At the end of the month, the summary voucher is made, and after the expense is carried forward, the

1. Is it correct that the debit side of the management fee is 5000 and the credit side is also 5000? Is the cost of filling in the income statement based on the debit figure?

A: Yes, the income statement is filled in by debit figure.

2. The company has no income now, and the production cost should be carried forward to: borrow: inventory goods Credit: production cost.

3. Owner's equity in the balance sheet; Paid-up capital: Credit 329930 Undistributed profit is a figure carried forward based on expenses, and if there is no income, is the undistributed profit all negative? How do you calculate the total owner's equity?

Answer: It is 329930+ (whether it is all negative depends on your general ledger, and the general ledger is a debit, which is a negative number).

4. Does the tax payable in the balance sheet include individual income tax? Our company now only has personal income tax.

Answer: Yes, although it is a tax, it belongs to the enterprise withholding and payment, and it should be here.

5. Is the remuneration payable to employees in the balance sheet filled in according to the wages paid in this month?

A: Yes, it is the amount that you should have issued in the current month but did not actually distribute it.

1. The number is correct, and it is theoretically accurate if it is filled in according to the debit, but in practice, it should be filled in according to the amount of profit or loss carried forward.

2. Not necessarily, it depends on whether you have completed it, but it is the same on the report, it is all inventory.

3. It's a simple addition.

4. Included.

5. It should be the salary that has not been paid in the current month.

The credit amount of financial expenses is generally debited with a negative number, so the debit side of the summary voucher is , and the credit side is ,

The borrower and the borrower are because the financial expenses have to be carried forward to the profit of the current year at the end of each month, which means that there is no balance at the end of the month.

If the template is not set up, just re-set the template correctly.

The entries where the balance is debited are carried forward is.

Borrow: Profit for the current year.

Credit: Finance Expense.

In your bookkeeping, the debits and credits of your finance charges are the same number.

Carry-over balance:

Borrow: Profit for the current year.

Credit: Finance Expense.

When summarizing, both debits and credits are aggregated and calculated, and the debits and credits of the general ledger financial expenses are counted separately.

1.Borrow: Profit for the current year.

Credit: Finance Expense.

2.By account number.

3.That's right!

If the voucher of financial expenses is on the credit side, it is necessary to make the amount of the debit red, otherwise it is more troublesome to carry forward the profit and loss, and if you use software to keep accounts, you must do so, otherwise the profit and loss will be automatically carried forward at the end of the month, and the income statement number will be wrong!

The credit amount of financial expenses is generally debited with a negative number, so the debit side of the summary voucher is , and the credit side is ,

If you debit the credit 100 of the financial expense with a negative number, then whether you summarize or settle the account, the carryover number is 95, and it is not easy to be confused, because the expense is generally recorded on the debit side, and the negative number is used on the credit side to debit the account, so that there will generally be no problem like you.

The debit amount is expense, the credit amount is income, and the profit entry carried forward for the year is:

Debit: Finance Charges 95

Credit: Profit for the year 95

There can be no credit for financial expenses, if there is a credit can only be debited in red, such as interest income, to offset the financial expenses, so you take a look at whether your credit is in red, and when it is carried forward, it will be settled normally, and the red letter loan will be carried forward in red.

Regardless of whether the balance is on the debit side or on the credit side, it must be carried forward at the end of the month, and after the carryover, there is no balance in the financial expense account.

1. If it is a manual account, carry forward the entries.

Debit: Finance Charge 60

Credit: Profit for the year 60

Or borrow: 60 (red) for the current year's profit

Credit: Finance Fee 60 (in red).

2. If it is software accounting, carry forward the entries.

Borrow: 60 (red) profit for the year

Credit: Finance Fee 60 (in red).

First of all, there is a problem in the accounting treatment of interest income, and when receiving "interest income", the negative debit of "financial expenses - interest income" should be borrowed to offset the financial expenses, and then there will be no balance when the balance of profit and loss accounts is carried forward at the end of the period.

Sometimes the debits and credits of the accounting vouchers summarized after the carry-forward are not equal, that is, there are more debits than credits, and the balance after the carry-forward is not zero, is it okay???

