How do you make accounting entries? How to make accounting entries

Small-scale business, invoice amount of 500,000 yuan.

Debit: accounts receivable, etc. 500 000

Credit: main business income 485

Credit: Tax Payable – VAT Payable 14

General taxpayer industry, the invoice amount is 2.43 million.

Debit: accounts receivable, etc. 2 430 000

Credit: main business income 2 076

Credit: Tax Payable - VAT Payable (Output Tax) 353 Service Industry Invoice Amount 500,000.

Debit: accounts receivable, etc. 500 000

Credit: income from main business 500 000

Borrow: sales tax and surcharge 25 000

Credit: Tax payable - Sales tax 25 000

The invoice amount of the advertising industry is 600,000 yuan, and the cost is 450,000 yuan.

Debit: accounts receivable, etc. 600 000

Credit: main business income 600 000

Borrow: Cost of Principal Operations 450 000

Credit: Accounts payable 450 000

Borrow: sales tax and surcharge 48 000

Credit: Tax payable - sales tax 30 000

Credit: Taxes payable - cultural undertaking construction fees of more than 18,000 business tax and value-added tax shall be calculated according to the applicable tax rate and education surcharge corresponding to the urban construction tax and education fee.

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.

The steps to make accounting entries are as follows:

1.Determine the type of transaction: Determine the accounting entries that need to be made based on the type of transaction, such as the purchase of fixed assets, the receipt of customer advances, the payment of wages, etc.

2.Determine the accounting subjects: According to the type of transaction and accounting standards, determine the accounting subjects that need to be involved, such as cash, bank deposits, accounts receivable, fixed and difficult assets, etc.

3.Determine the direction of borrowing: According to the type of transaction and accounting standards, determine the direction of borrowing and borrowing for each accounting account, for example, cash and bank deposits are debited, and accounts receivable and fixed assets are credited.

4.Calculate Amount: Calculate the amount of each ledger account based on the transaction amount and the direction of the account's debit.

5.Fill in the accounting entries: According to the original state rules of the debit accounting method, fill in the name, loan direction and amount of each accounting account into the accounting entries. The debit and credit amounts should be equal.

6.Audit and Record: Review the accuracy and legitimacy of accounting entries and record them in the accounting books.

Beginners can follow these steps when preparing accounting entries:

First: the accounts involved, analyze the changes in the accounts involved in the business of calling the slag Liangji;

second, the nature of the accounts, the nature of the accounts involved in the analysis, i.e., whether they belong to the accounting elements of the sum and the operation, 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;

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 flexible use, gradually achieve accurate accounting, and reasonable tax avoidance.

At the same time, if you want to quickly grasp the correct application of accounting entries, you can't rely on rote memorization, nor can you use the example entries given in an accounting textbook as a universal golden key, but you can refer to the following methods:

1. Memorize on the basis of understanding.

2. Combine economic business to smooth out the correspondence between various subjects.

3. Classify all economic businesses, find out the accounting subjects involved in various economic businesses, and figure out which accounting subjects are used for accounting processing.

4. Clarify the accounting content of each subject in combination with accounting standards in accordance with accounting standards.

5. Focus on the accounting treatment of asset impairment, fair value changes, deferred taxes, contingent liabilities, etc.

6. Clarify the collection and distribution of costs, cost carry-over, profit and loss carry-over, and the accrual and accounting of various taxes and fees.

7. Do more accounting processing exercises to strengthen the memory content.

How to do a good job of accounting entries:

1. Understand the concept first: Accounting entries refer to a record that lists the name of the account and the amount of the account that should be lent and credited for each economic business according to the content of the economic business.

2. Confirm the preparation steps of accounting entries:

1) Determine which accounts are involved, whether they are increasing or decreasing;

2) determine whether the debit or credit is credited to the account;

3) Review according to the principle of "there must be a loan, and the loan must be equal".

3. Keep in mind the meaning of the direction of borrowing and lending of various subjects

Asset class accounts are debited for an increase, and credited for a decrease;

Liabilities are debited to indicate a decrease, and credited to an increase;

Owner's equity is debited for a decrease and credited for an increase;

Income is debited for a decrease and credited for an increase;

Expenses are debited to indicate an increase and credited to indicate a decrease;

Profit debited indicates a decrease and credited indicates an increase.

Accounting entries are records of the names of accounting accounts, the amount incurred and the direction of borrowing and lending involved in the economic operations of an enterprise.

To learn to make entries well, first of all, we must master the accounting subjects of assets, liabilities, owners' equity, income, costs, and expenses, which is a prerequisite for making accounting entries, and at the same time, master the bookkeeping rules: "There must be loans, and loans must be equal."

