Zhang Wei borrowed 500 yuan for travel expenses and withdrew it in cash, how to make accounting entr

Hello, Accountant Zheng Diantong Online School This question:

Debit: Other receivables 500

Credit: Cash on hand 500

Accounting Lao Zheng Yitong online school, accounting qualification certificate (accounting certificate, accounting certificate) 448 yuan counseling package passed, the requirements here are strict, words must be done, and actions must be fruitful. The specific method of the coaching package is passed:

First, the whole process of Q&A counseling: voice, a pair.

1. Tutoring, answering questions and answers.

Second, supervise the whole process. Discuss the study plan with the teacher and strictly implement it. It is planned that each chapter will start and end on the day of the month, allowing for fine-tuning according to the actual situation.

Students are required to report their learning and the accuracy of chapter practice every day. Reporting method: where the plan goes, where it actually goes, whether it is fast or slow compared to the plan.

The accuracy of the chapter needs to be reported in screenshots. If you don't report, you should criticize harshly and show no mercy.

Thirdly, it was broken and crumpled, and it was easy to understand the teaching. Because it is so easy to understand, the students call the teacher the accounting translator (the translation of accounting terminology into a language that everyone can understand). **You can send it to you to see and rate it yourself.

Fourth, take one step at a time, steadily and steadily. It is recommended to read ** first, read the book again, and then do chapter exercises. It is required that the accuracy rate of each chapter practice is not up to 80%, and it is not allowed to study the next chapter, one step at a time.

Fifth, three rounds of review, simulation software is provided. In the first round, a comprehensive and accurate understanding of the basic knowledge is provided, and the practice questions that are relatively basic and can especially test the accuracy of comprehension are provided, if it is stable at 80%, it is not a big problem to pass the test; In the second round, we will do questions like crazy, provide the same examination system as the examination mode, and adapt to and be familiar with the examination environment; In the third round, set aside a week to prepare for the exam.

Debit: Other receivables - Zhang Wei.

Credit: Cash.

The cashier only records the accounts involving cash, according to the meaning of the title, the amount of reimbursement + the cash returned, the total amount of loans is 2,000 yuan, and the cashier makes the accounts as follows:

Borrow: Administrative Expenses - Travel Expenses 1800

200 in cash

Credit: Other Receivables - Small Sheet 2000

Extended information: The cashier is a general term for handling the cash receipt and payment, bank settlement and related accounts of the unit in accordance with the relevant regulations and systems, and keeping the cash in stock, valuable**, financial seals and related bills.

In ancient China, cashiers also referred to the management of income and expenditure in family and other aspects, such as Qingtian Lanfang's "Epitaph of Yuan Gong (Yuan Kelizi, Yuan Shu) of Ming Henan Participation in Politics": "Seventeen years to return, that is, to pass on the family affairs." According to the relatives, the royal Zang obtained, the food and wine, the comprehensive cashier, nothing is in order. ”

Broadly speaking, as long as it is the receipt, payment, custody and accounting of bills, monetary funds and valuable **, they all belong to the cashier. It includes not only the handling of bills, monetary funds, and valuable receipt and payment business of the accounting department of each unit, the sorting and custody of bills, monetary funds, and valuable funds, the accounting of monetary funds and valuable funds, but also the receipt and payment of monetary funds and the custody of various business departments. In the narrow sense, cashier only refers to the work of the accounting department of each unit to set up cashier positions or personnel.

The cashier was created with the emergence of money and currency exchange industry, and the so-called "out" means expenditure, pay; And "Na" is income. Specifically, the cashier's work is a job to manage the entry and exit of monetary funds, bills, and valuables.

The specific process. 1. Handle bank deposits and cash pick-ups.

2. Responsible for the management of checks, drafts, invoices and receipts.

3. Make bank accounts and cash accounts, and be responsible for keeping financial seals.

4. Responsible for reimbursement of travel expenses.

1.If you need to borrow and disburse, you must fill in the debit form, and then submit it to the general manager for approval and signature, and submit it to the financial review, and after confirming that it is correct, the cashier will pay the money.

2.After the employee comes back from a business trip, fill in the payment certificate according to the facts, and paste the receipt or invoice on the back of the form, first hand it over to the certifier for signature, and then sign it to the general manager for actual reimbursement, and then after the accounting audit, the cashier will give reimbursement.

