Answer 200 for these accounting entries

Borrow: Raw materials 16000

Debit: Tax Payable - VAT Payable (Input Tax) 2720 Credit: Bank Deposit 4000

Credit: Accounts payable 14720

Borrow: Production cost - product A 18000

Credit: Raw materials 18000

Borrow: Production cost - 20,000 for product B

Credit: Raw materials 20000

Debit: Accounts receivable 4000

Debit: Bank deposit 83750

Credit: income from main business 75 000

Credit: Tax Payable - VAT Payable (Output Tax) 12750 Borrow: Administrative Expenses - Office Expenses 300

Credit: Cash on hand 300

Debit: Bank deposit 5000

Credit: Accounts receivable 5000 in advance

Borrow: Manufacturing cost 2000

Credit: Accumulated depreciation 2000

Borrow: Finished product - product A 100 000

Borrow: Finished product - product B 110 500

Credit: cost of production 220 500

Borrow: Cost of main business 30 000

Credit: Finished products - product A 30 000

Borrow: 300 profit for the year

Credit: Administrative fee 300

Borrow: main business income 75 000

Credit: Cost of Principal Operations 30 000

Credit: profit for the year 45 000

Debit: Tax Payable – Income Tax Payable 5000

Credit: Bank deposit 5000

Is this a certified public accountant?

On the day of receiving the bank's receipt notice, Dongfang Company repaid the arrears of 60,000 yuan, which has been deposited in the bank.

Borrow: Bank Deposits 60,000 Credit: Accounts Receivable - Oriental Company 60,000

The day received 400,000 yuan of investment funds from Guanghua Group has been deposited in the bank.

Borrow: Bank deposit 400,000 Loan: paid-in capital - Guanghua Group 400,000

Rixiang North Company purchased 1,000 tons of A materials, and the purchase price per ton was 465 yuan, totaling 465,000 yuan. The payment for the goods has been made by bank deposit. Borrow: Materials in transit---A materials 465,000 Loan: Bank deposits 465,000

Before the daily bank deposit was returned, 110,000 yuan was owed to the northern company and 120,000 yuan to the western company.

Borrow: Accounts Payable - Northern Company 110,000 - Western Company 120,000 Loan: Bank Deposits 230,000

Rixiang purchased 1,000 tons of B materials from Western Company, with a purchase price of 307 yuan per ton, totaling 307,000 yuan, and the payment has not yet been paid.

Borrow: Material Procurement - B Material 307000 Credit: Accounts Payable - Western Company 307000

The daily bank deposit is used to pay 6,000 yuan for the freight of A and B materials, and the stall is taken before the weight ratio of the two materials purchased.

Borrow: material purchase - A material 3000 - B material 3000 Loan: bank deposit 6000

The two types of materials A and B purchased in Japan have been experientially included in the treasury and carried forward to their procurement costs.

Borrow: raw materials - A material 468000 - B material 310000 Loan: material answer purchase - A material 468000 - B material 310000

Daily sales of 2,000 pieces of product A, the unit price of 220 yuan, a total of 440,000 yuan, the payment has been deposited in the bank.

Borrow: Bank deposit 440,000 Loan: main business income - product A 440,000

44,000 yuan of cash was withdrawn from the bank every day for salary.

Borrow: cash in hand 44,000 Loan: bank deposit 44,000

The daily payment of 44,000 yuan payable to employees in the previous month is paid.

Borrow: Employee compensation payable 44,000 Credit: cash in hand 44,000

Summary. Please write the question.

Please write the question.

I'm going to write it by hand.

Accounting entries. Wait a minute, it takes a little time to write by hand.

Okay. What about the remaining three questions?

Question 7: Two entries.

I hope the teacher will be helpful to you, is the student taking the junior accounting exam?

Summary. 1. Borrow: bank deposit 500,000 loan:

Paid-in capital 500,000 2, borrow: fixed assets 200,000 loan: paid-in capital 200,000 3, borrow:

Intangible assets 150,000 loans: paid-in capital 150,000 4, borrow: bank deposits 120,000 loans:

Short-term borrowings 120,000 5, borrowing: bank deposits 250,000 loans: long-term borrowings 250,000 6, borrowing:

Financial expenses 7500 loans: bank deposits 7500 7, borrowing: short-term loans 500000 long-term loans 450000 loans:

Bank deposits 950000 8, borrow: dividends payable 4500000 credit: bank deposits 4500000

Dear [Happy Destroying the Model], I am very honored to answer for you, accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries". According to the requirements of the principle of double-entry bookkeeping, it lists a record of the corresponding accounts of both parties and their amounts for each economic transaction.