The specific method of accounting entries is as follows:

1) Confirm which types of accounting subjects are involved in the economic transactions and which specific ones;

2) Determine whether the amount of each account is increased or decreased, and what the amount is;

3) increase the debit and decrease the credit according to the assets; Liabilities and owners' equity are credited more and debited less;

4) Finally, confirm the direction and amount of loans for each accounting account, and then check whether the accounting subjects are correct according to the accounting rules: "there must be loans and loans, and loans must be equal".

What are accounting entries? How to do accounting entries?

(1) At the end of 20x1, the provision for inventory decline was made for the first time, and the carrying cost of inventory commodities was 50 000 yuan, and the net realizable value was 45 000 yuan.

Borrow: asset impairment loss of 5000

Credit: Inventory decline provision 5000

2) In 20x2, half of the inventory at the beginning of the year will be carried forward to the cost of sales.

Borrow: the cost of main business is 22,500

Inventory decline provision 2500

Credit: 25,000 goods in stock

3) At the end of 20x2, the carrying cost of inventory was $75,000 and the net realizable value was $67,000.

Borrow: asset impairment loss 5500

Credit: Provision for decline in value of inventories 5500

(1) Borrow: asset impairment loss - provision for decline in value of inventory 5000 Loan: provision for decline in value of inventory 5000

2) Borrow: the cost of main business is 25,000

Credit: 25,000 goods in stock

3) Borrow: asset impairment loss - provision for inventory decline 3000 Loan: Provision for inventory decline 3000

(1) Borrow: asset impairment loss of 5000

Credit: Inventory decline provision 5000

2) Borrow: Reserve for decline in value of inventory 2500

Credit: Asset impairment loss 2500

Debit: Accounts receivable.

Credit: Income Tax.

3) Borrow: Asset impairment loss 5500

Credit: Provision for decline in value of inventories 5500

1.Borrow: Asset impairment loss - inventory impairment loss 5,000

Credit: Inventory decline provision 5000

2.Borrow: the cost of main business is 22,500

Inventory decline provision 2500

Credit: 25,000 goods in stock

3.Borrow: Reserve for decline in value of inventories 2,500

Credit: Asset impairment loss - Inventory impairment loss 2,500

Borrow: Asset impairment loss - inventory impairment loss 8,000

Credit: Provision for decline in value of inventories 8,000

1 Borrow: 5000 loss of asset value

Credit: Inventory decline provision 5000

2) Borrow: the cost of main business is 25,000

Credit: Inventories 22500 Inventories Decline Allowance 2500

3 Borrow: Loss of asset value 8000

Credit: Provision for decline in value of inventories 8,000

How to divide borrowing and lending.

Empirical talk for reference;

1) Determine the direction of the cash or bank deposit account first, this is clear at a glance, the income is on the debit side, the expenditure is on the credit side, and the counterparty account must be in the opposite direction.

2) Can't figure out the receivables and payables, think about who owes whom? What people owe to you is receivable, on the debit side; What you owe to someone is due, on the credit side.

3) The balance sheet is an increase and a decrease in the account in the same direction, for example, bank deposits to purchase materials, borrow: raw materials, credit: bank deposits, one increase and one decrease; Another example is to use undistributed profits to pay dividends, borrowing:

Dividends payable (increase in liabilities), credit: profit distribution - undistributed profits (decrease in equity), also increased and decreased. The accounts on both sides of the balance sheet (left and right) increase and decrease at the same time, such as the bank repaying debts, both sides decrease at the same time (the bank and liabilities decrease at the same time); Another example is the additional investment, which increases on both sides at the same time (both banks and equity increase).

Keeping the above in mind will basically tell the difference between debits and credits.

。How to write a loan ?

There are four debit bookkeeping formats:

One borrow, one loan. For example, the purchase of materials, bank payment.

Borrow: raw materials.

Credit: Bank deposits.

One borrow, many loans. For example, carry-forward fees.

Borrow: Profit for the current year.

Credit: Administrative expenses.

Selling expenses. Finance Expenses.

One loan and multiple loans. For example, accrual for depreciation.

Borrow: production costs.

Manufacturing costs. Management fees.

Credit: Accumulated depreciation.

Borrow more, borrow more. For example, the social security paid by the enterprise is accrued.

Borrow: Production cost (production workers).

Manufacturing Expenses (Shop Floor Managers).

Administrative expenses (administration).

Selling Expenses (Sales Department).

Credit: Other Payables - Pension Insurance.

Other payables - Serious illness co-ordination.

Other payables – Housing Provident Fund.

