Accounting entries for the payment of three months rent to the company

Debit: Advance payments.

Credit: cash or bank deposits, debit: management fees.

Lease fee, credit: prepaid accounts.

The original ledger account.

Expenses to be amortized.

Now there is no such account, and you can only go through the prepayment.

Expenses to be amortized refer to the expenses that have been incurred but should be borne by the current period and subsequent periods, such as the amortization of low-value consumables, property insurance premiums with a large amount of one-time expenditure, sewage charges, technology transfer fees, advertising costs, and fixed assets.

Recurring repair costs, prepaid rent for leased fixed assets, etc.

The accounting treatment for paying the company's rent for three months is as follows:

The new standard abolishes the "expenses to be amortized" account, and the rent can be directly added to the current profit or loss.

That is, it may go directly to the management fee.

The accounting entries are as follows:

Borrow: Management Fee - Rent Fee.

Credit: Bank deposits.

Friend You can do this, borrow: expenses to be amortized: **

Credit: Bank deposits.

Monthly Amortization: Debit: Administrative Expenses: **

Credit: Expenses to be amortized: **

The new accounting standard can be treated in a lump sum, i.e., debit management expense: 10,800 and credit: cash 10,800

This should be paid with a bank deposit and the entries are correct.

Isn't there no amortization for the current subjects?

In accordance with the new standard, the entries for a one-time payment of one quarter's rent are as follows:

Debit: Advance payments.

Credit: Bank deposits.

Expenses are apportioned according to the benefit period, and 1 3 is apportioned each month, and the entries are as follows:

Borrow: Management Fee - Rent Fee.

Credit: Advance Accounts 1 3

Categories: Business Banking >> Finance & Tax.

Analysis: According to the provisions of the accounting system for enterprises, if the rent for multiple months is paid at one time, it should be accounted for through the "expenses to be amortized". When Shenyou pays, the expenses to be amortized are debited, and the accounts such as cash or bank deposits are credited.

In the case of monthly apportionment, the amortization amount is determined by dividing the rent paid by the number of months paid, and the administrative expenses and other accounts are debited and the expenses to be amortized are credited.

If the amount of rent paid is small, it is also possible to directly debit the management expenses and other accounts, and credit the cash or bank deposit accounts without accounting for the expenses to be amortized.

The accounting entries for the payment of rent by the enterprise have not been amortized in the previous months

Prepayment. Borrow: Other receivables - amortizable rent.

Credit: Cash Bank Deposits.

Amortization. Borrow: Management Expenses Manufacturing Expenses - Rent Expenses.

Credit: Other receivables - Amortizable rent.

Accounting

Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account shall be transferred to the "profit of the year" account at the end of the registration period of the credit side, and there should be no balance in this account after the carryover. This account is calculated in detail according to the cost items of management expenses.

Management expenses are calculated as period expenses in accounting, and the management expenses incurred by the enterprise are in"Management fees"The account is deferred next to the account, and in"Management fees"Set up a subledger by expense item in the account and perform subledger accounting.

1. The rent is paid once a month, and the entries are as follows:

Borrow: administrative expenses (sales expenses, manufacturing expenses, etc.) - rent, credit: cash in hand bank deposits, 2, rent is paid once a year, the entries are as follows:

When paying a one-year rent in a lump sum:

Debit: Advance Accounts - Rent, Credit: Cash on Hand Bank Deposits, Amortized Monthly:

Borrow: Administrative expenses (sales expenses, manufacturing expenses, etc.) - rent.

Credit: Advance Payments - Rent.

3. When paying for many years at a time, when paying the rent for many years at one time

Borrow: Long-term amortized expenses - rent, Credit: cash on hand Bank deposits, When amortized monthly:

Borrow: Administrative expenses (sales expenses, manufacturing expenses, etc.) - rent, Credit: long-term amortized expenses - rent.

Debit: Accounts Paid Advance - Landlord Name Tax Payable - VAT Payable (Input Tax), Credit: Other Payables - Landlord Name.

Legal Analysis] Rent has been paid, no invoice has been received, and the accounting entries are:

Debit: Advance payments.

Credit: Bank deposits or cash in hand.

Note: To amortize expenses, the new accounting standard has been abolished, so the prepaid accounts account is used.

Various accounting entries for rent].

1. When the enterprise does not receive an invoice for paying rent:

Debit: Other payables – Landlord's name.

Credit: Bank deposits.

2. After the enterprise receives the corresponding rent envy invoice:

Debit: Advance Payments – Landlord's name.

Tax Payable – VAT payable (input tax).

Credit: Other payables – Landlord's name.

3. When the enterprise amortizes the rent according to the monthly family orange:

Credit: Advance Payments – Landlord's name.

If the enterprise pays rent without receiving the invoice and then collects the invoice and amortizes it, it shall be accounted for through the relevant secondary accounts of "other payables" and the relevant secondary accounts of "prepaid accounts". Other payables refer to the payments payable or temporarily received from other units or individuals that are not directly related to the main business of the enterprise. The prepayment is the amount that the enterprise pays in advance to the first unit in accordance with the provisions of the contract due to the purchase of goods and the acceptance of labor services, mainly the prepayment for goods.

Extended information] prepaid accounts refer to the payment of ** units in monetary funds or monetary equivalents in advance by the enterprise in accordance with the provisions of the purchase contract. In daily accounting, the prepaid accounts are recorded according to the actual amount paid, such as the prepaid materials, the payment for the purchase of commodities, and the pre-purchase deposit for agricultural and sideline products that must be issued in advance and recovered later. For purchasing enterprises, the prepaid trillion group account is a current asset.

Prepaid accounts generally include prepaid payment and prepaid purchase deposit. The prepaid accounts of construction enterprises mainly include prepaid project payments, prepaid material payments, etc.

Rent refers to the rent paid by the tenant to the owner of the house, and its function is to use the rent of the house instead of the deposit or liquidated damages.