The master of accounting comes in and takes a look at the urgency of doing accounting for the first

The basic process of accounting can be roughly divided into seven steps. 1. Classify the original vouchers 2, prepare accounting vouchers 3, register accounting books 4, summarize accounting vouchers 5, register the general ledger 6, reconcile and settle accounts 7, and prepare accounting statements.

This should be the so-called co-product. That is, a production process that can produce different products at the same time. The products produced by the same production process are called co-products, which are D and E here.

The cost of the process of producing co-products is known as joint cost. The cost accounting of co-products is mainly to allocate the joint costs to the co-products. There are several distribution methods, such as output allocation, coefficient allocation, and selling price allocation.

When it comes to the unit price of sales, it should be that it is intended to be dealt with by the selling price distribution method.

Joint cost: 20 100 + 15 80 + 10 50 = 3700 yuan.

Total sales revenue: 80 200 + 40 30 = 17,200 yuan.

Distribution factor: joint cost Total sales revenue = 3700 17200 = D The joint cost should be allocated to the product: 80 200

The joint cost should be allocated to the product e: 40 30 (the calculation here is not particularly accurate due to the allocation factor).

After calculating the production cost of D and E, the cost of sales will naturally come out, and the two are consistent.

d. E products commonly consume raw materials 100 * 20 + 80 * 15 + 50 * 10 3700

It is apportioned according to the output of D and E products.

dProduct allocation 200 (200+30)*3700 eProduct allocation 30 (200+30)*3700 The above calculation is the cost of materials, and the cost of production or sales plus labor costs and manufacturing costs.

Calculated based on the number of raw materials used in product D and product E

The calculation of the cost of sales of products D and E should be added to the cost of materials and labor for the production of products D and E.

If the three materials of ABC are used together in the production of the two products, and the material cost cannot be specifically apportioned, you can allocate it according to the proportion of output.

dProduct = 200 (200 + 30) * (100 * 20 + 80 * 15 + 50 * 10).

Product e=30 (200+30)*(100*20+80*15+50*10).

The amount of consumable material can also be calculated in this way:

D product consumption a material = 200 (200 + 30) * 100 and so on.

** Direct material direct labor manufacturing cost total slightly 8-31 early 4000 yuan 0 yuan 0 yuan.

9-30 this month: 16000 yuan, 3000 yuan, 4500 yuan, 9-30 completed: 14000 yuan, 3000 yuan, 4500 yuan, 9-30, in production, 6000 yuan, 0 yuan, 0 yuan.

The last column adds up horizontally, so I won't add it.

Total cost of completion in the month = 14,000 + 3,000 + 4,500 unit cost = total cost 350

If you don't know, you can ask questions.

Exercise 1:

1. Borrow: notes receivable 100 000

Credit: main business income 100 000

2. Borrow: bank deposit 10 900

Credit: notes receivable 10 000

Finance Fee 900

3. Borrow: notes receivable 50 000

Credit: income from main business 50 000

4. Debit: accounts receivable 10 000

Credit: notes receivable 10 000

5. Borrow: bank deposit 20 000 * (1-10% * 7 12).

Finance 20 000*10%*7 12

Credit: Notes receivable 20 000

6. Borrow: bank deposit 39

Short-term borrowings - interest adjustments.

Credit: short-term borrowing - cost 40 000

7. Borrowing: short-term borrowing 40 000

Credit: bank deposits 40 000

Borrow: Finance Expenses.

Credit: Short-term borrowings - interest adjustments.

Debit: Accounts receivable 40 000

Credit: Notes receivable 40 000

Exercise 2: Selling goods:

Debit: 100 000 notes receivable

Credit: income from main business 85 470

Tax payable - VAT payable (output) 14 530

The company's monthly interest income is:

Discount Interest: Discount income is:

Maturity value - discount interest = 102 250-1

At Discount: Borrow: Bank Deposit 102

Credit: Notes receivable 100 000

Finance Fee 2

Note: At the time of discounting: discount interest = maturity value * discount rate * discount period.

Maturity value = par value + par value * coupon rate * maturity of the note.

In the case of non-interest-bearing notes: the discount interest is directly charged to the financial expense.

In the case of interest-bearing notes: the difference between the discount interest and the coupon interest is included in or offset by the financial expenses.