Why is there no calculation question for the accounting foundation bought back from the bookstore?

There is indeed a lot of knowledge in accounting, and it is necessary to start with the basics. First of all, study and study: basic accounting, financial regulations, and then talk about other things after taking the accounting qualification certificate. If you want to learn quickly, you can still apply for an accounting training course online.

There are no calculation questions in the real exam, do you buy the accounting foundation to take the practitioner certificate? That exam doesn't take calculations.

If you want to do calculations and improve your ability. Just buy this and contact to do it. That's a little bit more learned.

1. (Primary) accounting professional and technical qualifications shall be subject to the examination system of unified national organization, unified examination time, unified examination syllabus, unified examination proposition and unified qualification standards. In principle, the (primary) accounting professional and technical qualification examination shall be held once a year.

The National Accounting Professional and Technical Primary Qualification Examination consists of two subjects: the foundation of economic law and the primary accounting practice. The examination textbooks are compiled by the Accounting Qualification Evaluation Center of the Ministry of Finance, and the basis of economic law is published by the Economic Science Press, priced at 36 yuan; The primary accounting practice is published by China Financial and Economic Publishing House, priced at 28 yuan. Textbooks are usually booked at the Finance Bureau at the time of application.

3. The examination time is generally arranged in the third week of May of the examination year.

6. Sunday. (Subject to the registration time and examination time announced in the current year). The Preliminary Qualification Examination is conducted over two half-days, with 3 hours for the Elementary Accounting Practice subject and an hour for the Basic Economic Law subject.

4. Those who register for the accounting professional and technical qualification examination should meet the following basic conditions:

1) Adhere to principles and have good professional ethics;

2) Conscientiously implement the "Accounting Law of the People's Republic of China" and the national unified accounting system, as well as relevant financial laws, regulations, rules and regulations, and have no serious violations of financial discipline;

3) Perform job responsibilities and love their own work;

4) Have accounting qualifications and hold accounting qualification certificates.

5. In addition to the above basic conditions, those who sign up for the primary qualification examination for accounting professional and technical skills must also have a technical secondary school or high school graduation or above recognized by the education department.

6. The registration time is generally arranged from mid-October to the end of November of the previous year of the examination year. (Subject to the registration time announced in the current year).

7. Those who take the primary qualification examination must pass all the subjects in one examination year. If you can't pass 2 exams in the current year (60 points on a 100-point scale), continue to work hard next year!

I wish you success in the 2010 Junior Accounting Title Exam!

Do you have a qualification certificate? Yes, you only need to be able to do the basic entries in the business test. What's the calculation?? At most, you can calculate an accounting profit or something.

There are new books for accounting research every year, and I don't know what you are buying, but there should generally be a workbook.

It's possible that it's fake, I'm not sure either.

The debit side of the accounts receivable sub-ledger + the debit side of the pre-receivables sub-ledger - the credit side of the bad debt provision.

50 + 3-1 = 520,000 yuan.

Isn't the following question just filling in the balance sheet item? For this, you need to memorize which items written in the book are calculated from which subjects. For example, the "accounts receivable" item needs to be calculated by the debit balance of the "accounts receivable" detail account plus the debit balance of the "accounts receivable" detail account, because the advance receipt represents the liability on the credit side, and the debit side naturally represents the same meaning as the "accounts receivable" on the debit side.

This is to memorize, and then it is to find more similar questions to do, and if you do more, you will naturally become familiar with it, and the truth will be through.

As with math, it must be combined with problem-solving.

1. Borrow: 50,000 bank deposits

Credit: 50,000 for short-term borrowing

2. Borrow: 80,000 fixed assets

Goods: Paid-up capital 80,000

3. Borrow: fixed assets 70,000

Credit: Bank deposit 70000

4. Borrow: bank deposit 120,000

Credit: Short-term borrowing 120,000

Debit: Accounts payable 120,000

Credit: Bank deposit 120,000

5. Borrow: capital reserve 60,000

Credit: Paid-up capital 60,000

6. Borrow: profit public allocation - undistributed profit 30,000 loan: dividends payable 30,000 total assets = 100 + 5 + 8 + 7-7 + 12-12 = 113 total liabilities = 100-40 + 5 + 12-12 + 3 = 68 owner's equity = 40 + 8 + 6-6-3 = 45

Assets = Liabilities + Equity.

