How to do accounting for concrete 15

The accounting process is as follows:

1. Review according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various detailed ledgers according to the accounting vouchers.

3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements, make the figures accurate, complete the content, and analyze and explain.

6. Bind the accounting vouchers into a book and keep them properly.

1) According to the general ledger.

Fill in the account balance. It can be filled in directly according to the closing balance of the relevant G/L account, and some need to be calculated and filled in according to the closing balance of several G/L accounts, such as "monetary funds", which need to be based on "cash in hand", "bank deposits", "other monetary funds".

The total of the closing balances of the three accounts is entered.

2) Fill in the calculation according to the balance of the sub-ledger account. For example, "Accounts Payable" needs to be based on "Accounts Payable" and "Accounts Advanced".

The closing credit balance of the relevant active account is calculated and filled.

3) Fill in the column according to the analysis of the balance of the total account and the detailed account. For example, "long-term borrowing" needs to be analyzed and calculated according to the balance of the general ledger account of "long-term borrowing" minus the part of long-term borrowing that will be completed within one year in the detailed account of "long-term borrowing".

4) Check the records in the register. Certain information in the notes to the financial statements needs to be prepared on the basis of records in the memorandum register.

Is it to do cash, this is mainly to sell, other and other companies are similar 1, the amount of concrete every day, statistics, 2, each account is classified, straightened out, 3, others to settle the bill, issue receipts or invoices 4, real-time report each account to sales, whatever, let them hurry to the account and so on.

Oh, it should still be based on the production enterprise, and it is better not to set the finished product, which is simple and clear, because you must have to pay VAT different from the construction enterprise.

<> different circumstances on the accounting treatment of mixed simple code concrete:

1. Purchase cement, sand, antifreeze, waterproof silver barrier, shrinking agent, etc.

Debit raw materials: cement, sand, antifreeze, water repellent, shrinking agent, etc. Credits: bank deposits, accounts payable.

2. Raw materials for production.

Production costs are debited.

Basic production costs and material costs. Raw materials are credited.

3. Wages of concrete production workers.

Debit Production Costs: Labor Costs. Credit: Employee compensation payable.

4. Depreciation of concrete production equipment:

Debit Production Costs: Machinery Expenses. Where to Credit: Accumulated depreciation.

<> accounting treatment of concrete in different imitation cases:

1. Purchase cement, sand, antifreeze, waterproofing agent, shrinking agent, etc.

Debit raw materials: cement, sand, antifreeze, water repellent, stool shrinking agent, etc. Credits: bank deposits, accounts payable.

2. Raw materials for production.

Debit Production Costs: Basic Production Costs and Material Expenses. Raw materials are credited.

3. Wages of concrete production workers.

Debit Production Costs: Labor Costs. Credit: Employee compensation payable.

4. Depreciation of concrete production equipment:

Debit the cost of fiber production: machinery cost. Credit: Accumulated depreciation.

Hello, accounting treatment of concrete under different circumstances: 1. Purchase cement, sand, antifreeze, waterproofing agent, shrinking agent, etc. Debit raw materials:

Cement, sand, antifreeze, waterproofing, shrinking agent, etc. Credits: bank deposits, accounts payable.

2. Raw materials for production. Debit Production Costs: Basic Production Costs and Material Expenses.

Raw materials are credited. 3. Wages of concrete production workers. Debit the cost of production of the stuffy brigade:

Labor costs are envy stools. Sending stupid credits: Employee compensation payable.

4. Depreciation of concrete production equipment: debit production cost: machinery cost.

Credit: Accumulated depreciation.

Summary. Hello, the concrete industry that uses simple tax calculation needs to establish a set of account records, including income and expenditure summary table, income statement, inventory account schedule, expense entry schedule, etc., to ensure accurate calculation, avoid violating relevant tax regulations, and declare tax compliance. Secondly, the concrete industry simple tax calculation needs to do the set of accounts, in fact, the set of accounts is the key means to formulate tax planning and accounting elements, it can do a reasonable set of tax accounting, comprehensive collection and recording of tax management planning data, in order to accurately diagnose and deal with the tax of the concrete industry, so as to minimize errors and risks, improve the efficiency of enterprises.

