The problem of preparing accounting entries, how to prepare accounting entries correctly?

For a topic like this, it's better to draw a T-shaped account so that it's easy to do.

1.In 02, the provision for bad debts should be withdrawn 600,000 * 5% = 30,000

Borrow: management fee 30,000

Credit: Bad debt provision 30,000

2.In 03, the provision for bad debts should be withdrawn 900000*5%=45000, 45000-30000=15000

Borrow: 15000 for administrative expenses

Credit: Bad debt provision 15,000

3.In May 2004, after a bad debt loss of $50,000, the balance of the bad debt provision was a debit of $5,000

Debit: Bad debt provision 50,000

Credit: accounts receivable 50,000

4.In 04, the provision for bad debts should be withdrawn 1200000 * 5% = 60000, 600000 + 5000 = 65000

Borrow: 65,000 for administrative expenses

Credit: Bad debt provision 65,000

5.In 2005, after the bad debts that had been written off were recovered by another 40,000 yuan, the provision for bad debts was 60,000 + 40,000 = 100,000

Debit: accounts receivable 40,000

Credit: Bad debt provision 40,000

Borrow: Bank deposit 40000

Credit: Accounts receivable 40000

6.In 05, the provision for bad debts should be withdrawn 900000*5%=45000, 100000-45000=55000

Debit: Bad debt provision 55,000

Credit: 55,000 for administrative expenses

The second course. 1.The expiration date is September 29 (the head is not counted, and the end is not counted).

2.Receipt of the ticket.

Debit: notes receivable 117,000

Credit: main business income 100,000

Flash tax payable - VAT payable (output tax) 17000

Refund at maturity, maturity value = 117000 * (1+

Borrow: Bank deposit 118053

Credit: notes receivable 117,000

Finance expenses 1053

The fourth question upstairs is incorrect.

Please pay attention to screening.

1.Borrow: Bank Deposit - HKD Account.

Credit: paid-up capital.

2.Borrow: Bank deposit.

Credit: Paid-in capital 300,000

Capital reserve 100,000

3.Borrow: Capital Reserve - Capital Premium 60,000

Other capital reserves are 40,000

Credit: paid-up capital.

4.Borrow: Income tax expense.

Credit: Tax payable - Income tax payable 200,000

Borrow: Profit distribution - withdrawal of statutory surplus reserve 60,000

Withdraw any surplus reserve of 72,000

Credit: Surplus Reserve - Statutory Surplus Reserve.

Arbitrary surplus reserve.

5.Borrow. Surplus Reserve - Statutory Surplus Reserve.

Borrow. Paid-up capital.

6.Borrow. Surplus Reserve - Any surplus reserve.

Borrow. Dividends payable – cash dividends payable.

Operating profit = operating income - operating costs - operating taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment loss + fair value change gain or loss + investment income. Total profit: total profit = operating profit + non-operating income - non-operating expenses income tax payable:

Income tax payable = total profit * 25% Accounting Entry: Debit: Income Tax Expense Credit:

Taxes payable - income tax payable In the process of economic growth, factors such as consumption and investment have the most direct impact on economic growth. Individual income tax directly affects consumer demand and indirectly affects investment demand. The level of after-tax disposable income of enterprise income tax directly affects the level of after-tax disposable income of enterprises, affects the return on investment of enterprises, and then affects the investment of investors.

In short, corporate income tax has a direct impact on economic growth, and its function of promoting economic growth is realized by two functions: reducing the income tax rate; The microeconomic impact of the application of different specific policies of enterprises, such as depreciation, inventory, investment credits, etc. Accounting vouchers require complete elements and strict audit and preparation procedures, while accounting entries only indicate the accounts and amounts that should be debited and credited in the accounting vouchers, which is the most simplified form of accounting vouchers.

Accounting entries usually appear in books only for the convenience of explanation, and accounting entries rarely appear in accounting practice. When a beginner prepares an accounting entry, he can proceed with the following steps: First:

The accounts involved, and the analysis of which accounts involved in economic operations have changed; second, the nature of the accounts, the nature of the accounts involved in the analysis, i.e. what accounting elements they belong to, whether they are on the left or right side of the accounting equation; Third, the increase and decrease of changes, analysis to determine whether these accounts have increased or decreased, and what is the amount of increase and reduction; Operating profit:

Operating profit = operating income - operating costs - operating taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment loss + fair value change gain or loss + investment income. Total profit: total profit = operating profit + non-operating income - non-operating expenses income tax payable:

Income tax payable = total profit * 25%.

Accounting Entry: Debit: Income Tax Expense.

Credit: Tax payable - income tax expense payable Fourth: bookkeeping direction, according to the nature of the account and its increase or decrease, determine the debit or credit to the account respectively; Fifth: Prepare complete accounting entries according to the format requirements of accounting entries.

