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Anonymous users2024-02-12Accounting Entries:1Purchased cast iron.
Borrow: raw materials - cast iron 1 000 000
Tax Payable - VAT Payable (Input Tax) 170 000 Credit: Bank Deposits 1 170 000
2.Receipt of a refund (credited to the credit invoice).
Borrow: bank deposit 234 000
Credit: Raw materials 200 000
Tax Payable - VAT Payable (Input Tax) 34 0003Accept investments.
Borrow: raw materials - steel 421 200
Credit: paid-up capital 421 200
4.Consignment processing.
Borrow: 168 000 for commissioned processing materials
Credit: raw materials 168 000
5.Receipt of invoice.
Borrow: 18 000 for commissioned processing materials
Tax Payable - VAT Payable (Input Tax) 3 060 Credit: Bank Deposits 21 060
6.Take back semi-finished products.
Borrow: semi-finished products 186 000
Credit: 186 000 for consignment of processing materials
7.Stolen. Borrow: Gains and losses on property to be disposed of - Gains and losses on current assets to be disposed of 25 740 Credit: Raw materials - Steel 22 000
Tax Payable - VAT Payable (Input Tax Transfer) 3 7408Recognize sales revenue.
Debit: bank account 3 510 000
Credit: income from main business 3 000 000
Tax Payable - VAT Payable (Output Tax) 510 0009Return of sales (according to the red letter invoice).
Borrow: main business income 200 000
Tax payable - VAT payable (output tax) 34 000 Credit: Bank deposits 234 000
10.Outbound investment.
Borrow: long-term equity investment 260 000
Credit: Fixed assets 234 000
Non-operating income 26 000
11.Carry forward VAT.
Debit: Tax Payable - VAT Payable - Transfer Unpaid VAT 340 680 Credit: Tax Payable - VAT Payable - Unpaid VAT 340 680 Exhausted. FYI, thanks!
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Anonymous users2024-02-11You have to find a professional company for this!
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Anonymous users2024-02-10The process of doing accounting entries:
Analysis of economic operations;Determine the ledger accounts;Determine the direction of borrowing and borrowing based on the nature of the account and the nature of the economic content recorded in the account;Prepare accounting entries and check whether the accounts and amounts are correct.
Supplementary information: 1. Accounting entries are also known as bookkeeping formulas"。Abbreviation"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.
Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection.
Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount. There are two types of accounting entries: simple entries and compound entries. Simple entries are also called"Single entries"。
Refers to an accounting entry that corresponds to the debit of one account and the credit of another. Compound entries are also known as:"Multiple entries"。It refers to an accounting entry that corresponds to the debit of one account and the credit of several accounts, or the credit of one account to the debit of several accounts.
2. According to the number of accounts involved in accounting entries, they can be divided into simple entries and compound entries.
A simple entry refers to an accounting entry that involves only two accounts, i.e., an accounting entry that borrows and creditsA compound entry is an accounting entry that involves two or more accounts, not including two.
3. Methodology. 1. 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 the results. The use of tomography to compile accounting entries is intuitive and clear, and can achieve ideal teaching results.
2.The business chain method refers to the preparation of accounting entries according to the sequence of accounting transactions, the formation of a continuous business chain, and the existence of a connected relationship between accounting entries between the front and back businesses. This method is more effective for continuous economic transactions, especially for the direction of bookkeeping that is easy to be mistaken.
