Huatian s monthly trial balance before closing the accounts on January 31, 2008 is as follows

1. The original entry is borrow: sales expenses - advertising expenses 4500 (actually 5400) credit: bank deposits 4500 (actually 5400).

The debit side of the sales expense is added 900, and the credit side of the bank deposit is added 900 (that is, the debit side is reduced by 900) 2, and the original entry is debit: accounts receivable 8500

Credit: main business income 8500

In fact, the accounts receivable increased by 8500, and when posted, it was mistakenly recorded as the accounts receivable credit 8500, that is, the decrease of 8500, then the accounts receivable debit plus 17000

3. The original entry is debit: accounts receivable 5000

Credit: main business income 5000

In fact, there is no such thing, and the debit receivable is reduced by 5000 at the time of reversal, and the credit of the main business income is reduced by 5000

4. The original entry is borrowed: management expenses 150

Credit: Bank deposit 150

The actual administrative expenses were 150, which was recorded as 510 at the time of posting, and the administrative expenses were debited and debited at the time of correction 3605, and the original entry was debit: inventory goods 3500 and corrected to debit: fixed assets 3500 credit:

Bank deposit 3500 credit: bank deposit 3500 correction inventory goods offset 3500, fixed assets increase 3500 seems to be uneven, the original number seems to be a bit of a problem.

What are you going to do?? Do you want me to do it for you?

Answer: (1) The depreciation of office fixed assets for this month is 1 000 yuan.

Borrow: 1 000 for administrative expenses

Credit: Accumulated depreciation 1 000

2) Carry forward the cost of goods sold in the current month, totaling 100 000 yuan.

Borrow: cost of main business 100 000

Credit: 100 000 goods in stock

3) The senior service unites to transfer the profit and loss account of the current month to the "profit of the year" account.

After adjusting the entries (1) and (2), the management cost = 20 000 + 1 000 = 21 000

Cost of operations = 100 000

Borrow: main business income 206 000

Credit: Profit for the year 206 000

Borrow: profit for the year 131 000

Credit: Cost of main business 100 000

Credit: Selling expenses 10 000

Credit: Management fees talk about misuse 21 000

4) Calculate the income tax payable for the current month at the income tax rate of 25.

Income tax payable for the current year = (206 000-131 000) * 25% = 18 750

Debit: Income tax expense 18 750

Credit: Taxes payable - Corporate income tax 18 750

5) Carry forward the current month's income tax to the "Profit for the Year" account.

Borrow: profit for the year 18 750

Credit: Income tax expense 18 750

6) Carry forward the "Profit for the Year" account.

Borrow: profit for the year 96 250

Credit: distribution of profits - undistributed profits 96 250

Cash on hand. Debit balance: 500

Bank deposits. 1) Debit balance: 85 000

Accounts receivable. 2) Debit balance: 45 500

Inventory items. 3) Debit balance: 170 000-100 000 = 70 000 fixed assets.

4) Debit balance: 200 000

Accumulated depreciation. 5) Credit balance: 5 000 + 1 000 = 6 000 short-term borrowing. 6) Credit balance: 20 000

Accounts payable. 7) Credit balance: 50 000

Taxes and fees due. 8) Credit balance: 18 750

Paid-up capital. Credit balance: 200 000

Surplus reserve. 9) Credit balance: 2 000

Profit distribution. 10) Credit balance: 8 000 + 96 250 = 104 250 total debit balance.

Total credit balances.

The balance of profit at the end of the month = 206,000 (revenue) - 100,000 (cost) - 10,000 (sales expenses) - 20,000 (management expenses) - 1,000 (depreciation expenses) = 75,000. Tax payable = 75,000 * 25% = 18,750

Profit distribution: Zaoxian = 75,000 (current year's profit) - 18,750 (tax payable) + 8,000 (profit distribution opening balance) + 40,000 (current year's profit) = 104,250

[206000-10000-(20000+1000)-10000 This part is (3) carry forward the profit and loss account of this month to the "profit of the year" account.

This year's profit increased by 206 000 and decreased by 10 000 + (20 000 + 1000) + 100000, and the main business income, main business costs, sales expenses, and management expenses were all zero.

Then 40,000 is the balance of the current year's profit before the end of December 2008, and together it is the balance of the year's profit at the end of December.

{40,000 profit for the year + (206,000 main business income - 10,000 main business cost - (20,000 management expenses + 1,000 accumulated depreciation) - 10,000 sales expenses.

(1) Provision for the depreciation of fixed assets for office use in the month was 1,600 yuan.

Borrow: Administrative fee 1600

Credit: Accumulated depreciation 1600

2) Carry forward the cost of goods sold for the month, totalling $290,000.

Borrow: The cost of main business is 290,000

Credit: 290,000 goods in stock

3) Carry forward the profit and loss account of the current month to the "Profit of the year" account.

Borrow: main business income 381600

Credit: Profit for the year 62000

The cost of main business is 290,000

Administrative fee 21600

Selling fee 8000

4) Calculate the income tax payable for the current month at the income tax rate of 25.

Borrow: Income tax expense 15500 62000*25% Credit: tax payable Enterprise income tax payable 15500

5) Carry forward the current month's income tax to the "Profit for the Year" account.

