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The enterprise is a single product that produces product A, and the use of raw materials is equivalent to the use of raw materials by a production department; If you write an accounting entry, write it like this: Loan: Cost of Production Credit: Raw materials.

Manufacturing expenses are carried forward to production costs at the end of the month.

Borrow: production costs.

Credit: Manufacturing Costs Because this is a single product, manufacturing costs do not need to be apportioned by product.

Raw materials requisitioned: borrowed: production cost of product A 60,000.

Credit: Raw materials 60,000.

Production Worker's Wage: Borrow: Production Cost Product A 20,000.

Credit: 20,000 yuan of employee remuneration payable.

Because only Tianjia products are produced, the manufacturing costs are shared:

Borrow: Production cost A product 10,000.

Credit: Manufacturing cost 10,000.

The material consumption of the administrative department of the headquarters shall be recorded as management expenses, and the depreciation of fixed assets of special sales agencies shall be recorded as sales expenses.

Manufacturing costs are collected first and then carried forward, such as the salary of workshop management personnel.

Borrow: manufacturing costs million.

Credit: Employee compensation payable million.

If the workshop produces three kinds of products, A, B, C, etc., it is necessary to distribute the three products according to a certain method.

In this example, only product A is available, so all of them are included in product A, production cost.

1. 60,000 yuan of raw materials are used, which is equivalent to the raw materials used by a production department. What you understand is correct, if other departments receive it, it will be marked in the title, such as sales and management departments, then it will not be included in the cost, but in the sales and management expenses.

2. Regarding manufacturing expenses, he is a part of the cost of the product, so it is included in the cost of the product, and the cost can generally be divided into direct labor, direct materials, and manufacturing expenses, which are called cost items in accounting.

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For cash:

The surplus cash shall be debited to the "cash in hand" and credited to the account of "property loss and excess to be disposed of", and if it is paid to the relevant personnel or units after the approval of processing, it shall be included in the "other accounts payable" account; If the reason cannot be ascertained, it shall be included in the "non-operating income" account.

The cash loss shall be debited to the account of "property loss and excess to be disposed of", and the account of "cash in hand" shall be credited, and the part that shall be compensated by the responsible person or the insurance company after approval of processing shall be included in the account of "other receivables"; If the reason cannot be ascertained, it will be included in the "management expenses" account.

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1. 1. Borrow: 112000 projects under construction

Credit: Bank deposit 112000

Borrow: 8000 for construction in progress

Credit: Bank deposit 8000

Debit: Fixed assets 120,000

Credit: Construction in progress 120,000

2. Depreciation has been accrued since January 2004.

Depreciation in 2004 = 120,000 x5 (1 + 2 + 3 + 4 + 5) = 40,000 yuan Total accumulated depreciation = 40,000 yuan.

Depreciation in 2005 = 120,000 x4 15 = 32,000 yuan Total accumulated depreciation = 40,000 + 32,000 = 72,000 yuan.

Depreciation in 2006 = 120,000 x 3 15 = 24,000 yuan Total accumulated depreciation = 72,000 + 24,000 = 96,000 yuan.

Depreciation in 2007 = 120,000 x2 15 = 16,000 yuan Total accumulated depreciation = 96,000 + 16,000 = 112,000 yuan.

Depreciation in 2008 = 120,000 x 1 15 x 9 12 = 6,000 yuan Total accumulated depreciation = 112,000 + 6,000 = 118,000 yuan.

3. Borrow: fixed assets disposal 2000

Accumulated depreciation 118,000

Credit: Fixed assets 120,000

Borrow: Bank deposit 14000

Credit: Disposal of fixed assets.

Debit: Fixed asset disposal 700

Credit: Tax Payable – Sales Tax Payable 700

Debit: Fixed asset disposal 5000

Credit: Bank deposit 5000

Debit: Fixed asset disposal 6300

Credit: Non-operating income 6300

Borrow: Income Tax 1575

Credit: Tax Payable – Income Tax Payable 1575

2. 1. After-tax profit = 100x (1-25%) = 750,000.

Undistributed profit at the end of the year = 50 + 75-75 x 10% - 40 = 10,000 yuan.

2. The total owner's equity at the end of the year = 2600 + 100 + 100 + 250 + 100 yuan.

1) The investor invests an additional 200,000 yuan and deposits it in the bank.

2) Obtain a three-month loan of 100,000 yuan from the bank and deposit it in the bank.

3) Purchase a machine and equipment with a bank deposit of 20,000 yuan.

4) a batch of materials purchased by the enterprise, the price is 60,000 yuan, and the value-added tax is 10,200 yuan, and the above payments are paid by bank deposits, and the materials have not yet been inspected and received into the warehouse.

5) Calculate the wages payable to employees this month of 18,000 yuan, including: 11,800 yuan for workshop production personnel, 5,600 yuan for workshop management personnel, and 600 yuan for administrative personnel.

6) Pay wages of 18,000 yuan in cash.

7) Borrow $40,000 from the bank to repay the outstanding accounts receivable directly.

8) Received a notice from the bank that the enterprise deposit has been used to pay the enterprise water and electricity bill of 800 yuan.

9) 10,000 pieces of products are sold, the unit price is 20 yuan, and the payment has not yet been received.

10) Carry forward the cost of sales of products sold this month 140,000 yuan.

11) Transfer the main business income and main business cost of the current month to the profit of the current year.

Accounting entries are made for the above economic transactions. and settle bank deposits, cash, main business income, and the current amount and closing balance of the main business cost account. (listed in a T-shaped account).

1. Borrow: bank deposit 200,000

Credit: Paid-up capital 200,000

2. Borrow: bank deposit of 100,000

Credit: Short-term borrowing 100,000

3. Borrow: fixed assets 20,000

Credit: Bank Deposit 20000

4. Borrow: material procurement 60,000

Tax payable - VAT payable (input tax on output) 10200

Credit: Bank Deposit 70200

5. Borrow: production cost 11800

Manufacturing cost 5600

Management fee 600

Credit: Employee Compensation Payable - Salary 18000

6. Borrow: Employee remuneration payable - salary 18000

Credit: Cash on hand 18000

7. Debit: accounts payable 40,000

Credit: Short-term borrowing 40,000

8. Borrow: Manufacturing costs - 800 for utilities

Credit: Bank deposit 800

9. Debit: accounts receivable 234,000

Credit: main business income 200,000

Tax payable - VAT payable (output tax) 34000

10. Borrow: The cost of main business is 140,000

Credit: 140,000 goods in stock

11. Borrow: main business income 200,000

Credit: Profit for the year 200,000

Borrow: 140,000 profit for the year

Credit: Cost of main business 140,000

Bank Deposits Cash Principal Business Income The current amount and closing balance of the main business cost account. (listed in a T-shaped account).

Bank deposit = 200000 + 100000-20000-70200-800 = 209000 (debit balance).

Cash = -18000 (credit balance).

Main business income = 200,000-200,000 = 0

Cost of main business = 140,000-140,000 = 0

First of all. The 600,000 yuan for the transfer of trademark ownership will be treated as a premium.

1.Total profit: 1082+, of which 2010-1930+1002=1082;

2.Treasury Bonds-1;

3.AD+;

4.Hospitality+;

5.Non-operating expenses -30+2=-28;

6.Taxable income = income tax.