The so-called accounting entries are the accounting records of accounting transactions. The account is the account, "debit" and "credit" are the two symbols of bookkeeping, which respectively indicate the direction of accounting that should be recorded, "debit" indicates the increase of assets or the decrease of liabilities and owners' equity, and "credit" indicates the decrease of assets or the increase of liabilities and owners' equity. You only need to learn the principles of debit and debit accounting to figure it out!

The accounting entry code is also known as the "accounting entry standard code". Unified preparation of accounting entries**. It consists of a transaction code and a ledger account code.

With the electronic data processing method, if the time is delayed in the entries, even if the machine computing processing speed is fast, the effect of using electronic data processing equipment will be lost.

Think about the balance sheet and understand the nature of each account, such as the increase in assets on the debit side, bank deposits are assets, and the payment received from customers is borrowing: bank deposits credit: accounts receivable.

It is recommended to explore the online "learn accounting from your mother" It teaches you more clearly than enough.

Hello, accounting entries are to divide all the 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; All the increase in the debt category is counted on the credit side, and the decrease in the debt class is counted on the debit side. The principle to be followed when making accounting entries is "there must be a loan, and the loan must be equal".

Divide all accounting accounts into "fund occupation and expenditure" and "funds** and income", with the former increasing the debit side and decreasing the credit side; The latter decreases the debit side and increases the credit side.

Debit: Bank deposit 8190000

Credit: main business income 7000000

Tax payable - VAT payable (output tax) 1,190,000 debit: cost of main business 4,200,000

Credit: 4,200,000 goods in stock

Adding the actual cost is a necessary entry, because the product produced is converted from cost to revenue, and the difference between the two is its profit. Also, raw materials are planned costs, while material purchasers actually cost.

Circulating materials include low-value consumables and packaging.

What are accounting entries? How to do accounting entries?

(1) On the 3rd, obtain a loan of 500,000 yuan from the bank and deposit it in the bank for a period of 2 years.

Borrow: Bank deposit 500000

Credit: Long-term borrowing - xx bank 500000

2) On the 5th, the company was entrusted to issue 2,000,000 ordinary shares, with a par value of 1 yuan per share, an issue price of 5 yuan, and a handling fee of 3 of the total price. After the successful issuance, ** company will transfer all the shares to Haitian's bank account.

Borrow: Bank deposit 9700000

Credit: share capital 2000000

Capital reserve - equity premium 7,700,000

3) On the 7th, the employee Zheng Yong went on a business trip and borrowed 8,000 yuan for travel expenses, which was paid in cash.

Debit: Other receivables - Zheng Yong 8000

Credit: Cash on hand 8000

4) On the 8th, a batch of products were sold to Hongtai Company, with a total sales price of 200,000 yuan and a value-added tax of 34,000 yuan. The product has been dispatched and the payment has not yet been received.

Debit: Accounts receivable - Hongtai Company 234000

Credit: main business income 200,000

Tax Payable - VAT Payable (Output Tax) 34000

5) On the 10th, the cost of the sold products was carried forward to 120,000 yuan.

Borrow: The cost of main business is 120,000

Credit: 120,000 goods in stock

6) On the 15th, 5,000 pieces of A materials were purchased, with a unit price of 60 yuan and a value-added tax of 51,000 yuan, and the payment had not yet been paid; The shipping and miscellaneous expenses are 800 yuan, which is paid in cash. The material has been inspected and stored in the warehouse.

Borrow: Raw material - A material 300800

Tax Payable - VAT Payable (Input Tax) 51000

Credit: Accounts payable 351000

Cash on hand 800

7) On the 16th, the material warehouse issued 75,000 yuan of raw materials, of which 52,000 yuan was consumed for the production of product A, 22,600 yuan for product B, and 400 yuan for the general consumption of the workshop.

Borrow: Basic Production Cost - Direct Material - A Product 52000

Basic Production Cost - Direct Material - B Product 22600

Manufacturing cost 400

Credit: Raw materials 75000

8) On the 20th, Zheng Yong came back from a business trip and reimbursed 7,465 yuan for travel expenses, and the balance of 535 yuan was returned in cash (the original loan was 8,000 yuan).

Borrow: Cash on hand 535

Administrative Expenses - Travel Expenses 7465

Credit: Other Receivables - Zheng Yong 8000

9) On the 30th, the surcharge for the education fee payable for this month is calculated as 5,836 yuan.

Debit: Taxes & Surcharges 5836

Credit: Taxes Payable - Education Fee Payable Surcharge 5836

10) On the 30th, the depreciation of fixed assets was accrued, of which the fixed assets used in the production workshop were 1,600 yuan, and the depreciation of fixed assets used by the administrative department was 1,200 yuan, totaling 2,800 yuan.

Borrow: Manufacturing cost 1600

Management fee 1200

Credit: Accumulated depreciation 2800