How to account for the collected materials? How to make accounting entries for receiving materials?

Chinese. Accounting Online School Elf 819 replied: When receiving materials, they should be analyzed on a case-by-case basis.

When the production department receives materials, it is generally included in the production cost account, which is convenient for the accounting of finished products in the next step; If it is received by the management department, it should be included in the management expense account. The relevant personnel of the finance department can carry out the corresponding accounting processing according to the "picking list" or "outbound list". Such as:

When the materials used for the production of products are recorded according to the "picking list" or "outbound list": debit: production cost - direct material credit:

Raw materials If the management department receives the material, when it is recorded according to the "picking list" or "outbound list": Debit: Administrative expenses - Material Credit:

Raw materials.

Industrial Borrowing: Production Cost Manufacturing Expense Credit: Raw Material Commercial Borrowing: Cost of Main Business Credit: Raw Materials (or Inventory Goods) Smile, thank you!

Production workshop to receive raw materials borrowing: production cost credit: raw materials.

The accounting treatment of the requisitioned materials is:

1. For the materials used in production and operation, the accounts of "production costs", "manufacturing expenses", "sales expenses" and "management expenses" shall be debited and the raw materials accounts shall be credited.

2. **Material carry-over cost, debit the "other business cost" account, and credit the raw material account.

3. Issuing materials for processing by outsourced units, debiting the "Entrusted Processing Materials" account and crediting the raw materials account.

4. If the planned cost is used for daily accounting of materials, the difference in the cost of the issued materials should also be carried forward, and the planned cost of the issued materials should be adjusted to the actual cost. If the actual cost is used for daily accounting of materials, the actual cost of issued materials can be calculated and determined by using the first-in-first-out method, the weighted average method or the individual identification method.

1. Production and operation.

Raw materials:

Borrow: the cost of oil and gas production.

Production costs. The cost of oil and gas transportation.

R&D expenditures. Manufacturing costs.

Management fees. Credit: raw materials.

2. The production workshop returns the remaining raw materials

Borrow: raw materials, etc.

Credit: Oil & Gas Production Costs.

production costs, etc.

3. At the end of the month, the production workshop has been received and has not been used, but it still needs to be used next month

Borrow: raw materials.

Credit: Oil & Gas Production Costs.

production costs, etc.

4. The scrap materials delivered to the warehouse shall be valued at the planned cost

Borrow: raw materials.

Credit: Oil & Gas Production Costs.

Production costs. <>

Methods of receiving materials to make accounting entries:

1. Raw materials for production and operation

Borrow: the cost of oil and gas production.

Production costs. The cost of oil and gas transportation.

R&D expenditures. Manufacturing costs.

Management fees. Credit: raw materials.

2. The production workshop returns the remaining raw materials

Borrow: raw materials, etc.

Credit: Oil & Gas Production Costs.

production costs, etc.

3. At the end of the month, the materials that have been carried forward to the production workshop have not been used, but still need to be used next month (rushed back with red letters at the beginning of next month):

Borrow: raw materials.

Credit: Oil & Gas Production Costs.

production costs, etc.

4. The scrap materials delivered to the warehouse shall be valued at the planned cost

Borrow: raw materials.

Credit: Oil & Gas Production Costs.

Production costs.

Industrial borrowing: production costs.

Manufacturing costs. Credit: Raw Material Commercial Borrowing: Cost of Sales Revenue.

Credit: Raw materials (or inventory goods) smile, thank you!

Borrow: Production cost --- product A.

Credit: Raw Materials---c Materials.

Material cost variance (overrun).

Or. Borrow: Production cost --- product A.

Material cost variance (savings).

Credit: Raw Materials---c Materials.

Under the actual cost method, according to the quota picking list, the C material actually consumed in this month is transferred out, and the entry is:

Borrow: Production cost - product A - direct material 28,000

Credit: Raw Materials--C Materials 28,000

I don't do it on the 24th.

31st borrow: production cost - product A 28000 credit: raw materials - C material 28000

Borrow: production costs.

Credit: Raw Materials---c Materials.

The materials used by enterprises for the production of products are generally accounted for in the raw material account when they are recorded. How should the accounting treatment be done when receiving materials?

How to make accounts for the materials?

If the production department or other departments receive materials, the financial department can record them in the relevant accounts according to the "picking list" or "outbound list".

When the materials used for the production product are recorded according to the "picking list" or "outbound list".

Borrow: production costs.

Credit: raw materials.

If the management department picks up materials at the front door of the stool, it is recorded according to the "picking list" or "outbound list".

Borrow: Administrative expenses.

Credit: raw materials.

Raw materials are asset class accounts, with the debit side indicating an increase and the credit side indicating a decrease.

Raw materials refer to all kinds of raw materials, main materials and purchased semi-finished products that have been processed by the enterprise in the production process to change their form or nature and constitute the main entity of the product, as well as auxiliary materials that do not constitute the entity of the jujube early clearing product but contribute to the formation of the product. Raw materials include raw materials and main materials, auxiliary materials, purchased semi-finished products (purchased parts), repair spare parts (spare parts), packaging materials, fuel, etc.

Accounting treatment of materials used by industrial enterprises.

1. When receiving materials:

Borrow: Production Costs - A Product.

Manufacturing expenses (general materials used in the workshop).

Credit: raw materials.

2. Carry forward labor costs:

Borrow: Production Costs - A Product.