3.The bookkeeping rule method refers to the use of bookkeeping rules"Where there is borrowing, there must be a loan, and there must be equal borrowing"Preparation of accounting entries. "
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Anonymous users2024-02-09(1) A unit invests a batch of raw materials, with a total cost of 200,000 yuan. Borrow: Raw materials 200000 Credit:
Paid-in capital 200,000 (2) Borrowed from the bank for a period of 3 months, 100,000 yuan was deposited in the bank. Debit: Bank Deposit 100000 Credit:
Short-term borrowing 100,000 (3) Borrowing from the bank for a period of 3 years, borrowing 800,000 yuan and depositing it in the bank. Debit: Bank Deposit 800,000 Credit:
Long-term borrowings 800,000 (4) The interest on short-term borrowings in the quarter was 32,000 yuan paid from bank deposits, and the interest on short-term borrowings was 21,000 yuan in the first two months of the quarter. Borrow: Interest payable 21000 Financial expenses 11000 Credit:
Bank deposits 32,000 (5) Accrual of interest on long-term borrowings of 90,000 yuan, of which 70,000 yuan for the borrowing interest of fixed assets during the period of construction and 20,000 yuan for the completion of fixed assets and the completion of the formalities. Borrow: Construction in progress 70,000 Financial expenses 20,000 Credit:
Interest payable 90,000 (6) Repay short-term borrowings of $50,000 and long-term borrowings of $100,000 with bank deposits. Borrow: short-term borrowing 50,000 Long-term borrowing 100,000 loans:
Bank deposit 150,000 (7) Received a trademark right from a company invested in the enterprise, and the value confirmed by both parties to the investment was 200,000 yuan. Borrow: Intangible assets 200,000 Credit:
Paid-in capital 200,000 (8) The surplus reserve fund of 30,000 yuan will be converted into capital according to the regulations. Borrow: surplus reserve 30,000 Credit:
Capital reserve 30,000 (9) Accept foreign donations of 1 car worth 120,000 yuan Borrow: fixed assets 120,000 capital reserve 120,000
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Anonymous users2024-02-081.Borrow: Production cost - a 41000
Production cost – B 1400
Manufacturing cost 100
Management fee 200
Credit: Raw materials - A40200
Raw material - B 1300
Raw material - C1200
2.Debit: 6000 in advance
Credit: Bank deposit 6000
3.Debit: Finance fee 500
Credit: Bank deposit 500
4.Borrow: manufacturing cost 26000
Management fee 4000
Tax payable - VAT payable (input tax) 5100 credit: bank deposit 35100
5.Borrow: Administrative expenses - office expenses 120
Manufacturing cost 90
Credit: cash on hand 210
6.Borrow: Interest payable 600
Credit: bank deposit 600
7.Borrow: cash in hand 13,600
Credit: Bank deposit 13600
8.Borrow: manufacturing costs - maintenance costs 2100
Credit: Bank deposit 2100
9.Borrow: manufacturing expenses - depreciation costs 3000
Administrative expenses - depreciation 1000
Credit: Accumulated depreciation 4000
10.Borrow: Production cost - a 6000
Production cost – B 3600
Manufacturing costs - salary 1500
Management expenses - salary 2500
Credit: Employee Compensation Payable - Salary 13,600
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Anonymous users2024-02-071.Borrow: Production cost - a product 41000
b Product 1400
Manufacturing cost 100
Management fee 200
Credit: Raw Materials - A Materials 40200
B Material 1300
C Material 1200
2.Debit: 6000 for administrative expenses
Credit: Bank deposit 6000
3.Debit: Finance fee 300
Credit: Bank deposit 300
4.Borrow: manufacturing cost 26000
Management fee 4000
Tax Payable - VAT Payable (Input Tax) 5100
Credit: Bank Deposit 35100
5.Borrow: Administrative fee 120
Manufacturing cost 90
Credit: Cash 210
6.Debit: Finance Fee 600
Credit: bank deposit 600
7 Borrow: Cash 13600
Credit: Bank deposit 13600
Borrow: Wages payable 13600
Credit: Cash 13600
8.Borrow: Manufacturing cost 2100
Credit: Bank deposit 2100
9.Borrow: Manufacturing cost 3000
Management fee 1000
Credit: Accumulated depreciation 4000
10A product = 9600 (5000 + 3000) * 5000 = 6000 A product = 9600-6000 = 3600
Borrow: Production cost - product A 6000
bProduct 3600
Manufacturing cost 1500
Management fee 2500
Credit: Wages payable 13600
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Anonymous users2024-02-061.Borrow: cost of production - A material.
B material. C material.
Manufacturing Costs - B Materials.
Management Expenses - A Materials.
Credit: Raw Materials - A Materials.
B material. C material.