Beginning 100 = 60 + 40

Total assets in January = 100 + 5 + 8 + 7-7 + 12-12 = = 113

Total liabilities = 100-40 + 5 = 65

1. Borrow: bank deposit 5

Credit: Short-term borrowing 5

2 Borrow: Fixed assets 8

Credit: Paid-up capital8

3 Borrow: Fixed assets 7

Credit: Bank Deposit 7

4 Debit: Accounts Payable 12

Credit: Short-term borrowings12

5 Borrow: Capital Reserve 5

Credit: Paid-up capital 5

6 Can you write the specific points, is it issued by the bank or withdrawn?

If it is accrued.

Borrow: Profit distribution 3

Credit: Dividends payable 3

Assets = 100 + 5 + 8 = 113

Liabilities = 60 (100-40) + 5 + 3 = 68

The question involves cash discount "2 10,1 20,n 30".

2 10 means that if the buyer pays back the money within 10 days, it will pay 2% less1 20 means that the buyer will pay back within 11-20 days 1% less payment n 30 means that the buyer must pay back the money within 30 days (if you don't pay it back, see you in court!). ~

Because it was said that "VAT is not taken into account when calculating cash discounts".

Therefore, the discount enjoyed by the purchaser only includes the price.

10,000*1%=100 yuan.

The money received by the enterprise selling the goods is 1700 value-added tax and 10000-100 price, 1700 + (10000-100) = 11600 yuan, in addition, the above 100 yuan is the cash discount given by the sales unit in order to recover the arrears as soon as possible, and the discount is the cost incurred for the money, so it is recorded in the financial expenses (the subtext is to pay back the money quickly, and it is okay to pay it back), I hope it will help you

The payment on the 24th is to pay within 20 days, and the actual collection is 10000*(1-1%)+1700, and the cash discount is included in the current financial expenses.

1. Borrow: fixed assets 10560

Credit: Bank Deposit 10560

The recorded value of the equipment was $10,560.

The recorded value of the fixed assets purchased by the enterprise includes the purchase price, relevant taxes and fees, transportation costs, loading and unloading costs, installation fees and professional service fees attributable to the fixed assets before the fixed assets reach the intended usable state. This question is: 8000 + 1360 + 1200 = 10560

However, since the beginning of this year, due to the transformation of value-added tax (that is, China's current production-based value-added tax to consumption-based value-added tax), which means that the value-added tax included in the fixed assets purchased by enterprises is allowed to be deducted from inputs, so the relevant taxes and fees in the recorded value of the above-mentioned fixed assets purchased by enterprises must be excluded from VAT. This question is left: 8000 + 1200 = 9200

At this time, the accounting entries are: debit: fixed assets 9200 tax payable - VAT payable (input tax) 1360 credit: bank deposit 10560

The recorded value of the equipment was $9,200.

2. Borrow: raw materials 18800

Tax Payable - VAT Payable (Input Tax) 3060 Credit: Accounts Payable Bank Deposits 21860

The actual cost of material A was $18,800.

The actual procurement cost of purchased raw materials, including the purchase price, relevant taxes (excluding VAT), transportation and miscellaneous expenses incurred in the procurement process (such as transportation costs, packaging costs, loading and unloading costs, insurance premiums, storage fees, etc.), etc. This question is: 200 90 + 800 = 18800

1. The recorded value of the equipment:

8000 + 1360 + 1200 = 10560 (yuan) 2, the actual cost of a material:

90 200 + 800 93% = 18744 (yuan).

The tax on fixed assets at the beginning of the year can be deducted, so the recorded value of fixed assets cannot be calculated. Its recorded value is 8000+1200 9200

2.The actual cost includes the purchase price and freight 200*90+800 2600The tax on the purchase of raw materials by enterprises is also deductible, and the actual cost of materials cannot be calculated.

