of other people or departments, and be supervised and constrained by them.

The purchase and payment business usually has to go through the four business links of application, order procurement, inspection and receipt, settlement and payment, involving four functional departments: the use department, the first department, the warehousing department and the accounting department. Therefore, in the purchase and payment business, the requisition, ordering, acceptance, settlement and payment duties of commodity inventory are incompatible with each other and must be held by different personnel.

Not necessarily, it depends on the size of the company, generally a small company only needs one accountant is enough, and the other two jobs are also done by the accountant! It's better for big companies to distinguish clearly!

Yes, the departments are different, and the accounting and cashier positions must be made public, otherwise they will not be able to play a supervisory role.

Looking at the actual situation of the company, if you want to do things according to the principles, you must be a person in one position.

Procurement is not clear

However, in terms of the accounting system, the accountant and the cashier must be separated.

Not necessarily

Generally, it is the accountant or cashier who supervises the procurement, and the accountant and the cashier do not directly purchase things, which involves internal control, and some are difficult to say. If the company is small and there is no full-time procurement, you can be accompanied every time you buy something, and it is best to issue an invoice if you have an invoice, and it is best to issue a receipt if you do not have an invoice, so that you can protect yourself.