What are the new accounting subjects and the new accounting system subjects?

Generally, after the annual closing and before the new year, the accounts are modified or added in the basic settings.

The accounting subject system is formulated for the purpose of standardizing the financial management of enterprises and improving the financial system of enterprises.

Accounting system is a system for classifying, registering, and summarizing business transactions and financial transactions in account books, and analyzing, verifying, and reporting the results, and is a general term for the rules, methods, and procedures that should be followed in accounting work.

The national unified accounting system refers to the system of accounting, accounting supervision, accounting institutions and accounting personnel, and accounting work management formulated by the financial department (i.e., the Ministry of Finance) in accordance with the accounting law.

According to the provisions of the "Huiju Biji Law", the national unified accounting system is formulated by the Ministry of Finance; All provinces, autonomous regions, municipalities directly under the Central Government and the competent departments of business.

On the premise that it does not contradict the Accounting Law and the national unified accounting system, an accounting system or supplementary regulations may be formulated for the region or the nuclear department.

Accounting knows what the subject of the god tomb is to take a blind sedan chair.

An accounting account is a category that classifies and accounts for the specific key spine content of an accounting element object. The establishment of accounting subjects is a method of classifying accounting and supervising the contents of the manuscript infiltration body of accounting objects scientifically.

Accounting subjects refer to the accounting subjects that classify and account for the specific contents of accounting elements in accordance with the content of economic operations and the requirements of economic management.

Accounting account is a key spine item that classifies and accounts for the specific content of the accounting element object. The specific content of the accounting object is different, and the management requirements are also different.

What is the search is the accounting department stool to shoot the calendar.

Borrow: raw materials.

Credit: Accounts payable.

Assets increase, liabilities increase.

It will be good to bridge the bird friends in the early calculation of the department to eliminate the clever eyelist.

The original price of the set of jujube prepared by the investor was 100,000 yuan, and the appraisal price was 80,000 yuan.

Borrow: search and dismantle fixed assets.

Credit: Paid-in capital code bureau capital 80,000

Make a bank deposit.

2,400 yuan to pay next year's rent in advance.

Debit: 2400 in advance

Credit: Bank deposit 2400

The total price of the company's sales of product A is 292,500 yuan, the tax rate is 17%, and the payment has been received.

Borrow: Bank deposit 292500

Credit: main business income.

aProduct 250000

Tax Payable - VAT Payable.

Output tax 42500

**The unit sent 38,000 yuan of material A, VAT input tax.

It is 6460 yuan, and the amount has been prepaid. Material inspection is stored in the warehouse.

Borrow: Raw material - A material 38000

Tax Payable - VAT Payable - Input VAT 6460

Credit: Prepaid Accounts 386460

The general consumable materials of the workshop are 1200 yuan.

Borrow: manufacturing cost 1200

Credit: raw materials 1200

The bank transferred a notice that the medical expenses of the employees of the enterprise were 2,200 yuan.

Borrow: Employee remuneration payable.

Medical expenses 2200

Credit: Bank deposit 2200

The workshop received 5,000 yuan of A material for the production of product B.

Borrow: production costs.

b product 5000

Credit: Raw Materials - A Material 5000

Accounting knows what the subject of the god tomb is to take a blind sedan chair.

The original price of a piece of equipment invested by the investor is 100,000 yuan, and the appraisal price is 80,000 yuan.

Borrow: Fixed assets.

Credit: paid-up capital.

Use the bank deposit of 2,400 yuan to prepay next year's rent.

Debit: Advance payments.

Credit: Bank deposits.

The total price of the company's sales of product A is 292,500 yuan, the tax rate is 17%, and the payment has been received.

Borrow: Bank deposit.

Credit: main business income.

Tax Payable - VAT Payable - Output Tax.

**The unit sent 38,000 yuan of material for the limbs, and the input VAT was 6,460 yuan, which has been prepaid. Material inspection is stored in the warehouse.

Borrow: raw materials.

Tax Payable - VAT Payable - Input Tax.

Credit: Accounts prepaid.

The general consumable materials of the workshop are 1200 yuan.

Borrow: auxiliary production costs.

Credit: raw materials.

The bank transferred a notice that the medical expenses of the employees of the enterprise were 2,200 yuan.

Borrow: Employee remuneration payable.

Credit: Bank deposits.

The workshop received 5,000 yuan of Jiaying no materials for the production of B products.

Borrow: production costs.

Credit: Raw Materials - A Materials.

Borrow: 80,000 in distressed fixed assets

Credit: Paid-up capital 80,000

Debit: 2400 in advance

Credit: Bank deposit 2400 (amortization will be required later) Loan: Bank deposit 292500

Credit: Income from Main Business 242775

Tax Payable - VAT Payable (Output Tax) 49725 Debit: Raw Materials 31540

Tax Payable - VAT Payable (Input Tax) 6460

Credit: Bank deposit 38000

Borrow: Production expenses 1200

Credit: 1200 for low-value consumables

Borrow: Employee Remuneration Payable Hardship Welfare Expenses Medical Expenses Payable 2200 Loan: Bank Deposit 2200

Borrow: 5000 of the original Wang ruler file material

Credit: Production cost 5000

Borrow: Fixed dust hopper asset 80000

Credit: Actual return state received capital 80,000

Debit: 2400 in advance

Credit: Bank deposit 2400

Debit: Bank Deposit 342225

Credit: main business income 292,500

Tax payable - value-added source tax payable - output tax 49725 borrow: raw materials 38000

Tax Payable - VAT Payable - Input Tax 6460 Credit: Bank Deposit 44460

Borrow: production costs.

Credit: raw materials.

It will be good to bridge the bird friends in the early calculation of the department to eliminate the clever eyelist.