What is a pooled allocation account and what is a pooled allocation account?

1. Accounts are set up according to accounting subjects, and at the same time, accounts have their own specific purposes and structures. In order to better record economic transactions and understand and grasp the regularity of the accounting indicators provided by accounts, it is necessary to further study the classification of accounts according to their purpose and structure. Under the credit and debit accounting method, accounts can be divided into nine categories, including inventory accounts, ** accounts, settlement accounts, adjustment accounts, collective distribution accounts, cost calculation accounts, intertemporal apportionment accounts, account results accounts, and pending accounts.

Inventory Accounts, ** Accounts, Settlement Accounts, Pending Accounts, and Partial Adjustment Accounts are further classifications of asset accounts; Collective allocation accounts, costing accounts, and intertemporal allocation accounts are further classifications of cost and expense accounts; The Financial Results Account and the Other Partial Adjustment Account are further classifications of the Income Results Account.

2. The collective distribution account is an account used to collect and distribute certain expenses incurred at a certain stage in the process of operation. The amount incurred for the debit registration fee, the allocation amount for the credit registration fee, and there is no balance at the end of the period.

3. Specifically, it is used to account for and supervise the expense accounts that are composed of a variety of cost elements and need to be centralized and then distributed. This kind of account is used to collect the indirect expenses that are not convenient to be directly included in the cost or cannot be directly offset against the income in the process of production and operation. The structure of the collective distribution account is:

the number of expenses incurred by the debit side registration and collection; The credit registers the number of charges transferred out; After the distribution at the end of the period, there is generally no balance. For example, in the "manufacturing expenses" account, the depreciation of fixed assets for production, the wages of workshop management personnel and other expenses incurred by the enterprise on a daily basis cannot be directly included in the cost of each product, so they are first collected in this account, which is not only convenient for supervising the implementation of the manufacturing cost budget of the enterprise, but also convenient for the end of the period to allocate these expenses to the cost of each product according to a certain standard, so as to settle the account.

Upstairs it was very comprehensive.

1. The collective distribution account is an account used to collect and distribute the relevant production expenses incurred at a certain stage in the business process, so as to calculate and supervise the implementation and distribution of the relevant production cost plan. This type of account is set up to make it easier to allocate these expenses.

Specifically, the collective allocation account refers to the cost account that is used to account for and supervise a variety of cost elements, which needs to be centralized and then allocated.

2. The collective distribution account is used to collect the indirect expenses that are not convenient to be directly included in the cost or cannot be directly offset against the income in the process of production and operation.

3. Structure of the collective distribution account:

1) The number of expenses incurred in the registration and collection of debits; The credit registers the number of expenses transferred out of the distribution in Fenxiang Town; With the exception of seasonal businesses, the expenses accumulated on the debit side of such accounts are generally fully allocated in the current period, so there is usually no balance at the end of the period.

2) For example, in the "manufacturing expenses" account, the depreciation of fixed assets for production, the wages of workshop management personnel and other expenses incurred by the enterprise on a daily basis cannot be directly included in the cost of each product, so they are first collected in this account.

Hello classmates, I'm glad to answer for you!

The collective distribution account is an account used to collect and distribute the relevant production expenses incurred at a certain stage in the business process, so as to calculate and supervise the implementation and distribution of the relevant production cost plan. This type of account is set up to make it easier to allocate these expenses.

Specifically, it is used to account for and supervise the cost accounts that are composed of a variety of cost elements and need to be centralized and then allocated.

This kind of account is used to collect the indirect expenses that are not convenient to be directly included in the cost or cannot be directly offset against the income in the process of production and operation.

Hope Gordon Online School.

can help you solve problems, Master of Accounting.

Questions are welcome to be submitted to Gordon Enterprises.

Gordon wishes you a happy life!

Summary. Hello dear! The following answers to your question "Why do I need to set up a collective allocation account and a costing account, and what is the difference between them?"

The pro-parent, the collective distribution account is used to collect the indirect costs that should be borne by each costing object in the production process, and then allocate it to the cost account of each costing object through a certain method. The costing account is used to collect all costs and expenses, including direct expenses and indirect expenses, except for period expenses, for each costing object.

Why should you set up a collection allocation account and a costing account, and what is the difference between them.

Hello dear! The following answers to your question of "why do you want to set up a collective allocation account and a costing account, and what is the difference between them": Qinqin, the collective allocation account is used to collect the indirect expenses that should be borne by each costing object in the production process, and then allocate them to the cost account of each costing object through a certain method.

The costing account is used to collect all costs and expenses, including direct expenses and indirect expenses, except for period expenses, for each costing object.

Extended Supplements; The intimate and collective distribution account is an account used to collect and distribute certain expenses incurred at a certain stage in the process of operation, so as to reflect and evaluate the implementation of the relevant cost plan and the distribution of expenses. The structure of this type of account is characterized by the number of debit registration expenses incurred, the credit registration of the allocation of expenses, and usually no balance at the end of the period.

For example, the "Manufacturing Expenses" account. The costing account is an account used to calculate and supervise all expenses at a certain stage in the business process and directly determine the actual cost of each costing object.

Categorized by purpose and structure, "Manufacturing Expenses" is a collective distribution account, and "Administrative Expenses" is an expense account.

It belongs to the collective distribution account, mainly "manufacturing expenses", and its account structure is: the debit side records the amount of various indirect production expenses in the workshop, and the credit side records the allocation amount recorded in each cost calculation object according to a certain standard at the end of the month, and there is no balance at the end of the month.

The characteristic of the pooled distribution account is that there is no closing balance at the end of the month, since the indirect production costs are fully allocated to the relevant costing objects at the end of the period.

A collective distribution account is an account used to collect and distribute various expenses incurred in a certain aspect of the business process. "Manufacturing costs" fall into this category.

The most important account is the manufacturing expense account.

Please give a good review if it helps.

It is an account used to collect and distribute certain types of expenses incurred by an accounting unit at a certain stage in the production and operation process. The main accounts that fall into this category are: the "manufacturing expenses" account.

Its debit side registers the overhead costs incurred in a certain accounting period that should be included in the cost of the product, and the goods side registers the overheads that are carried forward at the end of the period and allocated to the "cost of production" account, and after the end of the period is carried forward and distributed, the account usually has no balance.

This question should be C.

I remember that I did this question on the exam, the collective distribution account is an account used to collect and distribute a certain type of expenses incurred by the accounting unit at a certain stage in the production and operation process. The main accounts that fall into this category are: the "manufacturing expenses" account.

Its debit side registers the overhead costs incurred in a certain accounting period that should be included in the cost of the product, and then carries forward and allocates to the "cost of production" account at the end of the period, after which the account usually has no balance.