How to make accounting entries for online school strategic cooperation recharge fees?

If you are a school-running institution and your main business is to collect tuition fees, the online school cooperation fee can be credited to the main business cost account

Borrowing the cost of main business - online school cooperation fee.

Credit bank deposits.

"Other receivables" and "other payables" are two opposite direction of accounts, an asset class, a liability class, can not be adjusted casually, originally he borrowed 150,000 yuan from your company, if it is transferred to "other payables" becomes your enterprise owes him 150,000 yuan, it is obviously a creditor's right but becomes a debt, what is going on?

If you want to give him this money as a sales commission, then you can do it like this**

Debit: Other payables 3

Credit: Other on the receipt 3

The pen that has not yet been turned can be turned like this.

Borrow: Selling Expenses 6

Credit: Other receivables 6

How did you turn the 90,000, it seems that you can't do this, turn around the equation is unbalanced, if you want to write off now, you can directly write off the previous 90,000 carryover. Then find some invoices to write off 90,000 other receivables, and that's it.

The 90,000 yuan was transferred to other payables--- reimbursement can also be reversed.

If you transfer other receivables to other receivables, does it mean that the enterprise becomes a debtor?

Debit: Other receivables --- 90,000.

Credit: Other payables --- 90,000 yuan.

Borrow: Management Expenses - Communication Costs.

Credit: cash or bank deposit.

But it is not necessarily the management cost, to see who is the beneficiary, if it is a workshop special, then the manufacturing cost, the sales department on the sales cost, the management department on the management cost, but usually the network is shared, hanging management costs can also be, not necessarily too fine.

Brand license fee = patent royalty.

The royalties paid by our company shall be amortized over the period specified in the contract:

1. Purchase: Borrow: intangible assets - patent rights of 200,000 yuan.

Credit: Bank deposit of 200,000.

Credit: Intangible Assets - Amortization of Patents.

Hello, this brand authorization should only be a right to use, is there a term, if it is a term, it can be temporarily included in the long-term amortized expenses, and then evenly distributed during your use period and included in the sales expenses.

When paying the fee, borrow: 200,000 long-term amortized expenses

Credit: Bank deposit 200000

When amortized, debit: selling expenses.

Credit: Long-term amortized expenses.

1. The construction cost is mainly the construction and maintenance expenses incurred by the company in order to publicize the company, including the initial construction cost and the later maintenance cost, the initial construction cost is mainly to pay the network company's site construction cost, and the later maintenance cost is mainly to pay the network company's operating expenses;

2. The accounting entries for the general treatment process of the initial construction cost are as follows:

Credit: Bank deposits (or accounts payable).

If a portion of the account has been prepaid before, the credit can offset the previously recorded prepayment account.

The accounting entries for the general processing of post-maintenance expenses are as follows:

Credit: Bank deposits (or accounts payable).

3. Operation and maintenance costs, after the launch, there are professionals for daily maintenance, and the maintenance personnel or the company will pay the operation and maintenance costs.

Credit: bank deposits, etc.

Credit: bank deposits, etc.

Credit: bank deposits, etc.

Credit: bank deposits, etc.

Management Expenses - Office Expenses.

Or management costs - advertising costs.

Management Fee - Network Service Fee (this is the most formal).

Isn't it for sale? Aren't the expenses related to sales the same as the sales expenses?

Oh, I don't understand what kind of cost you're talking about, if it's a **cost, there must be a design fee, **maintenance fee, space domain name fee, and some other fees, the body still depends on what you do**, if you don't understand, you can hi me.

For sellers, card sellers, and cardholders, the accounting treatment is as follows:

1. Seller.

1) When the cardholder purchases goods.

1. Accounting entries.

Debit: Accounts Receivable - Prepaid Card.

Credit: Tax payable on main business income - VAT payable (output tax).

Borrow: Cost of main business.

Credit: Inventory of goods.

2. Invoices cannot be issued.

2) When settling with the card seller.

Borrow: Bank deposit.

Credit: Accounts Receivable - Prepaid Card.

Borrow: Selling expenses.

Credit: Accounts Receivable - Prepaid Card.

The invoice is obtained from the special VAT invoice issued by the card seller.

2. Company B (card seller).

1) When selling shopping cards.

1. Accounting entries.

Borrow: Bank deposit.

Credit: Other Payables - Prepaid Cards.

2. Invoice issuance: Ordinary VAT invoice is issued, the product name is filled in "prepaid card sales and recharge", and the tax rate is filled in "no tax".

2) When settling prepaid card funds with the seller.

Debit: Other payables - prepaid cards.

Credit bank deposits.

3) When settling the fee with the seller.

1. Accounting entries.

Debit: Other payables - prepaid cards.