Accounting entries refer to the entries that indicate the accounts and amounts that should be borrowed and credited for an economic business item, referred to as entries.

I'm going to write it by hand.

Kiss this requires you to upgrade the service before you can send it out. How do I upgrade?

Then I'm going to type.

Good. 1. Borrow: bank deposit 500,000 loan:

Paid-in capital 500,000 2, borrow: fixed assets 200,000 loan: paid-in capital 200,000 3, borrow:

Intangible assets 150,000 loans: paid-in capital 150,000 4, borrow: bank deposits 120,000 loans:

Short-term borrowings 120,000 5, borrowing: bank deposits 250,000 loans: long-term borrowings 250,000 6, borrowing:

Financial expenses 7500 loans: bank deposits 7500 7, borrowing: short-term loans 500,000 long-term loans 450,000 loans:

8. Borrow: dividends payable 4,500,000 Loan: bank deposit 4,500,000

1. Withdraw 8,000 yuan in cash from the bank for the payment of this month's salary.

2. Borrow 100,000 yuan from the bank with a term of three months and deposit it in the bank.

3. Wang returned from a business trip, reimbursed 2,500 yuan for travel expenses, the finance department provided him with 500 yuan in cash, and Wang borrowed 2,000 yuan in cash from the financial department when he went on a business trip.

4. The enterprise purchases a piece of equipment, the purchase price is 24,000 yuan, the packaging fee is 300 yuan, and the transportation fee is 700 yuan.

5. 8,000 kilograms of B material was purchased, each kilogram was yuan, 40 yuan for transportation and miscellaneous expenses, taxes and freight were paid by bank deposit, and the materials had not yet arrived.

6. The above-mentioned B procurement inspection is in the library.

7. When a factory conducted a property inventory, it was found that the book balance of material A was 455 kilograms, worth 19,110 yuan, and the actual inventory quantity was 445 kilograms. It is found to be normal wear and tear and is included in the management cost after approval.

8. The depreciation of fixed assets is provided, the depreciation of fixed assets used in the workshop is 1400 yuan, and the depreciation of equipment used in the factory is 800 yuan.

9. Pay the water and electricity bills of the administrative department of 300 yuan this month with bank deposits.

10. The interest on short-term loans that should be borne by this month is 210 yuan.

Credit: Bank deposit 8000

Borrow: 8000 for employee compensation payable

Credit: Cash on hand 8000

2. Borrow: bank deposit of 100,000

Credit: Short-term loan 100,000

3. Borrow: management fee 2500

Credit: Other receivables 2000

Cash on hand 500

4. Borrow: 25,000 fixed assets

Credit: Bank deposit 25000

5. Borrow: material procurement - B material 4040

Tax Payable – VAT Payable (Input Tax) 680

Credit: Bank Deposit 4720

6. Borrow: raw material - B material 4040

Credit: Material Procurement - B Material 4040

7. Borrow: Profit or loss of property to be disposed of 420

Credit: Raw Materials 420

Borrow: Administrative Fee 420

Credit: Pending Property Gains and Losses 420

8. Borrow: manufacturing cost 1400

Administrative fee 800

Credit: Accumulated depreciation 2200

9. Borrow: management fee 300

Credit: Bank deposit 300

10. Borrow: financial expenses 210

Credit: Interest payable 210

Accounting entries are no stranger to every accountant, and they can be said to be the foundation of accounting. However, the foundation of the vast majority of accountants has not been laid well, and everyone is a little ambitious.

Topic: Company A is a general taxpayer, and purchases a batch of goods from ** merchant Company B, and obtains a special VAT invoice with a price of 100 yuan and an input tax of 17 yuan, which has not yet been certified and the payment has not been paid.

Perhaps, many friends don't want to think about it, thinking that the accounting entries are:

Borrow: 100 items in stock

Tax Payable - VAT Payable - Input VAT 17

Credit: Accounts Payable - Company B 117

There are two errors in the above accounting entries.

The first mistake is - "Tax Payable - VAT Payable - Input VAT".

The Provisions on the Accounting Treatment of VAT dated 3 December 2016 (Cai Kuai [2016] No. 22) clearly stipulates that input VAT that has not yet been certified should be recorded as "tax payable - input VAT to be certified", i.e

Debit: Tax Payable - VAT Payable - Input Tax 17

Credit: Tax Payable - Input VAT to be Certified 17

The second inaccurate is "Accounts Payable - Company B".

