How many accounting entries won t? Do accounting entries?

So many points yet?

1. Entries:

1. Purchased equipment:

Borrow: Fixed assets 30,000 [asset increase].

Credit: Bank deposits 30,000 [decrease in assets].

2. Accept material investment

Borrow: Raw material 10,000 [Asset Increase].

Credit: Paid-in capital 10,000 [increase in owner's equity].

3. Arrears before repayment:

Debit: Accounts payable 5000 [Reduction in liabilities].

Credit: Bank deposits 5000 [decrease in assets].

4. Arrears before receipt:

Debit: Bank deposit 8000 [increase in assets].

Credit: Accounts receivable 8000 [decrease in assets].

5. Debt restructuring

Borrow: Long-term borrowing 50,000 [debt reduction].

Credit: Paid-in capital 50,000 [increase in owner's equity].

6. Convert capital reserve into capital

Borrow: Capital reserve 20,000 [reduction of owners' equity].

Credit: Paid-in capital 20,000 [increase in owners' equity].

1. Amount incurred in the current period:

Assets (30000 30000) 10000 5000 (8000 8000) 5000 yuan, that is, assets increased by 5000 yuan.

Liabilities 5000 50000 55000 yuan, that is, liabilities reduced by 55000 yuan.

Owner's equity 10,000 50,000 (20,000 20,000) 60,000 yuan, that is, the owner's equity increased by 60,000 yuan.

2. Closing balance:

Total assets 375,000 5,000 380,000 yuan.

Total liabilities 112,000 55,000 57,000 yuan.

Total owner's equity (375,000 112,000) 60,000 323,000 (or) 380,000 57,000 323,000.

Accounting Identity: Assets Liabilities Owners' Equity.

No economic transaction will affect the identity of "assets, liabilities, and owners' equity".

Debit: An increase in assets and a decrease in liabilities and owners' equity.

Credits: Decreased assets, increased liabilities and owners' equity.

2. Accounting entries are realized by filling in accounting vouchers in actual work, which is an important link to ensure the correctness and reliability of accounting records.

In accounting, no matter what kind of economic business occurs, it is necessary to determine the accounting entries of the economic business by filling in the accounting vouchers in accordance with the bookkeeping rules before registering the account, so as to correctly record the accounts and check them afterwards. There are two types of accounting entries: simple entries and compound entries.

What are accounting entries? How to do accounting entries?

Sell goods.

Debit: accounts receivable 226000 (4000*50*credit: main business income 200000

VAT payable - output tax 26000

Pay for shipping. Borrow: Selling expenses.

VAT payable - input tax.

Credit: Bank deposit 900

1. Borrow: 700 cash in hand

Credit: Main Business Income - A Materials.

Tax Payable - VAT Payable - Output Tax.

2. Borrow: fixed assets.

Tax Payable - VAT Payable - Input VAT.

Credit: Notes payable 300,000

3. Borrow: other monetary funds 500,000 Loan: Bank deposit 5000004. Borrow:

Materials in transit---B Materials 400,000 Taxes payable - VAT payable - Input tax 52,000 Credit: Other monetary funds 452,000

5. Borrow: cash in hand 200

Credit: Other Payables - Personal 200

When an enterprise has the following economic operations, it is required to prepare accounting entries as follows:

1) 6000 kg of material A was purchased, the unit price was 8 yuan, the value-added tax rate was 16%, the price and tax were not paid, and the material was still in transit.

Borrow: materials in transit -- material A 6000*8=48000

Debit: Tax payable - VAT payable (input tax) 48000 * 16% = 7680

Credit: Accounts payable 55600

2) Use the bank deposit of 2,720 yuan to pay the above-mentioned material A foreign transportation and miscellaneous expenses (excluding the 7% input tax credit).

Borrow: Materials in transit - Material A 2720

Credit: Bank Deposits 2720

3) 7200 kg of B material purchased, the unit price is 10 yuan, the VAT rate is 16%, the price and tax are paid through the bank, and the material has been inspected and received into the warehouse.

Borrow: raw material - material B 7200 * 10 = 72000

Debit: Tax payable - VAT payable (input tax) 72000 * 16% = 11520

Credit: Bank Deposit 83520

4) The above-mentioned A materials arrive at the enterprise and are inspected in the warehouse.

Borrow: raw material - material A 48000 + 2720 = 50720

Credit: Materials in transit--A material 50720

5) Use a bank deposit of 10,000 yuan to prepay for the ordering materials.

