The specific workflow of material accounting work and the accounting processing of warehousing and w

1. Construction costs include direct costs and indirect costs. 2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form". 3. When the construction unit pays the project price, the accounting treatment of the construction enterprise:

Debit: Bank Deposit Credit: Accounts Receivable Note:

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1. The material warehousing is based on the warehousing list, that is, the company has received the goods, and it must be done in the warehousing.

2. The special invoice is used to make accounts, even if there is not, you can also make a provisional estimate for the goods that have been put into storage.

Borrow: Inventory (or raw materials).

Credit: Accounts Payable - Provisional.

The custody is based on the actual receipt of goods and materials to open a warehousing order. Accounting according to the record on the special invoice and warehousing list bookkeeping, when the custody of the goods issued according to the picking list at the same time issued out of the warehouse, accounting according to the material to receive electricity to make the warehouse processing. There are three accounting methods for material discrepancies:

FIFO method, weighted average method, moving weighted average method.

1. Accounting entries for material warehousing.

Borrow: raw materials.

Credit: Supplies in transit.

2. When the material is out of the warehouse, the accounting entries:

Borrow: production costs.

Manufacturing costs. Management fees.

Credit: raw materials.

Raw materials. <>

i.e. raw materials and materials. Raw material (raw.)

material) generally refers to products from mining and agriculture, forestry, animal husbandry, and fishery; material (processed

material) generally refers to the raw materials that have undergone some processing. For example, logs produced in forestry are raw materials, and logs are processed into planks and become materials. However, in actual life and production, the division of raw materials and materials is not necessarily clear, so the term raw materials are generally used to refer to trembling things.

The method of writing material out of Ku's accounting entries is as follows:

Raw material outbound accounting entries.

Raw materials are consumed out of the warehouse.

Borrow: production costs.

Manufacturing costs. Management fees.

Credit: raw materials.

Sales of raw materials out of the warehouse.

Debit: Bank Deposits, Accounts Receivable.

Credit: Other business income.

Tax Payable - VAT Payable (Output Tax).

At the same time, the cost of sales is carried forward.

Borrow: Other operating costs.

Credit: raw materials.

Inventory goods outbound accounting entries:

Inventory Commodity Management Specification Inventory Commodity Management Specification (ISO9001-2015) 1The purpose is to ensure that the company's warehouse inventory commodity accounts are clear, the accounts are consistent, the accounts are consistent, the accounts are consistent, the commodity management responsibilities are clarified, the commodity safety is strengthened, and the following system is specially formulated.

Inventory commodity management scope: including raw materials, finished products, semi-finished products, hardware materials and auxiliary materials stored in the warehouse, store samples, approved loaned goods for special reasons, returned to the factory for maintenance or replacement goods, and other goods that have no physical but the ownership of the goods belongs to the company.

Commodities that have been returned to the factory and have not yet been transported in the warehouse, and the customer has not yet picked up or delivered the goods, consignment goods and other goods that have physical objects but the ownership does not belong to the company.

Requirements for inventory commodity management:

Inventory commodities are an important current asset of the company, all departments and links must strictly abide by all business processes of commodity purchase, sale and inventory and the "commodity inspection and return system", "inventory system" and other related systems, all documents involving inventory circulation must be signed and sealed according to the requirements of the "commodity inspection and return system".

Material storageAccounting entriesIt is written as follows:

1. The payment for the stove has been paid, the invoice has arrived, and the materials have been inspected and stored in the warehouse.

Borrow: raw materials. Taxes and fees due.

VAT payable (input tax.

Credit: Bank deposits.

2. If the payment has not been paid, the invoice has arrived, and the materials have been inspected and received into the warehouse.

Borrow: raw materials. Tax payable – VAT payable (input tax); Credit: Accounts payable.

3. If the payment has not been paid, the invoice has not arrived, and the materials have been inspected and received into the warehouse.

Provisional valuation is recorded in the accounts, debited: raw materials; Accounts Payable: Provisional Accounts Payable.

In red letters at the beginning of the next month.