When the above problems occur after the carryover, there is an error in itself, which reflects that you are wrong when you make the accounts. The principle of accounting is that there must be loans and loans, and loans must be equal.

Question added: There are experts told:

The interest income is $5 and the entries should be.

Debit: Bank Deposit 5

Borrow: Finance Expenses - Interest Income -5

Isn't there a credit account line for this?

This is generally used to facilitate the counting of cumulative occurrences. This is because the cumulative number of occurrences is the sum of the debit incurrences, or the sum of the credits. Expense accounts are cleared every month.

If you put interest on the credit side, you need to adjust it one by one when you count the cumulative occurrences. It is better to reflect it in the debit account in a unified manner, so as to facilitate the statistics of the cumulative number of occurrences. (i.e. the financial expense in the income statement).

The main reason for accounting entries is that the loans and loans must be equal, and it is also possible to use a workaround method to put the credit side as a negative number of the borrower.

Your question 1, do it right;

Question 2, the summary financial expense account should be, and the closing balance of the profit and loss account is already 0? This year's profit is not a profit or loss account.

For supplementary questions, it is generally not recommended to make this entry, but "Debit: Finance Expense - Interest Income -5" can be written in red, as some financial software requires this.

Is it wrong to carry forward financial expenses?

It should be borrowed: financial expenses.

Credit: Profit for the year.

The interest income finance charge is recorded in the red pen of the debit side, which is equivalent to the credit amount.

The problem with your summary of accounting vouchers above is that financial expenses and loans should be due to the fact that the interest is: borrow: bank deposit credit: financial expenses; Remittance Fee: Borrow: Finance Fee: 5, Credit Bank Deposit: 5).

This is the difference between the account summary table and the summary accounting voucher, the difference is that it is not a summary of the accounting voucher, it is a statistical table of the amount of credit and debit of all accounts in the current accounting voucher, which is used to log in the general ledger, it is not corresponding, this is its disadvantage, and its advantage is that the general ledger is easy to work.

Therefore, in the account summary table, as long as any account has the amount of credit and debit in the current detailed accounting, the debit and credit amount must be entered to keep the record consistent and exactly equal to the total amount of the sub-account.

Because the account summary statement is the basis of the general ledger, the unit is debited to the "administrative expenses" when expenses are incurred, and the "administrative expenses" are credited when the profit of the current month is carried forward, and the final balance is zero. If you don't enter a credit, the general ledger won't reflect the ,...... of the carry-forward profit

The debit side reflects the amount incurred, and the credit side reflects the amount of the distribution.

It should be a poor loan, so it should be.

Another: Borrow: Bank deposit.

Borrow: Finance Charges in red).

You shouldn't do this, although the result is the same, you have to borrow to have a loan, and it is better to use the debit red letter for financial expenses (interest), so that it is convenient for you to summarize and count for the future

That's your accounting entry made a mistake, the interest income yuan should be borrowed: bank deposit loan: finance expense.

The basic principle of this debit accounting, ie"Where there is borrowing, there must be a loan, and borrowing must be equal"

The accounting voucher is not summarized in the month"Finance Expenses"The debit balance is 5 yuan, the credit balance is yuan, and the credit balance is yuan after the debit and credit are offset.

The amount shown in the summary voucher is the balance of the account.

Account Balance (Debit + 5) + (Debit Debit.

Because after summarizing, the positive and negative are canceled out.

Carry forward the credit dollar to the debit side.

This is related to the nature of the account, the three types of accounts you mentioned, the debit amount represents the increase, and the credit amount represents the decrease. When the related account is incurred, it is to increase the amount of the related account, for example, when the management fee is incurred, the management fee account should be increased, so the debit is borrowed. When transferring money at the end of the period, the amount is transferred out, and the amount of the related account is reduced, so it is transferred to the credit.

It's not interesting, it's like a mathematical formula, because the income is credited, transferred to the current year's profit credit at the end of the month, debited when the cost is incurred, and transferred to the current year's profit debit at the end of the month.