Manufacturing expenses (shop floor manager salary).

Credit: Employee Compensation Payable.

3. The cost of turning the knot into the stove and making it:

Borrow: Production Costs - A Product.

Credit: Manufacturing expenses.

4. At the end of the month, carry forward the cost of completed warehousing products:

Borrow: Inventory Commodity - Product A.

Credit: Cost of Production - A Product.

In addition to the production of products, the original materials purchased by the enterprise can also be used for projects under construction. When receiving raw materials, they should be included in the accounting of raw material accounts, and what is the relevant accounting treatment?

Accounting treatment of requisitioned materials.

1. Raw materials for production workshops

Borrow: cost of production - direct material.

Credit: raw materials.

2. Materials used by the administrative department:

Borrow: Management Costs - Material Costs.

Credit: raw materials.

3. Raw materials for projects under construction:

Borrow: Construction in progress.

Credit: raw materials.

4. Raw materials used by construction enterprises:

Borrow: engineering construction.

Credit: raw materials.

Accounting entries related to raw materials.

Purchase. The materials have been inspected and deposited in the warehouse, and the payment has been paid or issued, and the commercial bill of exchange has been accepted: Hunger God.

Borrow: raw materials.

Tax Payable – VAT payable (input tax).

Credit: Bank Deposits Notes Payable.

The payment has been paid or issued, acceptance of commercial bills, materials have not yet arrived or have not been inspected into the warehouse:

Borrow: Supplies in transit.

Tax Payable – VAT payable (input tax).

Credit: bank deposits, etc.

After checking the receipts in the warehouse.

Borrow: raw materials.

Credit: Supplies in transit.

The payment has not been paid, and the materials have been experienced in the treasury (documents have been received).

Borrow: raw materials.

Tax Payable – VAT payable (input tax).

Credit: Accounts payable.

If the documents are not received at the end of the month, the materials are recorded at the provisional value.

Borrow: raw materials.

Credit: Accounts Payable – Provisional accounts payable.

At the beginning of the next month, the original accounting entry is written off in red.

Borrow: raw materials (amount in red).

Credit: Accounts Payable – Provisional Accounts Payable (amount in red).

upon receipt of an invoice.

Borrow: raw materials.

Tax Payable – VAT payable (input tax).

Credit: bank deposits, etc.

When prepayment.

Debit: Advance payments.

Credit: Bank deposits.

When the material is received and inspected in the warehouse.

Borrow: raw materials.

Tax Payable – VAT payable (input tax).

Credit: Accounts prepaid.

When making a retroactive payment.

Debit: Advance payments.

Credit: Bank deposits.

Methods of receiving materials to make accounting entries:

1. Negotiate the raw materials for production and operation: for the loaned part, it is necessary to record the oil and gas production costs, oil and gas transmission costs, R&D expenditures, manufacturing expenses, and management expenses; For the loan part, the cost of raw materials needs to be recorded;

2. The production workshop returns the remaining raw materials: the borrowed part needs to record the raw materials; The loan part needs to record the cost of oil and gas production, production cost, etc.;

3. At the end of the month, the materials that have been received by the production workshop that have not been used, but still need to be used in the next month: the debit part needs to record the raw materials; The loan part needs to record the cost of oil and gas production, production cost, etc.;

4. The scrap materials handed over to the warehouse shall be recorded in the account according to the plan of the appraisal of the bridge servant Chengmin: the debit part needs to record the raw materials; The loan part needs to record the oil and gas production cost and production cost.

1. Raw materials for production and operation

Borrow: the cost of oil and gas production.

Production costs. The cost of oil and gas transportation.

R&D expenditures. Manufacturing costs.

Management fees. Credit: Nuclear wax raw materials.

2. The production workshop returns the remaining raw materials

Borrow: raw materials, etc.

Credit: Oil & Gas Production Costs.

production costs, etc.

3. At the end of the month, the carry-over production workshop has not been used, but it still needs to be used next month.

Borrow: raw materials for this dress.

Credit: Oil & Gas Production Costs.

production costs, etc.

4. The scrap materials delivered to the warehouse shall be valued at the planned cost

Borrow: raw materials.

Credit: Oil & Gas Production Costs.

Production costs.

Summary. My dear, I'm glad to answer for you, and you need to make an account for the materials.

My dear, I'm glad to answer for you, and you need to make an account for the materials.

The production department or other departments can collect materials according to the "picking list is suspicious search" or "bend key out of the warehouse" into the account, included in the relevant accounts. When the materials used for the production product are recorded according to the "picking list" or "outbound list".

Is that a cash journal or a bank deposit journal?

Accounting bookkeeping, also known as accounting practice, refers to the process of accounting processing, which is generally the whole process from the beginning of filling in vouchers to the end of preparing statements. In the past era of planned economy, accounting was only passively implemented by the state regulations to complete the above process, and with the continuous improvement of the market economy. With the continuous innovation of economic business, how to handle each business more accurately and reasonably has become a compulsory technology for many accountants.

At this point, accounting is given a special meaning, no longer limited to the process but to solve how to do better. 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. It refers to the consistency of the account certificates, the accounts and the facts.

5. Prepare accounting statements, so that the figures are accurate, the content is complete, and the analysis and explanation are made.

The raw materials do not need to be filled in the bank deposit RI bookkeeping, and only need to be cashed RI credit.