Borrow: profit for the year 15500

Credit: Income tax expense 15500

6) Carry forward the "Profit for the Year" account.

Borrow: profit for the year 46500+30000

Credit: Profit distribution Undistributed profit 46500+30000

August 31, 2008 Unit: RMB.

Account Name Debit Balance Credit Balance.

Cash on hand (1) 500

Bank Deposit (2) 11270

Accounts receivable (3) 5204

Inventory Item (4) 2570

Raw Materials (5) 3206

Fixed assets (6) 14770

Short-term borrowings 7) 13000

Accounts Payable 8) 6040

Paid-up capital 20 000

The main business income was 8 430

Cost of main business 4 000

Selling Expenses (9) 2210

Administrative Expenses (10) 3640

Finance Expenses (11)100

Total (12) 47470 (12) 47470

The record of the bank deposit journal in the title is 105 on 30 December 105 transfer cheque for payment of goods 17 100

Records of bank statements on December 30 Payments 105 Transfer cheques 11 700

If one of these 2 numbers is in the wrong order, according to the answer, the 2 numbers should be equal.

The first number should not be 11700, so that the journal balance should be (1) 153200 (17100-11700=5400, 153200-147800=5400) in the answer

If the question is correct, this question is very easy to do.

1) (5) Fill in the balance directly according to the company's bank deposit journal and bank statement at the end of the month.

2) The bank has received the uncollected amount of the enterprise: first look at the bank statement record of the bank has received the money, December 30 received 98 transfer check 15 000

30 December Receipt of payment of 25,000

Let's look at the money received by the business in the bank deposit journal.

29 December Received a cheque for 98 transfers of 15,000 for the sale of goods

30 December: Received a cheque for 355 transfer of 3,800 from Company A

After comparison, it was found that among the two payments received by the bank, 98 transfer checks of 15,000 were also received by the enterprise, and the payment received from the company was 25,000, which was not received by the enterprise, so it was concluded that the total amount received by the bank from the enterprise was 25,000

3) The amount that the bank has paid to the enterprise: first look at the money that the bank has paid in the bank statement record, and pay 78 cash check 1 000 on December 29

30 December Pay 105 Transfer cheque 11 700

December 31 Carryover bank settlement fee 100

Looking at the payments made by the enterprise in the bank deposit journal, on December 29, 78 cash cheques were issued for 1,000

30 December: Cheque 105 for transfer of 17,100 is issued

On December 31, a 106 transfer check was issued to pay 500 for next year's newspaper subscription

After comparison, it was found that among the three payments paid by the bank, 78 cash checks of 1,000 were paid by the enterprise, 105 transfer checks of 17,100 were also paid by the enterprise, and the settlement fee of the bank was carried forward to 100, which was not paid by the enterprise, so the total amount that the bank had paid to the enterprise was 100

The same can be seen from (6) and (7).

Adjusted balance (4) = (1) + 2) - (3) = 153200 + 25 000-100 = 178100

The same can be obtained (8).

As long as you understand, this kind of question is easy to do, don't pursue the answer to the question, but correctly understand how to deal with this kind of problem. If you still don't understand, please continue to ask, if it is helpful to you, please give a good review. Come on!!

In the method of compiling the bank's unreached account reconciliation statement, the "supplementary balance method" adds to the balance of the enterprise the income recorded by the bank but not recorded by the enterprise, and subtracts the expenditure recorded by the bank but not recorded by the enterprise; Add to the bank balance the income that has been recorded by the enterprise but not recorded by the bank, and subtract the expenses that have been recorded by the enterprise but not recorded by the bank. To put it simply: whoever has not recorded it will be added to its balance, so that the balance of both parties is consistent after adjustment.

1) Borrow: Bank deposit 11700

Credit: Accounts receivable 11700

2) Debit: Accounts receivable 23400

Credit: main business income 20,000

Tax payable - VAT payable deficit (output tax) 3400 borrowed: cost of main business 12500

Credit: 12,500 items in stock

3) Borrow: 20,000 for material procurement

Tax Payable - VAT Payable (Input Tax) 3400

Credit: Accounts payable 23400

Borrow: Raw materials 20000

Credit: Material Procurement 20000

4) Borrow: The cost of selling celery rose by 1500

Credit: Bank deposit 1500

5) Borrow: short-term borrowing 30,000

Finance Fee 250

Credit: Bank Deposit 30250

6) Debit: Accounts payable 13400

Credit: Bank deposit 13400

Undistributed profit (13) 39400" is incorrect, it should be 39400 + 20000-12500-1500-250 = 45150

Bank statement balance 174 800

Enterprise deposit journal balance before adjustment 147 800

Bank statement: December 30 Pay 105 Transfer check 11 700

Corporate bank deposit journal: 105 transfer cheque issued on 30 December to pay for goods 17 100

The corporate bank deposit journal was misrecorded, overpaying 5400, change this error record to the correct record:

On 30 December, a cheque for transfer 105 was issued to pay for the goods of 11,700

The balance of the corporate bank deposit journal should be 147800 5400 (the wrong overpayment amount) 153200, and then the bank deposit balance reconciliation statement should be prepared.

It should be like this: with the balance of the corporate bank deposit journal 147800 + (17100-117000) 153200

1) The correct answer should be 147800, so that the two sides are balanced.