How to do this accounting entry, how to do the self produced accounting entry?

The basic process of accounting can be roughly divided into seven steps. 1. Classify the original vouchers 2, prepare accounting vouchers 3, register accounting books 4, summarize accounting vouchers 5, register the general ledger 6, reconcile and settle accounts 7, and prepare accounting statements.

Month: Borrow: Raw Materials (estimate) -3300

Credit: Accounts Payable --Company A 3300

Monthly receipt of VAT invoice from enterprise A:

Borrow: raw material --xx

Tax Payable – VAT Payable (VAT Input).

Accounts payable -- Company A 3300

Credit: Bank deposit 10000

Wait for the VAT invoice of 3300 to arrive

Borrow: Raw material --3300 (red).

Raw material tax payable - VAT payable (VAT input).

Whatever business is considered to be a sale.

March Borrow: **Business 3300

Credit: Accounts payable 3300

April Borrow: Accounts payable 3300

Business (let's buy it) 6700

Credit: Bank deposit 10000

Borrow: Short-term borrowing 3300 (with or without interest).

Stock 6700

Credit: 10,000 in cash or silver

March arrears Loan Bank deposits or costs Expenses 3300 Credit Accounts payable or other payables 3300

Receipts in April Accounts payable or other payables 3300 Inventory goods or operating costs 6700

Credit: Bank deposit 10000

What kind of company is your company and what it is mainly engaged in, you must write it clearly next time.

Borrow: 600 yuan for self-made semi-finished products.

Credit: The production cost is 600 yuan.

Hello, the analysis is as follows.

1 Company A is a general taxpayer, so the transportation and miscellaneous charges do not include the handling fee, so the loading and unloading fee should be included in the cost, followed by the freight 7% input tax, but 93% of the cost, so the entry is:

Borrow: Raw Material 44790

Tax Payable – VAT (Input Tax) Payable 7010

Credit: Bank Deposit 51800

2. If the small-scale taxpayer does not make the purchase, the invoice of the other party will give us the same entry cost

Borrow: Raw materials 21100 (20000+

Credit: Bank Deposit 20600

Accounts payable 500

3 The entries are as follows:

Debit: Notes receivable 82400

Credit: main business income 80,000

Tax payable – VAT (output tax) payable 2400

Hope it helps

1.The input VAT can be calculated and allowed to be deducted according to the 7% deduction rate of the freight amount listed in the ordinary invoice for the transportation expenses paid by general taxpayers for the purchased goods, but other miscellaneous expenses such as decoration fees and insurance premiums paid with the freight shall not be calculated and deducted from the input tax. The transportation and miscellaneous expenses incurred in the purchased goods shall be regarded as tax included**, and shall be converted into tax excluded** and then the VAT amount shall be calculated.

VAT tax amount = 40,000 * 17% + 3,000 (1 + 7%) * 7% = yuan accounts payable amount = 40,000 + 5,000-3,000 (1 + 7%) * 7% = yuan loan: raw materials - a material 51800

Credit: Accounts payable.

Tax Payable - VAT Payable (Input Tax).

2.Small-scale taxpayers are not allowed to deduct input VAT.

Borrow: Raw Materials-A Materials 20500

Credit: Accounts payable 20500

3.Borrow: Notes Receivable-Commercial Acceptance Bills 82400 Credit: Main Business Income 80000

Tax Payable - VAT Payable (Output Tax) 2400

Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries". According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction.

1.Borrow: materials in transit--- A materials 45 000 Taxes payable--- VAT payable (input tax) 6 800 Credit:

Accounts payable 51 8002Borrow: 20,000 for goods in transit

Tax payable--- VAT payable (input tax) 600 Credit: Bank deposits 20 600

3.Borrow: Bank Deposits 82 400 Credit: Income from Main Business 80 000 Taxes Payable--- VAT Payable (Output Tax) 2 400

1.Borrow: Raw Materials-A

Tax Payable - VAT - Input Tax.

Tax Payable - VAT - Input Tax - Freight & Miscellaneous Charges 350

Credit: Accounts payable 45000

2.Borrow: Raw Materials - A 20500

Credit: Bank deposit 20500

3.Debit: Notes Receivable - Commercial Acceptance Bill 80000

Credit: main business income.

Principal business tax - output tax.

Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.

1.Borrow: Raw materials 396 000 Material cost variance 4 000

Credit: 400 000 for material purchases

2.Borrow: Raw materials 400 000 Taxes payable – VAT payable (input tax) 67 320 Credit: Bank deposits 465 320

Material cost variance 2 000

3.Borrow: Purchase of materials 200 000 Tax payable - VAT payable (input tax) 34 000 Credit: Accounts payable 234 000

4. Material cost difference rate = (3000 + 4000-2000) (100 * 2000 + 396000 + 400000) =

The difference in the cost to be borne by the issued materials = 350 * 2000 * debit: the production cost is 700000

Credit: 700,000 raw materials

Borrow: Production cost 3500

Credit: Material Cost Variance 3500

Step 1: Borrow: Labor costs.

Credit: Employee Compensation Payable.

Step 2: Borrow: the cost of the main business.

Credit: Labor costs.

The third step is to pay: borrow: payable employee compensation.

Credit: Bank deposits or cash in hand.

The amount of the first step and the second step are not necessarily the same, and there is a problem of cost matching. If your agency is relatively small, you can skip the first step and just take two or three steps.

Borrow: Administrative Expenses Salary, Credit: Employee Compensation Payable Temporary Workers.

Can't see clearly, great god, did you pick it up in the toilet?

Customs duties are directly included in the cost of goods, and VAT can be deducted;

Borrow: Raw materials 478663 + tax payable - VAT payable (input tax).

Credit: Accounts Payable 478663+

Customs duties are included in the price and added to the cost.

The rate of customs duty is not wrong.