5. Payment of employees' wages.

It seems that there is a loan of 2000 yuan Borrow: management expenses - travel expenses 1800 Cash 200 Credit: other receivables - small sheet 2000 The cashier only records accounts involving cash.

The cashier only makes a cash income of 200 yuan. Keep a cash journal with a cash increase of $200.

Borrow: 1800 for administrative expenses

Borrow: 200 cash on hand

Credit: Other Receivables - Small Sheet 2000

Reimbursement of travel expenses.

Accounting entries: Debit: Administrative expenses.

Travel expenses Cash on hand Credit: Other receivables.

Travel expenses are an important recurrent expenditure item of administrative institutions and enterprises, mainly including transportation expenses, accommodation expenses, food expenses and miscellaneous expenses incurred during business trips.

Extended information: When borrowing: if the employee calls Zhang San Borrow: other receivables - Zhang San 400 Credit: cash - 400 When he comes back for reimbursement, he will be issued a receipt for collection, and then borrow: sales expenses.

Travel expenses 350 Cash - 50 Credit: Other receivables - Zhang San 400 and then attach the bill for his reimbursement. Li Ming, an employee of a company.

1,800 yuan of travel expenses are borrowed in advance for business trips, paid in cash, and 1,600 yuan of travel expenses are reimbursed after returning from business trips, and the balance is paid in cash.

Borrow other receivables when borrowing travel expenses - Li Ming 1800, cash 1800, and borrow management expenses - travel expenses 1600 and cash 200 when returning from a business trip for reimbursement.

1. Li Ming borrowed 1,800 yuan in advance for travel expenses, the bills were reviewed correctly, and when the cash in hand was paid: Borrow: other receivables Li Ming 1800 Credit: cash in hand 1800

2. Li Ming returns from a business trip to reimburse 1,600 yuan for travel expenses, and when the remaining money is returned in cash, if Li Ming is a salesman in the sales department, when he comes back from a business trip for reimbursement, his travel expenses should be included in the "sales expenses and travel expenses"; If Li Ming is a manager of another department, his travel expenses will be included in the account of "Management Expenses - Travel Expenses", and a receipt of 200 yuan will be issued to Li Ming. Borrow: Selling expenses (or administrative expenses) - Travel expenses 200 Borrow:

Cash on hand. 200 Credit: Other Receivables Li Ming 1800 Factory Human Resources Department.

Li Li reimbursed 4,800 yuan for travel expenses, and he had advanced 5,000 yuan in cash, and the balance was returned. Debit: Other Receivables - Li Li 5000 Credit:

Cash 5000 Borrow: Administrative expenses 4800 Cash 200 Credit: Other receivables - Li Li 5000

Entries at the time of borrowing Loan: Other receivables - Zhang Qing.

1500 Credit: cash in hand 1500 Entries at the time of reimbursement Credit: administrative expenses - travel expenses 1300 Borrow: cash in hand 200 Credit: other receivables - Zhang Qing 1500

Hello! Your question should be that Li Hua borrowed 150 yuan in cash before going on a business trip? If so, then Li Hua borrowed 150 yuan in cash before the business trip to make the entry.

Borrow: Other receivables Li Hua.

Credit: Cash. Li Hua came back from a business trip and reimbursed 100 yuan for the travel expenses of Yuan Zhahong, and the remaining 50 yuan in cash was handed over to Liang Heng to return to the cashier, and the entries were.

Borrow: management fees, etc.

Cash. Credit: Other Receivables Li Hua.

Typing isn't easy, oh! Hail book.

Borrow: Administrative Expenses - Travel Expenses.

Cash. Credit: Other Qi Xin receivables Li Gaochang Lunhua Xun Annihilation.

Borrow: Present state gold.

Management Expenses - Travel Fees.

Credit: Other Receivables - Li Hua Bureau Closed Signs.

Debit: Other receivables - travel expenses 5000

Credit: cash in hand 5000

Other receivables mainly include:

1. All kinds of compensation and fines receivable. Compensation to be collected from the relevant insurance company due to accidental loss of enterprise property, etc.;

2. Rent receivable for rental packaging;

3. Various advances that should be collected from employees, such as water and electricity bills paid for employees, medical expenses and rent expenses that should be borne by employees;

4. Deposit a deposit, such as a deposit paid for renting packaging;

5. Other receivables and provisional payments.

6. Reserve fund (reserve fund allocated to various functional departments, workshops, and personal turnover use of the enterprise).

Borrow: Other receivables - travel expenses 5,000 yuan.

