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Anonymous users2024-02-12If your question is correct, before the material is stored.
2.Borrow: Material Procurement - A Material 182000
Tax Payable - VAT Payable (Input Tax) 32140 Credit: Bank Deposit 214140
However, in essence, 17% of the price should be VAT accrued, so the VAT here should be 30,600 yuan.
Borrow: Material Procurement - A Material 182000
Tax Payable - VAT Payable (Input Tax) 30600 Credit: Bank Deposits 212600
3.Borrow: Material Procurement - B Material 10000
Tax Payable VAT Payable (Input Tax) 1700 Credit: Accounts Payable 11700
4.Borrow: Material Procurement 300
Credit: Cash on hand 300
5.Borrow: Raw Materials 192300
Credit: Material Procurement 192300
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Anonymous users2024-02-11Here's how I understand it:
2. The amount of wrong material procurement should be 200,000 yuan, the tax payable should be 30,600 yuan, and the bank deposit should be 230,600 yuan.
3. The amount is wrong, and the accounts payable should be 11,700 yuan.
4. The accounting account is wrong, and the cash in hand should be changed to cash. There is no tax on freight, so the material purchase is 300 yuan.
5. Borrow: raw materials 210300
Credit: Material Procurement 210300
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Anonymous users2024-02-10That is, the purchase price is 180,000 yuan, and the freight is 2,000 yuan.
Borrow: Material Procurement 181860
Tax Payable - VAT Payable (Input Tax) 32140 Credit: Bank Deposit 214000
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Anonymous users2024-02-09First of all, the input tax of VAT is wrong, how is 32,140 yuan calculated? Secondly, there is no income tax calculation for freight.
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Anonymous users2024-02-08There is no problem with your accounting entries.
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Anonymous users2024-02-071.The economic operations of a factory in August 2002 are as follows:
1.Borrow: Material Procurement - A Material 40 000
Material procurement - B material 90 000
Tax payable - VAT payable (up to tax) 22 100
Credit: bank deposits 152 100
2.Borrow: Material Procurement – A Material 1
Material Procurement – B Material 2
Credit: Bank deposits 4 200
3.Borrow: Raw material – material a 41
Raw material - B material 92
Credit: Material Procurement – A Material 41
Material Procurement – B Material 92
2.Part of the economic business of a company (general taxpayer) in December 2000 is as follows:
1.Borrow: Material Procurement - A Material 41 000
Tax payable - VAT payable (input tax) 6 800
Credit: Accounts Payable - Company A 47 800
Material inspection into the library:
Borrow: Raw material - material A 41 000
Credit: Material Procurement - A Material 41 000
2.Debit: Accounts receivable - Company C 234 000
Credit: main business income - D products 200 000
Tax payable - VAT payable (output tax) 34 000
3.Debit: Selling expenses 6 800
Manufacturing cost 2 800
Non-operating expenses of 2 000
Credit: bank deposits 11 600
4.Debit: Tax Payable - Excise Tax Payable 2 800
Credit: Bank deposits 2 800
5.Debit: Administrative expenses 2 400
Credit: Other Receivables - Zhanghua 2 000
Cash on hand 400
6.Debit: Interest payable 6 000
Short-term borrowing 100 000
Credit: bank deposits 106 000
7.Debit: Fixed assets 38 530
Bank deposit 38 530
8.Borrow: Withholding expenses - property insurance premium 3 600
Credit: Bank deposits 3 600
9.Borrow: 100 for administrative fees
Credit: Cash on hand 100
10.Debit: Accumulated depreciation 8 000
Non-operating expenses 7 000
Credit: Gains and losses on property to be disposed of - Gains and losses on non-current property to be disposed of 15 000
11.Debit: Provision for expenses 1 500
Credit: bank deposits 1 500
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Anonymous users2024-02-061. Borrow: production cost 50666
Manufacturing cost 4042
Management fees. Credit: Raw material A material 11900
B material 2, borrow: payable employee compensation.
Manufacturing cost 100,000
Production cost 20000
Management fee 60,000
Credit: cash outlay 180,000
3. Borrow: manufacturing cost 14,000
Production cost 4800
Management fee 6400
Credit: 25,200 for employee remuneration and welfare expenses payable
Can you tell me if you have an answer?。。 I also studied accounting.,But it's almost back to the teacher.,These questions turned out to be.,It's the name of the accounting entry I forgot.。。。 Send me an email 1050471412, thank you!
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Anonymous users2024-02-051. Borrow the main business cost a (2175 + 3834) * 3 borrow the main business cost b 2125 + 8 * 3834 credit inventory materials a
Credit Stockpiled Materials B
Borrow manufacturing costs.
borrowed management fees.