Hello. May I ask if the simple tax calculation of the concrete industry still needs to make an account set?

Hello, the concrete industry that uses simple tax calculation needs to establish a set of account records, including a summary table of income and expenditure, income statement, inventory account schedule, expense entry schedule, etc., to ensure accurate calculation, avoid violating relevant tax regulations, and declare tax compliance. Secondly, the concrete industry simple tax needs to do the set of accounts, in fact, the set of accounts is the key means to develop tax planning and accounting elements, it can be reasonable to set the tax calendar Zheng revenue accounting, comprehensive collection and recording of tax management planning data, in order to accurately diagnose and deal with the tax of the concrete industry in the mixed file, so as to minimize errors and risks, and improve the efficiency of enterprises.

Do you still have to do external accounts?

Hello, for the simple tax calculation of the concrete industry, it is necessary to do external accounts. According to the provisions of the fiscal and taxation regulations, enterprises must register their external accounts when implementing simplified tax calculation. The contents of the external account registration include the names of the funding institutions and personnel of the tax collection and management department, the collection items, the amount and the tax slag rate.

Accounting treatment of concrete under different circumstances:

1. Purchase cement, sand, antifreeze, waterproofing agent, shrinking agent, etc.

Debit raw materials: cement, sand, antifreeze, anti-bureau Jeongju water agent, shrinking agent, etc. Credits: bank deposits, accounts payable.

2. Raw materials for production.

Debit production costs: The production cost and material cost of the base clear macro. Raw materials are credited.

3. Wages of concrete production workers.

Borrowing the production cost of the paulownia: labor cost. Credit: Employee compensation payable.

4. Depreciation of concrete production equipment:

Debit Production Costs: Machinery Expenses. Credit: Accumulated depreciation.

1. When the concrete freight of the enterprise is included in the purchase cost:

Borrow: raw materials.

Tax Payable – VAT payable (input tax).

Credit: Bank deposits.

2. When the concrete freight of the enterprise is not included in the cost:

Tax Payable – VAT payable (input tax).

Credit: Bank deposits.

3. When the enterprise incurs freight income from the sale of concrete:

Debit: Accounts receivable.

Credit: main business income (or other business income accounts).

Tax Payable – VAT payable (output tax).

If the freight is included in the cost, it should be accounted for through the "raw material" account and the "tax payable - VAT payable (input tax amount)"; If the freight is not included in the cost, it should be accounted for through the "management expenses" and other accounts; When an enterprise incurs freight income from the sale of concrete, it shall be accounted for through the account of "accounts receivable from the branch" and the account of "main business income" or "other business income".

Accounting treatment of concrete industry, 1. Purchase of hail mud, sand, antifreeze, waterproofing agent, shrinking agent, etc., borrowing eggplant: raw materials - cement, sand, antifreeze, waterproofing agent, shrinking agent, etc., credit: bank deposits, accounts payable, 2, production of raw materials, borrowing:

Production cost - basic production cost (calculated according to the concrete number, such as C25, etc.) - material cost, credit: raw materials, 3, production workers' wages, borrow: production cost - basic production cost - labor cost, credit:

Employee remuneration payable, 4. Depreciation of production equipment, borrow: production cost - basic production cost - machinery cost, credit: accumulated depreciation, 5. Laboratory expenses.

Borrow: production cost - auxiliary production cost - indirect costs, credit: manufacturing expenses, 6. Electricity, diesel fuel used in production, borrow:

Production cost - auxiliary production cost - indirect costs, credit: source material production costs, 7, sales of commodity concrete, borrow: accounts receivable, bank deposits, credit:

Income from main business, credit: tax payable - simple calculation, loan: cost of main business, credit:

Production cost (because the commodity concrete is directly transported to the customer, there is no need to have warehousing accounting).