How to write the accounting entries of 11,000 yuan of the production cost of 275 pieces of product A

Borrow: Cost of main business.

Credit: 11,000 for finished products or goods in stock

Borrow: Cost of main business 11 000

Credit: Commodities in stock - product A 11 000

2. Interpretation. 1、"Inventory items"The account accounts for the increase and decrease of various commodities in the inventory of the enterprise (including finished products in stock, purchased commodities, commodities stored in the store department, commodities issued for exhibition and commodities stored outside, etc.), the cost of inventory commodities registered and inspected by the debit side, the cost of inventory commodities registered and issued by the credit side, and the closing balance is on the debit side, reflecting the actual cost or planned cost of various inventory commodities.

When product A is finished and put into storage, its production cost is transferred from the credit side of the "Production Cost" account to the debit side of the "Inventory Goods" account. ** when its cost of sales is transferred from the credit of the Inventory Goods account.

2、"Cost of Principal Operations"This account is used to account for the actual costs incurred by the enterprise for its daily activities such as selling goods, providing services, or transferring the right to use assets. Generally, when an enterprise recognizes the income from its main business such as the sale of goods and the provision of services, or at the end of the month, the cost of the goods sold and the services it has provided is transferred to the cost of its main business.

Borrow: Cost of main business - A180000

Credit: Inventory goods - A180000

Borrow: 6000 for other operating costs

Credit: Raw materials - A materials 6000

Borrow: the cost of main business is 180,000

Credit: 180,000 goods in stock

Borrow: Other operating costs 6000

Credit: raw materials 6000

1. Carry forward the cost of sales of product A:

Borrow: cost of product sales (cost of main business) 180,000

Credit: Finished Products - A 180000

Second, the cost of selling a material:

Debit: Other operating expenses 6000

Credit: Raw materials - A materials 6000

Extended Information: Preparation of Accounting Entries:

First, analyze whether the economic business involves assets, liabilities, owners' equity, income, expenses (costs), and profits;

second, confirm the accounting account, the direction of bookkeeping (debit or credit);

thirdly, to determine which account (or accounts) is debited and which account (or accounts) is credited;

Fourth, determine whether the accounts that should be borrowed and credited are correct and whether the amount of borrowers and borrowers is equal.

Format and requirements for accounting entries:

First: borrow first and then lend; Borrowing and lending should be written in separate lines, and the words and the numbers of the amount should be staggered; In the case of multiple loans or multiple loans, it is required that the words and amount figures of the debit or credit must be aligned.

Second: the credit symbol, account, and amount should be one square back from the debit, indicating that the debit is on the left and the credit is on the right. There are two types of accounting entries: simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.

Third, in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic businesses together and prepare accounting entries for multiple loans and loans. However, in some special circumstances, in order to reflect the overall picture of economic operations, it is also possible to prepare accounting entries for multiple loans and loans.

Tomography refers to a method of solving problems that divides the development process of things into several stages and levels, and analyzes them layer by layer, so as to finally obtain results. The use of tomography to compile accounting entries is intuitive and clear, and the ideal teaching effect can be obtained, and the steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

2. Analyze the nature of accounting accounts, such as asset accounts, liability accounts, etc.

3. Analyze the increase and decrease of the amount of each accounting account.

4. According to the steps, the direction of the accounting account is judged in combination with the economic content (increase or decrease) reflected by the borrower and borrower of various accounts.

5. Prepare accounting entries according to the bookkeeping rules that there must be loans and loans must be equal.

When the cost of sales is carried forward for the current month.

Borrow: Cost of main business -- product A.

Credit: Inventory Commodities - Product A.

When the profit or loss is made in the current month.

Borrow: Profit for the current year.

Credit: Cost of Main Business -- Product A.

Only the carry-over of sold products is from the inventory of goods to the cost of the main business. If it is carried forward from production costs to inventory goods, it is a transfer of as-built and reported goods.

The above-mentioned bridge chop is also part of the month-end carryover, because the title says "Carry forward the cost of sold products". If it is "carrying forward the current profit and loss", it is "borrowing the profit of the current year and debiting the cost of the main business".

At the end of the month, the enterprise should calculate the cost of the main business that should be carried forward according to the actual cost of various commodities sold and various services provided in the month, debit the main business cost account, and credit the "inventory goods" and "labor cost" accounts.

If the planned cost or selling price is used to account for the inventory of goods, the usual operating cost shall be carried forward according to the planned cost or selling price, and at the end of the month, the difference in product cost or the difference between the purchase and sale price of the goods sold in the current month shall also be carried forward.

Carry forward the cost of products sold this month, and 2,000 pieces of product A were sold this month, with a price of 100 yuan per piece and a unit production cost of 76 yuan.

Borrow: the cost of main business is 152,000

Credit: 152,000 goods in stock

Thank you for adopting!!

Borrow: Cost of Principal Business - Product A.

Credit: Inventory Commodities - A Products.

1. "The production of 500 pieces of product A this month has been completed and put into storage, and the production cost will be carried forward.

100,000 yuan", accounting entry.

Borrow: Inventory goods - product A 100 000

Credit: Production cost - product A 100 000

2. Description. Inventory commodities refer to the products that can be sent to the ordering unit in accordance with the conditions specified in the contract, or the products that can be sold as commodities and the products that have been purchased or commissioned to be processed and inspected into the warehouse for sale. In order to reflect and supervise the increase or decrease of inventory commodities and their balances, enterprises should set up an account (asset class) of "inventory commodities", the debit side registers the cost of inventory goods that are collected in the warehouse, the credit side registers the cost of inventory goods issued, and the closing balance is on the debit side, reflecting the actual cost or planned cost of various inventory commodities.