Preparation of accounting entries for reversal, debit: accounts payable - provisional accounts payable; Credit: raw materials.

4. The payment has been paid, the invoice has arrived, and the materials have not yet been inspected and received into the warehouse.

Borrow: materials in transit; Tax payable – VAT payable (input tax); Credit: Bank deposits.

The materials are received and inspected in the warehouse, borrowed: raw materials; Credit: Supplies in transit.

Accounting entriesAlso known as: bookkeeping formula, referred to as entries refers to bookkeeping according to double-entry.

Principle, a record that lists the accounts of both parties and their amounts corresponding to each economic transaction. Accounting entries are accounting documents.

The simplified form is the embodiment of the principle of double-entry accounting and the data basis of accounting bookkeeping.

Before registering the account, the accounting entries are prepared through the accounting vouchers, which can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of the account records and facilitating subsequent inspection.

The accounting entries for the material sales and the large draft are as follows:

1. The payment has been paid, the invoice has arrived, and the materials have been inspected and received into the warehouse

Borrow: raw materials.

Tax payable – VAT payable (input tax);

Credit: Bank deposits.

The material storage should be filled in the sub-ledger.

2. If the payment has not been paid, the invoice has arrived, and the materials have been inspected and received into the warehouse.

Borrow: raw materials.

Tax payable – VAT payable (input tax);

Credit: Accounts payable.

3. If the payment has not been paid, the invoice has not arrived, and the materials have been inspected and received into the warehouse.

Provisional valuation is recorded in the accounts, debited: raw materials;

Credit: Accounts Payable – Provisional accounts payable.

At the beginning of next month, prepare accounting entries in red and flush back:

Debit: Accounts Payable – Provisional accounts payable.

Credit: raw materials.

Raw materials should be carried forward to costs after they are used in production.

4. The payment has been paid, the invoice has arrived, and the materials have not yet been inspected and received into the warehouse.

Borrow: materials in transit;

Tax payable – VAT payable (input tax);

Credit: Bank deposits.

The material is received and inspected into the imitation warehouse:

Borrow: the original loss of filial piety materials.

Credit: Supplies in transit.

Raw materials refer to all kinds of raw materials, main materials and purchased semi-finished products that are processed by an enterprise in the production process to change their form or nature and constitute the main entity of the product, as well as auxiliary materials that do not constitute the entity of the product but contribute to the formation of the product. The daily receipt and delivery and balance of raw materials can be based on actual costing or planned costing.

When borrowing: raw materials; Credit: Bank deposits or accounts payable.

When leaving the warehouse, borrow: production costs; Credit: raw materials.

Semi-finished products are generally transferred from the production cost to the loan: semi-finished product loan: production cost Semi-finished product out of the warehouse may be production requisition, management department requisition or sales borrow: production cost, management expenses, other business costs Credit: semi-finished products.

Before making each entry, it is necessary to figure out what the result of the business that has occurred, and then think about how to make the entry. Secondly, before making each entry, we must figure out whether the business that occurs affects the project on the left or the right side of the equation, as Mr. Zhao Yubao said, just like driving, what situation should Chang Zhengbi go to the left direction, what situation should go to the right to hit the steering wheel, there must be a conditioned reflex, Naiju as soon as he sees the business content in the question, he can immediately think of which should be borrowed and which should be loaned.

The subjects on the left and right sides of the equal sign should be more familiar, at least you should know the commonly used accounts, and figure out why this account belongs to assets and why that account belongs to liabilities, which will be of great help to make entries.

If the outbound order is for the sale of inventory goods: debit: bank deposit or accounts receivable credit:

Income from main business Tax payable - VAT payable - output tax Then carry forward the cost Borrow: Cost of main business Credit: Inventory goods If the material is used to produce the product Borrow:

Production cost - a certain product Credit: raw materials if a certain department receives materials What do you do Loan: management expenses Sales expenses Manufacturing expenses Credit:

Raw materials Inventory commodities if used for employee benefits Borrow: Employee remuneration payable - Employee benefits Credit: Inventory commodities.