1) Receipt of investmentBorrow: Bank deposit 500000

Credit: Paid-up capital 500,000

2) Purchase of production linesBorrow: 200,000 projects under construction

Tax payable (in) 26000

Credit: Bank deposit 226000

Borrow: 5000 for construction in progress

Credit: Bank deposit 5000

Borrow: 20,000 projects under construction

Credit: Bank Deposit 20000

3) Procurement of materialsBorrow: Raw materials 30000

Tax payable (in) 3900

Credit: Bank Deposit 33900

4) There is no entry for the raw materials.

5) Expenditure on workshop water and electricity bills, workshop depreciationBorrow: Manufacturing cost 6000

Credit: Bank deposit 6000

Borrow: Manufacturing cost 4000

Credit: Bank deposit 4000

6) A productBorrow: Production cost 25000

Credit: Raw materials 20000

Manufacturing cost 10000 2 = 5000Product B:Borrow: Production cost 15000

Credit: Raw materials 10000

Manufacturing cost 10000 2 = 50007) FinishedBorrow: Inventory Commodity A 25000

Item B 15000 in stock

Credit: Production cost 40000

8) SalesDebit: Bank deposit 67800

Credit: main business income 60,000

Tax payable (p.in.) 7800

Borrow: The cost of main business is 40,000

Credit: 40,000 for goods in stock

9) Cash shortageDebit: Profit or loss on property to be disposed of 5000

Credit: Cash on hand 5000

10) After approvalBorrow: 3000 for administrative fees

Other receivables 2000

Credit: Pending Property Gains and Losses 5000

1.Accept W foreign enterprises to invest HK$300,000, and the market exchange rate on the day of receipt of Hong Kong dollars is (real-time exchange rate) 1 Hong Kong dollar = RMB, and the money will be deposited into the Hong Kong dollar account of the bank.

Borrow: Bank deposit 264000

Credit: Paid-up capital 264,000

2.At the time of the capital increase, the new investor P Group invested 400,000 yuan in cash assets, and the confirmed capital was 20 of the registered capital of 1.5 million yuan. The investment money is deposited in the bank.

Borrow: 400000 in cash

Credit: Paid-in capital 300,000

Capital reserve 100,000

3.The capital premium is 60,000 yuan, and the other capital reserve is 40,000 yuan to increase the capital, and the capital increase procedures are completed.

Borrow: capital reserve 100,000

Credit: Paid-up capital 100,000

4.The enterprise has a profit of 800,000 yuan this year, and there is no tax adjustment, and it is approved to withdraw the statutory surplus reserve at 10% of the after-tax profit according to the prescribed procedures, and withdraw the arbitrary surplus reserve at 12%.

Debit: Income tax expense 80,000

Credit: 80,000 taxes payable

Borrow: 80,000 profit for the year

Credit: Income tax expense 80,000

Borrow: Profit for the year 720,000

Credit: Profit distribution 720,000

Debit: Profit distribution 158400

Credit: Surplus Reserve - Statutory 72000

Surplus reserve - any 86400

5.The statutory surplus reserve of 200,000 yuan has been converted into increased capital, and the procedures for capital increase have been completed.

Borrow: surplus reserve statutory 200,000

Credit: Paid-up capital 200,000

6.With the approval of the general meeting of shareholders, profits (cash dividends) will be distributed to investors with any surplus reserve of 500,000 yuan

Borrow: Surplus Reserve Any 500,000

Credit: Profit payable 500,000

There is an error in the fourth question upstairs, please pay attention to screening.

1.Debit: Bank Deposit - HKD Account 264000

Credit: Paid-up capital 264,000

2.Borrow: Bank deposit 400000

Credit: Paid-in capital 300,000

Capital reserve 100,000

3.Borrow: Capital Reserve - Capital Premium 60,000

Other capital reserves are 40,000

Credit: Paid-up capital 100,000

4.Debit: Income tax expense 200,000

Credit: Tax payable - Income tax payable 200,000

Borrow: Profit distribution - withdrawal of statutory surplus reserve 60,000

Withdraw any surplus reserve of 72,000

Credit: Surplus Reserve - Statutory Surplus Reserve 60,000

Discretionary surplus reserve 72,000

5.Borrowing surplus reserve - statutory surplus reserve 200,000 loan Paid-in capital 200,000

6.Borrowing Surplus Reserve - Discretionary Surplus Reserve 500,000 Credit Dividends Payable - Cash Dividends Payable 500,000

Obtain long-term loans.

Borrow: Bank deposit of 500,000 yuan.

Loan: Long-term loan - principal of 500,000 yuan.

Purchase of the production line to be installed.

