What kind of accounting account does computer software belong to?

Computer software belongs"Intangible assets"Subjects.

Accounting entries for the purchase of computer software:

Borrow: Intangible Assets - Computer Software.

Credit: Bank deposits (cash on hand).

There is a sentence in the fixed assets chapter of the intermediate accounting title book:

The software attached to the computer hardware purchased by the enterprise and not separately valued shall be managed as a fixed asset together with the purchased computer hardware.

So, borrow: fixed assets.

Credit: bank deposit, or cash.

If it is purchased together with a computer, the purchase price of the computer will be included in the fixed asset assets, and if the software is purchased separately, it will be included in the intangible assets

Borrow: Fixed assets (or intangible assets).

Credit: bank deposits, etc.

What accounting subjects does the company buy computer software?

It can be processed in an intangible asset account.

Intangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form. There is no material entity, but rather some kind of legal right or technology.

Management expenses refer to the various expenses incurred by the administrative departments of enterprises in organizing and managing production and business activities.

Purchased computer software is amortized over a period of 3 years.

If the amount is small, it will be included in the management fee. Recorded intangible assets with large amounts.

On Purchase: Borrow: Intangible Assets - Software.

Debit: Tax Payable - VAT Payable - Input Tax.

Credit: Bank deposits (or cash, or accounts payable).

Amortization: Borrow: Administrative Expenses - Amortization of Intangible Assets.

Credit: Accumulated amortization.

Financial software should be included in the intangible assets ledger account.

If the amount of financial software purchased is large, it will be included in the intangible assets account, if the amount of software purchased is not large, it will be included in the management expenses and office expenses account, and the patent rights, trademark rights, etc. are usually called intangible assets in accounting, and the management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities, and the management expenses belong to the period expenses, which are included in the losses or interests of the current period in the current period.

Financial software, in general, can be included in the management expense account accounting, if the amount is large, and the benefit period is more than one year, then the annual average apportionment is included in the relevant expense cost account accounting, otherwise if the benefit period is one year, the amount is relatively small, then it can be directly included in the management expense account accounting, not all software should be included in intangible assets, if the software and physical fixed assets are purchased together, and inseparable, should be included in fixed assets, If the purchase alone can be used as intangible asset management under certain circumstances, the tangible and tangible fixed assets mainly refer to whether there is a physical form, and from some documents of the State Administration of Taxation, enterprises are also allowed to manage software as fixed assets or intangible assets, as intangible assets to confirm the project, must have the condition that the economic benefits of its production are likely to flow into the enterprise, and the most basic feature of the asset is that the economic benefits generated are expected to flow into the enterprise. If the economic benefits generated by a project are not expected to flow into the enterprise, it cannot be recognized as an asset of the enterprise.

The process of accounting software is as follows:

1. Select the set of accounts, enter the username and password, and log in;

2. Under the financial account catalog, find the production voucher, and then enter the voucher according to the original document;

3. Check the detailed account regularly to see if there are any errors;

4. Month-end cost accounting, after the cost is calculated separately, the relevant cost will be carried forward;

5. Carry forward the profit and loss accounts;

1. If the purchase amount of financial software exceeds 2,000 yuan, it can be included in the "fixed assets" account;

2. If the purchase amount of financial software does not exceed 2,000 RMB, it can be included in the "expense" account.

Note: The national financial system stipulates that the software purchase fee of 2,000 yuan is the middle limit.

The purchased Caiming Minwu software is recorded in the "Intangible Assets" account

1. At the time of purchase: borrow: intangible assets - 20,000;Credit: Bank deposits (or cash) - 20,000;

2. Amortization (monthly amortization: 20000 10 years and 12 months): Amortization entries of the original accounting system:

Borrow: administrative expenses - amortization of intangible assets; Credit: intangible assets; Amortization entries under the new accounting standards

Borrow: administrative expenses - amortization of intangible assets; Credit: Accumulated amortization.

Note: According to the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax, "if the law, contract or enterprise application does not stipulate the service life, or the intangible assets developed by themselves, the amortization period shall not be less than 10 years", so the software shall be amortized according to the sliding form of not less than 10 years.

Financial software refers to the computer application software specially used to complete the accounting work, including a series of programs that command the computer to complete the accounting work prepared in various computer languages** and related documents, technical information, and information. It is used to cooperate with the computer to complete bookkeeping, accounting, accounting, as well as some accounting management and accounting auxiliary decision-making, such as daily accounting work, cost-benefit analysis, investment decision-making, etc. Therefore, learning and using financial software well is an important prerequisite for accounting informatization.

Financial software and invoicing software is a more common enterprise management software, financial software is mainly based on the management of enterprise financial accounts, enterprise capital accounts, enterprise income and expenditure, etc., the purpose is clear, the use is very simple. Financial softwareIt uses a graphical management interface and question-based operation and navigation, breaking the cumbersome mode of text and numbers of traditional financial software.

1. The software purchased by Lu is recorded in the account of "intangible assets - software". Borrow: intangible assets - software 50,000, credit: bank deposits 50,000, software amortization provisions.

2. According to the provisions of the document "The Ministry of Finance and the State Administration of Taxation on Several Preferential Policies for Enterprise Income Tax" (CS [2008] No. 1), enterprises and institutions that purchase software that meet the conditions for the recognition of fixed assets or intangible assets can be accounted for according to the fixed assets or intangible assets, and the depreciation or amortization period can be appropriately shortened with the approval of the competent tax authorities, and the shortest can be 2 years.

3. Amortization entries. Debit: Management expenses - amortization of intangible assets, credit: accumulated amortization (or intangible assets). Note: The new standard uses the Accumulated Amortization account.

What accounting account does the company buy into the computer data software:

If the unit value is not high, it can be included in the management expense - office expenses account;

If the unit value is higher, it will be included in the intangible assets account of Zheng Zhi and amortized in installments.

Debit: Administrative Expenses - Office Expenses, Borrow: Intangible Assets, Borrow: Tax Payable - VAT Payable - Input Tax, Credit: Bank Deposits, Accounts Payable, etc., Borrow: Administrative Expenses, Borrow: Manufacturing Expenses, etc., Credit: Accumulated Amortization.