Credit: cash deposit of 5,000 yuan.

The cashier paid the cash, the cash in hand decreased, credited, when Xiao Wang borrowed the money, the travel expenses have not yet occurred, can not be credited to the relevant expenses, but Xiao Wang owes the enterprise money, forming a creditor's right of the enterprise, that is, receivables, the amount owed by individuals to the enterprise through the "other receivables" accounting, receivables increased debit.

Ask what is the cash check and withdraw 10,000 yuan in cash from the bank for petty accounting entries.

Ask the purchaser Zhang Jun to come back from a business trip, the actual reimbursement of travel expenses of 5,500 yuan, what is the accounting entry of the difference made up in cash.

Question: Purchased a batch of B materials from Company C, the price indicated on the special VAT invoice is 200,000 yuan, the value-added tax is 26,000 yuan, the materials have been inspected and received into the warehouse, and 100,000 yuan is paid by bank deposit, and the rest of the money has not been paid.

Tax payable: VAT input tax payable.

loans, bank deposits.

Accounts payable. Dear, is this doing homework? Haven't been exposed to accounting before?

Question: Sell a batch of this product to Company D, the price indicated on the special VAT invoice is 300,000 yuan, and the VAT is 39,000 yuan, and the money has been deposited in the bank. The cost of sales of this batch of products is 240,000 yuan.

Credit, main business income.

Tax payable, VAT output tax payable.

borrow, the cost of the main business.

credit, inventory goods.

Borrow: Other receivables - travel expenses 5,000 yuan.

Credit: cash deposit of 5,000 yuan.

Borrow: 1500 for administrative expenses --- travel expenses

Borrow: 500 cash on hand

Credit: Other Receivables--- Zhang Ming 2000

Q: How to make accounting entries for salespeople to borrow cash 2000 for business trips, and reimburse travel expenses 2000 after 10.

A: The entries are as follows:

1) When the sales staff goes on a business trip to borrow cash, they will be divided into Huai letters

Borrow: Other receivables - full name of salesperson with round 2000 loan: cash in hand 2000

2) When reimbursing travel expenses after returning from a business trip, entries:

Debit: Selling Expenses - Travel Expenses 2000

Credit: Other receivables - full name of salesperson 2000

Out of the bend book errand.

Debit: Other receivables 2000

Credit: Cash on hand 2000

At the time of reimbursement. Borrow: Write-off Troubled Sales Expenses - Travel Expenses 2000 Credit: Other Receivables 2000

Borrow: Management Expenses Coarse Code Scatter 5000 Modular Credit Credit: Cash in Hand 5000 Meaning:

Bookkeeping is to record all the economic operations of an enterprise, institution or individual family in the account books using certain bookkeeping methods; It refers to the use of double-entry bookkeeping method to register economic business in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system. Registering account books is the main part of accounting work.

Specific process: Fill in the voucher according to the daily business. The official invoice should be attached to the accounting voucher.

Register cash journals, bank deposit journals, and sub-ledgers according to the accounting vouchers.

At the end of the month, fill in the account summary table according to the summary of the accounting vouchers of the whole month, and register the general ledger according to the account summary table. (If the business volume is large and there are many accounting vouchers, it can also be summarized by ten years and registered in the general ledger).

Checkout. Fill in financial statements based on the balances and amounts incurred in each account of the general ledger.

Question: Li Lu traveled to Shuhua and came back from a business trip, reimbursed 100 yuan for travel expenses, and handed over the remaining 50 yuan in cash to the town to answer the cashier, how to make accounting entries.

Answer: Li Hua came back from a business trip, reimbursed 100 yuan for travel expenses, and returned the remaining 50 yuan in cash to the cashier, and the entries are as follows:

Borrow: Administrative expenses - travel expenses 100

Cash on hand 50

Credit: Other receivables early first payment - Li Hua 150

The sales staff borrowed 2,000 yuan in cash for a business trip, and the accounting treatment of 2,000 yuan for reimbursement of travel expenses after the 10th is:

1. When borrowing:

Debit: Other receivables 2000

Credit: Cash 2000

2. When reimbursing travel expenses:

Debit: Selling Expenses - Travel Expenses 2000

Credit: Other receivables 2000

When borrowing:

Debit: Other receivables - salesperson 2000

Credit: Cash 2000

Reimbursement: Borrow: Sales Expenses - Travel Expenses 2000 Credit: Other Receivables - Sales Staff 2000 In other words, what does "post-10" mean?