Does anyone know how to make accounting entries? 10

1. Negotiate with the best business to borrow product B.

Debit: Accounts Payable - Company.

Credit: Inventory Commodities - B Products.

The following is for reference 1-4 (let the manufacturer not issue invoices, because it cannot be deducted, and when you return the product to the manufacturer, you will have to flush the red, which is very troublesome.) ）

1.upon receipt of Product B;

Borrow: Inventory goods - b

Credit: Accounts payable.

2。When a B commodity is shipped;

Borrow: issue goods — b

Credit: Inventory Commodities — B

3。When product B is recalled;

Borrow: Inventory goods - b

Credit: Goods issued — B

4。When I return the B product to the manufacturer;

Debit: Accounts payable.

Credit: Inventory Commodities — B

5。There is a batch of B products that have been paid for when they have not negotiated with the ** merchant to be borrowed; Adjust the accounts, and flush the original lease certificate into red.

Borrow: Inventory of goods — a

Credit: Bank deposits.

In the case of VAT not tested:

1. When purchasing AB products:

Borrow: Inventory goods ab

Credit: Accounts payable.

2. When converting B to borrowing, make reverse entries:

Debit: Accounts Payable B

Credit: Inventory Commodities — B

3. When the paid B is deducted from the unpaid A:

Debit: Accounts Payablea

Credit: Inventory Commodities — B

At the time of purchase of AB.

Accounts payable by borrowing inventory AB.

When B is converted to borrowing.

Debit accounts payable (price of B).

Loan inventory B does not need to be made when borrowing by customer.

When B is paid to reverse A.

Debit: Accounts payable.

Credit Inventory B

Accounting entries are a method of recording and expression in accounting, which is used to record various economic operations that occur in the course of an enterprise or organization's operation, including various transaction activities such as procurement, sales, and payment. Here are the basic steps for accounting entries:

Determine the type of economic business: First of all, it is necessary to clarify the type and nature of the economic business, such as purchasing, sales, payment of wages, etc.

Determine the ledger accounts: According to the type of economic business, determine the ledger accounts that need to be recorded, such as cash in hand, bank deposits, accounts receivable, etc.

Determine the direction of borrowing: According to the nature of the account and the business needs, determine the debit and credit, that is, the direction of the inflow or outflow of funds. In general, the debit side indicates an increase in funds, and the credit side indicates a decrease in funds.

Record accounting entries: record the specific content of economic operations and the direction of borrowing and lending in the accounting entries table, including date, voucher number, account name, borrower, amount and other information.

Check the balance: After the accounting entries are recorded, you need to check whether the amounts of the borrowers and borrowers are equal to ensure the accuracy of the records.

Audit and accounting: audit the accounting records to ensure their legitimacy and compliance, and then enter them into the company's financial system for accounting processing.

It should be noted that accounting entries need to be prepared according to the actual situation and specific accounting standards, and different business types and accounting subjects may require different accounting entries for processing. At the same time, the preparation of accounting entries also needs to comply with relevant laws, regulations and regulations to ensure their legitimacy and compliance.

The initial equation is 260 assets = 110 liabilities + 150 rights to dismantle Changyi, are you convinced?

Accept investments. 260 + 24 = 110 + 150 + 24, are you convinced?

Obtain long-term borrowing and pickpocketing funds.

260 at the beginning of the period + 24 increase in investment + 9 increase in borrowing = 110 period of digging auspicious beginning + 150 beginning of equity + 24 increase in equity + 9 increase in debt are you convinced?

The entries are as follows: Borrow: Fixed Assets 20000

Tax payable --- VAT payable (input tax) 3400

Credit: Bank deposit 23400

The purchase of a piece of equipment that needs to be installed in Sofan is 20,000 yuan, and the value-added tax is 3,400 yuan, which is paid by bank deposit.

Extended Information: Accounting entries are also known as "bookkeeping formulas". Abbreviated as "Missing Entries".

According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction. Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection. Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount.

There are two types of accounting entries: simple entries and compound entries.

Simple entries are also called "single entries". Refers to an accounting entry that corresponds to the debit of one account and the credit of another. Compound entries are also known as "multiple entries".

It refers to an accounting entry that corresponds to the debit of one account and the credit of several accounts, or the credit of one account to the debit of several accounts.