Credit Inventory Materials a
Credit Stockpiled Materials B
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Anonymous users2024-02-04First, identify the accounts involved, then find out the borrower and the amount incurred, and finally check whether the borrowing and borrowing are balanced.
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Anonymous users2024-02-03Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries". According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction.
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Anonymous users2024-02-02Hello. Learn to do and see.
1. Borrow: other receivables - Mr. Li borrowed travel expenses.
Credit: Cash. Borrow: raw materials.
2. Tax payable - VAT input tax, including 18900 freight 1100 * 7% credit: bank deposit.
3. Borrow: 9000 in advance
Credit: Bank deposit 9000
4. Debit: accounts receivable 19000
Credit: 19,000 from product sales
Tax Payable - VAT Payable (Output Tax) 19000 and then carry forward the cost. Look at how much the cost is calculated.
5. Borrow: notes receivable 20,000
Credit: 20,000 from product sales
Tax Payable - VAT Payable (Output Tax) 20,000 is also carried forward after the cost.
Borrow: Cost of main business.
Credit: Inventory of goods.
6. Borrow: cash.
400 sales expenses: travel expenses - 2600 for Li
Credit: Other receivables.
7. Borrow: construction in progress - engineering materials.
1 million. Credit: Cash or bank deposit.
1 million. 8. Borrow: under construction - office building.
1 million. Credit: Construction in Progress - Construction Materials.
1 million. 9. Borrow: intangible assets - 10 million brand-name trademarks.
Credit: Bank deposits.
10 million.
10. Borrowing non-operating expenses.
Credit: Tax payable - input tax transferred out.
10,000-10,000*17% of inventory goods
rhfrhf
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Anonymous users2024-02-011.Borrow: Bank deposit.
Credit: Paid-up Capital-A
2.Borrow: Cash.
Credit: Bank deposits.
3.Borrow: Bank deposit.
Credit: Accounts Receivable - A Enterprise.
4.Debit: Accounts Payable - Aquatic Products Company.
Credit: Bank deposits.
5.Borrow: Cash.
Credit: Bank deposits.
6.Borrow: Administrative Expenses - Salaries.
Product sales expenses - salary.
Cost of production - wages.
Welfare Expenses Payable - Welfare Expenses.
Credit: Cash. Generally, wages are calculated first, and they are written off when they are issued. 7.Borrow: material procurement.
Credit: Bank deposits.
8.Borrow: Fixed assets.
Credit: Bank deposits.
9.Borrow: Administrative expenses - depreciation (sales department is also included in administrative expenses) Manufacturing expenses - depreciation.
Credit: Accumulated depreciation.
10.Debit: Other receivables - administrator.
Other receivables - insurance companies.
Non-operating expenses.
Credit: Inventory of goods.
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Anonymous users2024-01-311. Borrow: bank deposit.
Credit: paid-up capital.
2. Borrow: 6000 in cash
Credit: Bank deposit 6000
3. Borrow: bank deposit 9800
Credit: Accounts receivable 9800
4. Borrow: accounts payable - 23600 for aquatic products company
Credit: Bank deposits.
5. Borrow: 45,000 in cash
Credit: Bank deposit 45000
6. Borrow: management fee 10,000
Operating expenses 10000
Manufacturing cost 20,000
Benefits payable - 5,000 salaries for retirees
Credit: Salary payable 45000
7. Debit: prepaid account 3670
Credit: Bank Deposit 3670
8. Borrow: fixed assets 20,000
Credit: bank deposit 20,000
9. Borrow: management fee 3000
Operating expenses 2000
The manufacturing cost is 5000
Credit: Accumulated depreciation of 10,000
10. Borrow: financial loss and surplus to be disposed of.
Credit: 10,000 goods in stock
Debit: Other receivables - administrator 1000
Insurance company 4000
Non-operating expenses 5000
Credit: Financial loss and surplus to be disposed of.
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Anonymous users2024-01-301-4 are all the same.
5. (1) Borrow: 45,000 in cash
Credit: Bank deposit 45000
2) Borrow: 45,000 employee remuneration payable
Credit: Cash 45000
6. Borrow: management fee 10,000
Selling expenses 20000
Manufacturing cost 20,000
Welfare fee payable is 5000
Credit: 45,000 employee compensation payable
7. Borrow: material procurement 3670
Credit: Bank Deposit 3670
8. Borrow: fixed assets 20,000
Credit: bank deposit 20,000
9. Borrow: management expenses.
Selling expenses. Manufacturing costs.
Credit: Accumulated depreciation.
10. Borrow: Profit or loss of property to be disposed of.
Credit: Inventory of goods.
Debit: Other receivables-
Admin 1000
Other business income - insurance company 4000
Non-operating expenses.
Credit: Pending Property Gains and Losses.