Extended Information: The Role of Capital in Commercial Banks:

1.capital provides financing to commercial banks;

2.loss of absorption and digestion;

3.restricting commercial banks' transitional business expansion and risk taking;

4.maintaining market confidence;

5.Management for commercial banks, especially risk management.

Provide the most fundamental driving force.

The continuous appreciation of capital comes from the exploitation of laborers by private owners, whose surplus labor is accumulated as capital in the hands of capitalists. The capitalists, on the other hand, use this capital to compete for social power to control production—the purchase of commodities is not the purpose of capital appreciation, and capital corresponds not to specific commodities, but to political power. Distribution according to capital is actually the distribution of social power according to the degree of exploitation of laborers.

Whoever exploits the laborers most efficiently and accumulates more capital will gain a controlling stake and become the chief decision-maker, and the system of shares distributed according to capital can be described as an aristocratic republic - whoever controls more army and more land has more say, and the great nobles who own the most land and enslave the most serfs will have more say.

became the chief nobleman, and in modern terms, Zao Jing was the largest shareholder. The aristocracy divides power according to the land stalls and jointly forms the state, while the capitalists use capital to quantify power and jointly dominate the whole society in the form of companies or states, and their social power is piled up by the blood and sweat of laborers. Surplus value created by laborers.

Accumulation became the right in their hands.

1. If the content of the question is not specific enough to provide a definite answer, the following opinions are given to the questioner for reference;

2. The cost of sales carried forward at the end of the month is generally based on the cost of inventory units (using the weighted average method.

calculate) multiplies the number of products sold out of the warehouse in the current month to obtain the amount of the cost of sales carried forward, and debits the cost of sales of the product or the cost of the main business.

Accounts, credited to the account of the source of Xunpin;

3. It can be seen that the questioner should first determine the unit cost of sales (i.e., the cost of product A is 60 yuan), and then calculate the total cost of sales, so as to prepare accounting entries.

Cost of sales = unit price x quantity, debit: cost of sales.

Credit: Finished products.

Borrow: production costs.

A product. - Product B.

Manufacturing costs. Management fees.

Credit: Employee Compensation Payable.

1. The finished products of the warehouse belong to the inventory accounting process. Inventory refers to the company's products have completed all the production process, accepted and put into storage, in line with standard specifications and technical conditions, can be delivered to the ordering unit according to the conditions specified in the contract, or can be used as a commodity, as well as all kinds of goods purchased or consignment processing to complete the acceptance and put into the warehouse for sale. Yes, every time the finished product is completed, a "warehouse receipt" should be filled out and the situation should be explained.

Unit cost of inbound order = total cost of finished product Number of products Which unit cost should be calculated according to the outbound order of finished products? All inventories are cleared using the weighted average method for the current month.

Calculation, the clearing cost is calculated by the reverse extrusion method. If you want to write "accounting entries, refer to them as "entries" for short. Follow double-entry accounting.

Each transaction reflects the correspondence between accounts by the account name, accounting direction, and recorded amount. In the debit bookkeeping.

It is a record that lists the names and amounts of accounts that should be lent and lent out in each economic transaction. Accounting entries refer to a concise record that determines and displays the names of accounts to be debited and credited and their amounts in accordance with the requirements of accounting rules when economic transactions occur.

Second, under normal circumstances, cost accounting in the calculation of the finished product after the wheel is also needed to write accounting entries, when the beginner in the preparation of accounting entries, you can take the following steps: the subjects involved, the letter of the analysis of the changes in the accounts involved in the economic business; the nature of the accounts, an analysis of the nature of the accounts involved, i.e. what they belong to; Accounting elements.

in the accounting equation.

to the left or right; Increases and decreases, and analyzes and determines whether these accounts have increased or decreased; increased or decreased quantities; Accounting direction, according to the nature of the account and its increase or decrease, determine the debit or credit of the account; Prepare complete accounting entries according to the format requirements of accounting entries.

In practice, accounting entries are realized by filling in accounting vouchers, which is an important part of ensuring the accuracy and reliability of accounting records. Accountants, no matter what kind of economic business takes place, need to register an account according to the bookkeeping rules by filling in the accounting vouchers.

To determine the economic transactions will score so that the accounts are properly recorded and checked afterwards. There are two types of accounting entries: simple entries and compound entries.

Extended Materials. How to calculate the total cost of the finished product.

Product cost at the end of the month = 0; The cost of the product completed this month = the production expenses incurred this month; The scope of application is smaller at the end of the month when the product cost is fixed at the beginning of the year, or when the number of products is large but the number of products varies little from month to month. Product cost at the end of the month = fixed at the beginning of the year; The cost of completed products = the production cost of this month's production is calculated according to the fixed cost in the product cost of this month, the scope of application, the number of products at the end of the month changes slightly, and there is a more accurate quota data.

Borrow: Inventory goods - product A - product B.

Credit: Production Cost - Product A refers to the cultivation product - Product B.

Enterprises should set up a "cost of main business" account, which shall be used to calculate the actual costs incurred by the enterprise due to the daily activities such as selling goods, providing labor services or transferring the right to use assets, etc., and debit this account and credit the accounts such as "inventory goods" and "labor costs". At the end of the period, the balance of the cost of main business is transferred to the "Profit of the Year" account, the "Profit of the Year" is debited, the account is credited, and after the carryover, there is no balance of the "Cost of Principal Business" account.