Beginners can follow these steps when preparing accounting entries:

First, the accounts involved, analyze which accounts involved in economic business 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 or decrease of the situation, analysis to determine whether these accounts have increased or decreased, and what is the amount of increase or decrease; Fourth:

The direction of bookkeeping, according to the nature of the account and its increase or decrease changes, determine the debit or credit to the account respectively;

Fifth: Prepare complete accounting entries according to the format requirements of accounting entries.

In addition, be diligent, learn more, ask more questions, and practice more.

1) First of all, start with the accounting subjects and memorize the accounting content of the accounts.

2) Learn the rules and processes of bookkeeping, learn the accounting system, and learn the basics.

3) Practice more and accumulate more practical experience.

4) Keep abreast of various fiscal and tax policies and broaden your knowledge.

5) Pay attention to the flexible use of Qinzhou, and gradually achieve accurate accounting and reasonable tax avoidance.

6) Prepare complete accounting entries according to the format requirements of accounting entries.

At the same time, in order to quickly grasp the correct application of accounting entries, you cannot rely on rote memorization.

According to the topic, when the five insurances and one housing fund and wage surcharge payable by employees are accrued, they should be included in their respective costs through the cost and expense accounts, and the remuneration payable to employees should be calculated.

1. The part borne by the enterprise is withdrawn.

Borrow: production costs.

Borrow: manufacturing costs.

Borrow: Administrative expenses.

Borrow: Selling expenses.

Credit: Other Payables - Social Security.

2. The part of the personal burden shall be deducted at the time of payment of wages.

Borrow: Employee remuneration payable.

Credit: Other Payables - Social Security.

Credit: Cash. 3. When paying to the Social Security Bureau.

Borrow: Other Payables - Social Security (Unit Burden + Individual Burden) Loan: Bank Deposit.

1) On April 3, a batch of K1 materials was purchased by bank cashier's check, and the invoice indicated that the payment was 234,000 yuan. In addition, 2,000 yuan of transportation costs were paid, and 300 yuan of sorting fees were paid before warehousing, and the materials were inspected and stored in the warehouse.

Borrow: raw material - k1 material 234000 * (1 + 17%) + 2000 * (1-7%) + 300 = 202160

Tax payable - VAT payable (input tax) [234000*(1+17%)] 17%+2000*7%=34140

Credit: Funds in Other Currencies - Cashier's Check 234,000

Bank deposit 23000

2) On April 17, K2 materials were purchased from Company B, and the purchase price of K2 materials was indicated on the invoice as 1,006,200 yuan. The materials have been inspected and received into the warehouse, and the enterprise issues a commercial acceptance bill with a term of 3 months to Company B.

Borrow: raw material - k2 material 1006200 * (1 + 17%) = 860000

Tax payable - VAT payable (input tax) [1006200*(1+17%)] 17%=146200

Credit: Notes Payable -- Commercial Acceptance Bills 1006200

3) On April 19, a batch of K3 materials was purchased from enterprise A, and the invoice indicated that the payment was 117 000 yuan, and the insurance premium for the batch of materials was 500 yuan. The payment for the goods and the insurance premiums on the way have been paid by bank deposit, and the materials have not yet arrived.

Borrow: materials in transit - K3 materials 11700 (1+17%)+500=10500

Tax payable - VAT payable (input tax) [11700*(1+17%)] 17%=1700

Credit: Bank deposit 12200

4) On April 25, the K3 material was received and has been inspected into the warehouse.

Borrow: Raw material - K3 material 11700 (1+17%)+500=10500

Credit: materials in transit--K3 materials 11700 (1+17%)+500=10500

5) On April 26, a batch of K1 materials was purchased, and the materials have been stored in the library, and the invoices have not yet been received. The invoice had not been received on 30 April and the estimated value of $80,000 for the batch was recorded.

Borrow: Raw materials - K1 materials are tentatively estimated to be 80,000

Credit: Accounts Payable - Provisional Warehousing 80000

On May 5, the invoice for K1 materials was received, and the special VAT invoice indicated that the payment was 93,600 yuan. Businesses pay with bank deposits.

Borrow: Raw materials - K1 materials are tentatively estimated to be 80,000

Credit: Accounts Payable - Provisional Warehousing 80000

Borrow: Raw material - K1 material 93600 (1+17%)=80000

Tax payable - VAT payable (input tax) [93600*(1+17%)] 17%=13600

Credit: Bank deposit 93600

This should be a student's homework, and you still read the book honestly and did the homework, even if someone helps you solve the above problems, you still can't finish your studies.

Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.

Borrow: 300,000 for trading financial assets

Return on investment 750

Credit: Other Monetary Funds 300750