Borrow: 500,000 yuan for projects under construction.

Credit: Bank deposit of 500,000 yuan.

Installation of the production line.

Borrow: 10,000 yuan for projects under construction.

Credit: 40,000 yuan for raw materials.

Employee remuneration payable is 10,000 yuan.

Bank deposit of 10,000 yuan.

Capitalization of borrowing interest.

Borrow: 500,000 yuan for projects under construction.

Credit: long-term borrowing--interest payable 10,000 yuan.

After the installation work is completed, it will be used.

Borrow: Fixed assets.

Credit: 50+ projects in progress

Provision for depreciation expense for 2013.

Annual depreciation amount = opening depreciation value of fixed assets Annual depreciation rate Annual depreciation rate = 2 Estimated depreciation period 100%.

Depreciation in 2013 = 10,000 yuan.

Depreciation expense for 2014 is provided.

Depreciation in 2014 = (10,000 yuan.)

**Production Line A

Borrow: Disposal of fixed assets.

Accumulated depreciation of 10,000 yuan.

Credit: Fixed Assets.

Clean-up costs. Borrow: 30,000 yuan for the disposal of fixed assets.

Credit: Bank deposit of 30,000 yuan.

Credit: tax payable - business tax payable 50 * 5% = 10,000 yuan ** income from fixed assets.

Borrow: Bank deposit of 500,000 yuan.

Credit: 500,000 yuan for fixed assets disposal.

After the liquidation is completed, the net profit or loss is carried forward.

Borrow: Disposal of fixed assets.

Credit: Non-operating income.

1.Purchase.

Borrow: Long-term equity investment 450

Credit: Bank deposit 450

Note: The initial investment cost of 4.5 million yuan is greater than the fair value of the investee's property of 4.2 million yuan (1050*40%), and the initial cost of long-term equity investment is not adjusted.

2.After the investment, to the end of 2007, Company B's adjusted net profit considering the fair value of fixed assets was 150-(30-20) 140

Borrow: Long-term equity investment Profit and loss adjustment 56 (140*40%) Credit: investment income 56

On January 1, when the equity was purchased, the cost = 4.5 million was greater than the fair value of the net assets of the invested enterprise and the share was 10.5 million * 40% = 4.2 million, and no cost adjustment was required.

Borrow: Long-term equity investment --- cost 450

Credit: Bank deposits 450 annual net profit of 1.5 million of which company A realized profit 150 * 40% = 600,000 borrow: long-term equity investment --- profit and loss adjustment 60

Credit: Fair value change gain or loss 60

As for the fixed assets, I don't know very well, I'm sorry.

Entries Borrow: Long-Term Equity Investments - Equity Adjustments 56

Credit: Investment income 56

The accounting entries are as follows: 1. 300 kg of A material was purchased from Changhong factory, and the unit price was 200 yuan, and the input VAT was 10,200 yuan. The full amount has not been paid, and the materials are inspected and stored in the treasury.

Borrow: raw material - a material 60000

Tax payable – VAT payable (input tax) 10200

Credit: Accounts Payable - Changhong Factory 70200

2. From the deposit of 30,000 yuan to the Zhongyuan factory to prepay the purchase of B materials.

Debit: prepaid accounts - 30,000 for Zhongyuan Factory

Credit: Bank deposit 30000

3. 30 kg of C material purchased from Xingfeng factory, the unit price is 100 yuan, the value-added tax is 510 yuan, and the purchase of D material is 50 kg, the unit price is 200 yuan, and the value-added tax is 1700 yuan.

Borrow: Raw material - C material 3000

d Material 10000

Tax payable – VAT payable (input tax) 2210

Credit: Bank deposit 15210

4. With a deposit of 70,200 yuan, repay the money owed to Changhong factory.

Debit: Accounts Payable - Changhong Factory 70200

Credit: Bank deposit 70200

5. 50 kg of B material purchased from Diheng factory, the unit price is 120 yuan, the value-added tax is 1020 yuan, and the enterprise issues a commercial draft with a three-month period, and the material has not yet reached the enterprise.

Borrow: 6000 supplies in transit

Tax Payable – VAT (Input Tax) Payable 1020

Credit: Note payable 7020

6. Received 200 kg of B material from Zhongyuan Factory that has been prepaid, the unit price is 115, the value-added tax is 3910 yuan, and the material has been inspected and stored in the warehouse.

Borrow: Raw material - B material 23000

Tax payable – VAT (input tax) payable 3910

Credit: Prepaid Accounts - Zhongyuan Factory 26910

7. Received the payment returned by Zhongyuan Factory and deposited in the bank.

Debit: Bank deposit 3090

Credit: Advance Accounts - Zhongyuan Factory 3090