To be precise, there may be two accounts on the credit side: "Accounts Payable - Company B" and "Accounts Prepaid - Company B", which is which? It depends on which account was used in the previous accounting.

If "Accounts Payable - Company B" was used in the previous accounting, then "Accounts Payable - Company B" is also used now, and if "Accounts Prepaid - Company B" is used in the previous accounting, then "Accounts Prepaid - Company B" is also used now, so as to be consistent.

Otherwise, if for the same business, part of the amount is accounted for in accounts payable, and part of the amount is accounted for in prepaid accounts, and you have to look at the balance of two account books when reconciling, which is really a bit troublesome, and a business is just that, but there are many businessmen? How painful it must be.

Therefore, to sum up, the accurate description of this accounting entry should be:

1) If it was previously in accounts payable accounting, then:

Borrow: 100 items in stock

Tax Payable - Input VAT to be certified 17

Credit: Accounts Payable - Company B 117

2) If it was previously accounted for in prepaid accounts, then:

Borrow: 100 items in stock

Tax Payable - Input VAT to be certified 17

Credit: Accounts Advance - Company B 117

.Borrow: 50,000 cash on hand

Credit: Bank deposit 50000

Borrow: Employee remuneration payable - salary 50,000

Credit: Cash on hand 50,000

Borrow: Sales Expenses - Sales Department 30000

Administrative Expenses - 6000 for the General Services Department

Administrative Expenses - Personnel Department 4000

Finance Expenses - Finance Department 1000

Credit: Employee Compensation Payable - Salary 41000

Fees are not carried forward until the end of the month.

1.Borrow: 50,000 cash on hand

Credit: Bank deposit 50000

Borrow: 50,000 employee compensation payable

Credit: Cash on hand 50,000

Borrow a sales fee of 30000

Management fee 10000

Finance Fee 1000

Credit Payable Employee Compensation 41000

1.Borrow: 50,000 in cash

Credit: Bank deposit 50000

Borrow: Administrative Expenses - Salary 41000

Credit: Cash 41000

2.Borrow: Cash 7800

Bank deposit 57200

Credit: main business income 65000

Borrow: Bank deposit 32000

Credit: Accounts receivable 32,000

3.Borrow: Manufacturing Costs - Maintenance Costs 200,000

Credit: Bank deposits 50,000 accounts payable 150,000

4.Borrow: 150,000 administrative fees

Credit: Cash 150000

5.Debit: Fixed asset disposal 5000

Accumulated depreciation 3000

Credit: Fixed assets 8000

Debit: Bank deposit 500

Credit: Fixed asset disposal 500

Debit: Non-operating expenses 4500

Credit: Fixed assets disposal 4500

6.Borrowing: short-term borrowing of 1 million.

Credit: Bank deposit 1 million.

7.Debit: Accounts payable 51000

Credit: Bank deposit 51000

1.When withdrawing from a bank: Borrow: 50,000 in cash

Credit: Bank deposit 50000

When wages are paid: Borrow: Employee remuneration payable - wages 41000

Credit: Cash 41000

When the expense is carried forward at the end of the month: Borrow: 41000 profit for the current year

Credit: Operating expenses - wages 30000

Overhead - Salary 11000

2.F&B income: Borrow: cash 7800

Bank deposit 57200

Credit: main business income 65000

IC Card Income: Debit: Accounts Received in Advance 32000

Credit: Other business income 32000

3.Advance payment of 50,000: Debit: Advance payment of 50,000

Credit: Bank deposit 50000

After the equipment is repaired and paid in full: borrow: fixed assets 200,000

Credit: 50,000 prepaid

Bank deposit 150000

4.Pay rent: Borrow: 150,000 to be amortized

Credit: Bank deposit 150000

5.Scrapping: Borrow: Fixed asset disposal 5000

Accumulated depreciation 3000

Credit: Fixed assets 8000

Income obtained: Borrow: 500 in cash

Credit: Fixed asset disposal 500

At the same time, the loss of the scrap is carried forward: borrowed: non-operating expenses 4500

Credit: Fixed assets disposal 4500

6.Repayment: Borrow: Short-term borrowing 1000000

Credit: Bank deposit 1000000

7.Balance: Debit: Accounts payable 51000

Credit: Bank deposit 51000