Credit: Other business income.

Tax Payable – VAT payable (output tax).

2. Invoice issuance and issuance of special VAT invoices, with the product name "brokerage ** service."", with a tax rate of 6%.

3. Cardholders.

1) When purchasing a card from the card seller.

1. Accounting entries.

Debit: Other receivables - prepaid cards.

Credit bank deposits.

2. The ordinary invoice issued by the invoice is obtained, the product name is "prepaid card sales and recharge", and the invoice tax rate column is "not taxable".

2) When using a card to purchase goods.

1. Accounting entries.

Debit: Accounts such as administrative expenses.

Credit: Other Receivables - Advances.

2. The VAT invoice cannot be obtained when the invoice is obtained, and can only be recorded with other vouchers that can prove the occurrence of the business.

How to account for the sales invoice of the prepaid card?

Answer: The card buyer has already obtained an invoice when obtaining the prepaid card and can be used to deduct costs and expenses before income tax.

Therefore, Announcement No. 53 clarifies that the seller shall not issue VAT invoices if it incurs VAT liability, and this income shall be declared as uninvoiced income.

Prepaid cards

A prepaid card refers to a prepaid voucher issued by a card issuer for profit through a specific carrier and form for the purpose of purchasing goods or services at a specific institution. According to whether the identity information of the cardholder is recorded, it is divided into registered prepaid cards and bearer prepaid cards; According to different information carriers, it is divided into magnetic stripe card and chip (IC) card.

Prepaid Card Issuance Process

Mainly issued by third-party card issuers, it is an emerging industry, profiteering industry, the number of cards issued is often hundreds of millions, billions of yuan, gross profit margin of more than 10%.

The lecture fee is trained by the company's employees, and can be included in the employee education expenses borrowed: management expenses.

Credit: Employee Compensation Payable.

Borrow: Employee remuneration payable.

Credit: Bank deposits (or cash on hand).

According to the number of accounts involved in accounting entries, they can be divided into simple entries and compound entries.

Simple entries refer to accounting entries that involve only two accounts, i.e., accounting entries that borrow one and one loan;

A compound entry is an accounting entry that involves two or more accounts, not including two.

Process entries. 1. This account accounts for the income tax expenses recognized by the enterprise that should be deducted from the total profit of the current period.

2. This account can be calculated in detail according to "current income tax expense" and "deferred income tax expense".

3. The main accounting treatment of income tax expenses.

On the balance sheet date, the current income tax payable calculated and determined by the enterprise in accordance with the provisions of the tax law shall be debited to this account (current income tax expense) and credited to the account of "tax payable income tax payable".

On the balance sheet date, the "Deferred Tax Assets" account is debited and the account (deferred tax expense), "Capital Reserve and Other Capital Reserve" is credited according to the difference between the due balance of the deferred tax assets and the balance of the "Deferred Tax Assets" account. The difference between the due balance of deferred tax assets and the balance of the "deferred tax assets" account is reversed.

Borrow: Administrative expenses 1250 Credit: Employee compensation payable 1250 Borrow:

Employee compensation payable 1250 credit: bank deposit (or cash in hand) 1000

Tax payable - personal income tax 250 personal income tax is transferred to income tax at the end of the month.

If you are paid for the training that the company hires, you can do this:

Borrow: Administrative Expenses - Labor Expenses 1000

Tax payable - withholding personal income tax 250

Credit: Bank Deposit Cash 1250

The easier way is:

Borrow: Management Expenses - Training Fees 1250

Credit: Cash 1250

Lecture fees are trained by the company's employees, which can be included in the employee education funds, and if the company normally accrues the employee education funds, it can:

Borrow: Other payables - 1250 for staff education

Credit: cash 1000

Tax payable - withholding and payment of personal income tax 250

It can be included in the management expenses and should be made as an entry:

Borrow: Administrative expenses.

Credit: Accounts such as cash on hand or bank deposits.

For expenses that have not yet been recognized as assets, if the R&D expenses have been included in the previous period, the subsequent expense adjustments can be included in the asset items after the software is completed.

Hello teacher. For example, our company is a software company, company A entrusts our company to develop software, and the cost is divided into two times, and our company outsources part of the business to software company B due to lack of manpower, and our company is also transferred to company B twice, and company B issues us technical service invoices, how to make entries? Thank you.

Suggestion: Take the technical service fee charged by the other party as the project cost.

Borrow: development cost - technical service fee.

Credit: Accounts payable, etc.

The general taxpayer bank pays the employee training fee for entry.

Borrow: Management Expenses - Staff Education Expenses.

Debit: Tax Payable - VAT Payable - Input Tax.

If it is a start-up time.

Borrow: management expenses - start-up costs - personnel training costs.