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Anonymous users2024-01-29540 is the amount of fair value change profit or loss, Ha = fair value change profit or loss on the conversion date 600 minus fair value change profit or loss during the holding period 60 = 600-60 = 540 Ha!
When disposing of investment real estate measured at fair value, the accumulated fair value change needs to be included in the current profit or loss, so as to fully reflect the overall fair value change amount of the investment.
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Anonymous users2024-01-281.Borrow: fixed assets 180 000
Credit: paid-up capital 180 000
2.Debit: 50 000 in advance
Credit: Bank deposit 50 000
3.Debit: Accounts receivable in advance 374 400
Credit: main business income - product A 320 000 tax payable - VAT payable 54 400
4.Borrow: materials in transit - material A 45 000 tax payable - VAT payable 7650
Credit: 50 000 in advance
Bank deposit 2650
5.Borrow: Raw materials - A material 45 000
Credit: Materials in transit - Material A 45 000
6.Borrow: Production costs - 42 000 for product A - 18 000 for product B
The manufacturing cost is 5000
Administrative costs 3 000
Credit: Raw materials 68 000
7.Borrow: Manufacturing costs - lighting costs 1 200
Credit: cash on hand 1 200
8.Borrow: construction in progress 241 000
Tax payable - VAT payable 40 800
Credit: bank deposits 281 800
9.Borrow: 2 500 in construction
Credit: Raw materials 1 500
Cash on hand 1 000
10 Borrow: fixed assets 243 500
Credit: 243,500 for construction in progress
11.Borrow: Manufacturing cost 900
Credit: Bank deposit 900
12.Borrow: Production cost - 20 000 for product A
bProduct 18 000
Manufacturing cost 6 000
Administrative costs 8 000
Credit: Remuneration payable to employees - wages 52 000
13.Borrow: Production cost - product A 2800
bProduct 2520
Manufacturing cost 840
Administrative costs 1 120
Credit: Employee Compensation Payable - Employee Benefits 7 280
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Anonymous users2024-01-271. J: Fixed assets 180,000
d: Paid-up capital 180,000
2. J: Prepaid accounts 50000
d: Bank deposit 50000
3. J: Bank deposits 374400D: main business income 320000
Tax payable - VAT payable (output tax) 544004, J: 45000 for goods in transit
Tax Payable – VAT Payable (Input Tax) 54400D: Bank Deposit 52650
5. J: Raw material 45000
d: 45,000 in transit
6. J: Production cost - product A 42000
bProduct 18 000
The manufacturing cost is 5000
Administrative costs 3 000
d: Raw material 68000
7. J: Manufacturing cost 1200
d: Cash on hand 1200
8. J: Fixed assets 240100
Tax Payable – VAT Payable (Input Tax) 40800D: Bank Deposit 281800
9. J: 2500 projects under construction
d: Raw material 1500
Cash on hand 1 000
10. J: Fixed assets 2500
D: Construction in progress 2500
11. J: Manufacturing cost 900
d: 900 cash on hand
12. J: Production cost - product A 20000
bProduct 18 000
Manufacturing expenses 6000 Management expenses 8000d: Employee compensation payable - wages 52000
13. J: Production cost - product A 2800
bProduct 2520
Manufacturing expenses 840 Administrative expenses 1120d: Employee compensation payable - benefits 7280
14. Manufacturing cost = 5000 + 1200 + 900 + 600 + 840 = 13940
A product = 13940 (1000 + 900) * 1000 = B product = 13940 (1000 + 900) * 900 = J: production cost - A product.
bProducts. D: Manufacturing Expenses 1394015, J: Inventory Commodities 13940D: Production Costs - A Products.
bProducts. 16. J: The cost of main business is 238000
D: 238000 items in stock
17: J: Main business income 320000
d: Profit for the year 320,000
J: Profit for the year 250120
d: The cost of main business is 238000
Administrative fee 12120
18. Income tax expense = (320000-23800-12120)*25%=71020
J: Income tax expense 71020
D: Tax Payable – Income Tax Payable 71020
19. J: Profit for the year 71020
D: Income tax expense 71020
20. J: This year's profit is 270,000
d: Profit distribution - undistributed profit 270,000
If the loan is borrowed on January 1 of the first year and all of it is used for construction costs, production will be put into operation on January 1 of the second year. Failure to repay principal and interest in a lump sum in the second year. When borrowing is incurred. >>>More
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Your entries are written correctly, but the cost settlement method is different according to the situation of each company, for example, the factory is to put in materials at the beginning of each month, and all the production will be completed at the end of the month, then it should be like this to carry forward the cost every month, but if it takes 3 months to complete a batch of materials, then there is no need to carry forward the cost at the end of the first two months, and at the end of the third month, the cost and income expense can be carried forward.
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