2.Borrow: Administrative Expenses Credit: Bank Deposits.
3.Borrow: Finance Expenses Credit: Bank Deposits.
4.Borrow: Administrative Expenses Manufacturing Expenses Taxes Payable Credit: Bank Deposits 5Borrow: Administrative Expenses Manufacturing Expenses Credit: Cash on Inventory 6Borrow: Interest Payable Credit: Bank Deposits.
7.Borrow: Employee Compensation Payable Credit: Cash in Hand.
8.Borrow: Manufacturing Expenses Credit: Bank Deposits.
9.Borrow: Manufacturing Expenses Administrative Expenses Credit: Accumulated Depreciation 10Borrow: Production Costs - Product A Product B Manufacturing Expenses Administrative Expenses Credit: Employee Compensation Payable.
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Anonymous users2024-02-05Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.
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Anonymous users2024-02-041. Borrow: Transactional financial assets - cost 800000 (50000*16) investment income 4000
Credit: Bank deposit 804000
When the fair value change loss of ** financial assets is recognized as 8,000 yuan, the fair value change gain or loss is 8,000 yuan
Credit: Trading Financial Assets - Change in Fair Value 80003
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Anonymous users2024-02-03Borrow: cost of production - stroller 15975
Borrow: production cost - children's utility vehicle 18105
Borrow: Manufacturing cost 7668
Borrow: Administrative expenses.
Debit: Tax Payable - VAT Payable - Input.
Credit: Bank Deposit 51865
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Anonymous users2024-02-02Borrow: Manufacturing cost Stroller (water) 15975
Stroller (water) 18105
Production workshop (water bill) 7668
Management Costs Water bills.
Tax Payable – VAT payable (input tax).
Credit: Bank Deposit 51865
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Anonymous users2024-02-011. Borrow: production cost - product A 21900
bProduct 18100
Credit: Raw materials 40000
2. Borrow: raw materials - A material 15000
Tax Payable – VAT Payable (Input Tax) 2380
Credit: Bank Deposit 17380
3. Borrow: production cost - product A 10000
bProduct 10000
Manufacturing cost 3000
Management fee 1000
Credit: Employee Compensation Payable - Salary 24000
4. Borrow: production cost - product A 1400
b Product 1400
Manufacturing cost 420
Administrative Fee 140
Credit: Employee Compensation Payable – Employee Benefits 3360
5.Borrow: Manufacturing cost 2380
Administrative Fee 760
Credit: Accumulated depreciation 3140
6. Borrow: production cost - product A 2900
bProduct 2900
Credit: Manufacturing Expenses 5800
Manufacturing cost = 3000 + 420 + 2380 = 5800, product A = 5800 (10000 + 10000) * 10000 = 2900, product B = 5800 (10000 + 10000) * 10000 = 2900
7.Borrow: Inventory item 36200
Credit: Production Costs - Product A 36200
Production cost - product A = 2900 + 21900 + 10000 + 1400 = 36200
8.Debit: Accounts receivable 35100
Credit: main business income 30000
Tax Payable – VAT Payable (Input Tax) 5100
9. Borrow: sales expenses 1100
Credit: Bank deposit 1100
10. Borrow: financial expenses 5000
Credit: Bank deposit 5000
11. Borrow: 300 cash in hand
Credit: Non-operating income 300
12. Borrow: cash in hand 150
Credit: Non-operating income 150
13. Borrow: main business income 35100
Non-operating income 450
Credit: Profit for the year 35550
Borrow: 8000 profit for the year
Credit: Administrative Expenses 1900
Finance Fee 5000
Selling expenses 1100
Note: The last entry should have the cost of the main business, but the title does not indicate how much the cost is, so it is not written! If you don't understand, you can ask me!
The conditions set in this question are not complete, so I will assume that Company A holds the bond for long-term holding purposes, and that there is an active external market for the bond, and the fair value can be reliably measured. In other words, we believe that Company A recognises the bonds as a long-term held-to-maturity investment. >>>More
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
The total cost of purchasing a material here is 200,000 + 34,000 + 1,000 = 235,000 yuan. >>>More
Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.