Unit cost = (9000 + 14000 * 5 + 4000 * 6) (9000 + 14000 + 4000) =

So the cost of this month's issuance = yuan.

The production cost is directly related to the production of the product, such as direct materials and direct labor, and the manufacturing cost is indirectly related to the production of the product, that is, the occurrence of these expenses is ultimately due to the production of the product, so in the end it still has to be included in the product cost, so the total production cost of the product should include direct materials, direct labor and manufacturing costs.

The total production cost of the finished products in the workshop in this month = the balance of the product cost at the beginning of the period + the cost incurred in the current period - the balance of the product at the end of the period.

2000 + 40000 + 8000 + 4000 + 4000 + 200-4400 = 53800 (yuan).

200 is spread over the newspaper fee, 1200 6 = 200

Product costs include production costs, manufacturing expenses. Production costs are the expenses incurred by direct labor (wages, benefits, and direct materials of production workers) in the workshop. Manufacturing expenses are other expenses incurred in the production workshop due to direct labor and direct materials, such as the wages and benefits of workshop management personnel, the depreciation of fixed assets in the workshop, the consumption of general materials, and the water and electricity costs in the workshop.

This month's consumption of raw materials 40,000 yuan, production workers' wages and welfare costs of 8,000 yuan, the workshop management wages and welfare expenses of 4,000 yuan, workshop water and electricity costs of 4,000 yuan, these are product costs, a total of 56,000, at the beginning of the month + the cost of this month - the cost of completion carryover = at the end of the month when the product is completed 53,600

Production costs and manufacturing expenses are well distinguished, everything directly related to a single product, such as material labor, is the cost of production, and related to multiple products, such as workshop management expenses and depreciation of water and electricity costs, etc. are manufacturing costs.

Manufacturing costs are part of the cost of production, and at the end of the accounting period, manufacturing expenses are carried forward to the production cost account.

Production cost = direct labor + direct material + manufacturing expense.

The cash discount is a preferential policy given to encourage the payer to repay the loan on time or in advance, and it is not reflected in the occurrence of sales, but is also reflected in the repayment. The sale is reflected in the commercial discount.

The entries are: Accounts receivable Company A 21060 Credit: main business income 18000 (selling price multiplied by (1 10%)).

Tax payable VAT (output tax) 3060 (18000 times 17%)

First of all, it is necessary to confirm whether the purchaser has prepaid the purchase price during the discount period, and then make the amount of accounts receivable.

A1In May 2020, a production workshop of Company A completed the production of 200 pieces of product A and 300 pieces of product B, and all the completed production notices were put into storage at the end of the month. The relevant means of production are as follows:

1) 6,000 tons of raw materials, including 4,000 tons for product A and 2,000 tons for product B, and the unit price of the raw materials is 150 yuan per ton. (2) The production of product A is 5,000 hours for direct producer employees, 3,000 hours for product B, and the standard wage for one hour is 20 yuan (3) The production workshop incurs 100,000 yuan for management personnel's wages, depreciation expenses, water and electricity expenses, etc., and the workshop only produces two kinds of products A and B this month, and Company A uses the production worker working hours ratio method to allocate manufacturing expenses. It is assumed that there are no products in progress at the beginning of the month or at the end of the month.

Requirements: Calculate the manufacturing cost that should be allocated to product A. Calculate the manufacturing cost that should be allocated for product B.

Calculate the production cost of product A for the current month. Calculate the finished product produced in the month of product b. (1) The manufacturing cost that should be allocated to product A = 100000 (5000 + 3000) 5000 = 62500 (2) The manufacturing cost that should be allocated to product B = 100000 (5000 + 3000) 3000 = 37500 (3) The production cost of product A in the current month = 4000 150 + 5000 20 + 62500 = 762500 (4) The production cost of product B in the current month = 2000 150 + 3000 20 + 37500 =397500 (5) Accounting entries for product completion and warehousing:

Borrow: Inventory Goods - Product A 762500 Inventory Goods - Product B 397500 Credit: Production Cost - Product A 762500 Production Cost - Product B 397500