Debit: 10000 in advance

Credit: Bank deposit 10000

6) Issue a commercial acceptance bill to pay for the material owed to A.

Debit: Accounts payable 55600

Credit: Note payable 55600

7) The previous month has been prepaid 100,000 yuan of C materials arrived this month, and the inspection of the warehouse, the total price and tax of 116,000 yuan, the VAT rate of 16%, with bank deposits to pay the balance.

Borrow: Raw material - C material 116000 (1+16%)=100000

Debit: Tax payable - VAT payable (input tax) [116000 (1+16%)] 16% = 16000

Credit: 100,000 prepaid

Credit: Bank deposit 16000

8) The enterprise purchases a piece of equipment that needs to be installed, the price is 200,000 yuan, the value-added tax is 32,000 yuan, and a transfer check is issued to pay for the equipment.

Borrow: 200,000 projects under construction

Debit: Tax Payable - VAT Payable (Input Tax) 32000

Credit: Bank Deposit 232000

9) The material cost of the above-mentioned equipment in the installation process is 500 yuan.

Borrow: 500 for construction in progress

Credit: Raw materials 500

10) The above-mentioned equipment is installed and delivered.

Debit: Fixed assets 200,000 + 500 = 200,500

Credit: Construction in progress 200500

Accounting entries are also known as "bookkeeping formulas". Abbreviated as "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.

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.

Accounting Entry Preparation Steps:

First, analyze whether the economic business involves assets, liabilities, owners' equity, income, expenses (costs), and profits;

second, confirm the accounting account, the direction of bookkeeping (debit or credit);

thirdly, to determine which account (or accounts) is debited and which account (or accounts) is credited;

Fourth, determine whether the accounts that should be borrowed and credited are correct and whether the amount of borrowers and borrowers is equal.

In addition, there are 11 chapters of commonly used accounting entries, namely: monetary funds and receivables, inventory, investment, fixed assets, intangible assets, current liabilities, long-term liabilities, owners' equity, income and expenses, profits, commodity business, and construction contracts.

1.Loan: Other Receivables - Liu Zhen 2000 Credit: Cash 2000

2.Borrow: Manufacturing Expenses - Office Expenses 400 Administrative Expenses - Office Expenses 800 Credit: Bank Deposits 1200

3.Borrow: Management fee 1600 cash 400

Credit: Other Receivables - Liu Zhen 20004Borrow:

Management Expenses - Welfare Expenses - Li Hong 500 Credit: Employee Remuneration Payable - Welfare Expenses - Li Hong 500 Loan: Employee Compensation Payable - Welfare Expenses - Li Hong 500 Credit:

Cash 500

5.Manufacturing Expenses - Utilities 2000 Management Expenses - Utilities 1000 Credit: Bank Deposits 3000

6.Borrow: Employee Remuneration Payable 200,000 Credit: Bank Deposit 200,000

7.Borrow: Manufacturing Expenses - Depreciation Expenses 14000 Administrative Expenses - Depreciation Expenses 9000 Credit:

Accumulated depreciation 230008Borrow: Production cost - 16000 for product A - 18000 for product B

Manufacturing cost 3000

Management fee 8000

Credit: Employee Compensation Payable 450009Borrow: production cost - 30,000 for product A - 10,000 for product B

cProduct 6000

Manufacturing cost 500

Credit: Raw Materials - A Material 51000

Are you taking the beginner or intermediate exams? If you are at the elementary level, you will have to master this question about the same, and if you can't do it at the intermediate level, you will have to work hard.

1. Transfer of fixed assets to liquidation.

Borrow: Fixed asset disposal 1900

Accumulated depreciation of 600

Credit: Fixed assets 2500

2. Acquisition of long-term investment - business combinations under the same control are measured at book value and do not recognize profit or loss.

Borrow: long-term equity investment 3600-6000*60%......Share of book value relative to the ultimate controller.

Capital Reserve – Capital (or equity premium) 400

Credit: Fixed assets disposal 2500

Bank deposit 1500

Debit: Accounts receivable 50,000

Accounts receivable 182,000

Credit: main business income 200,000

Tax payable - VAT payable (output tax) 32000

First of all, the three companies have to sign a tripartite agreement to clearly state the content of the issue. According to the tripartite agreement, Company A can do the following accounting treatment:

Debit: Accounts Payable-c

Credit: Accounts Receivable-B