Is the tax payable included in the accounts payable when making a journal?

Whether the tax payable is included in the accounts payable has nothing to do with the journal or ledger, but has to do with the general ledger account setting. However, if the tax payable is set as a secondary account of accounts payable, it is not contrary to the accounting standards, but it is not so clear in the financial statements.

If the unit only uses the accounts payable account instead of the prepaid account for the accounting treatment of purchases, and only the accounts receivable account instead of the prepayment account for the accounting treatment of sales, then it is not a big problem that the balance of these two accounts is negative. If these subjects are used together, they will need to be adjusted for the same correspondent. Adjusting Entries:

Debit: Accounts Receivable Credit: Accounts Payable Debit:

Accounts receivable credit: prepaid accounts The tax payable is negative, depending on what tax you have paid overpay, and what account you should record this tax in when you accrue it, and what account will the overpaid tax be recorded in. If the inventory is negative, if the inventory has not been recorded for the inventory that has been sold and carried forward to the cost, it is enough to record the inventory product.

If the unit price is calculated incorrectly when carrying forward the cost, and the sales price is recorded as the cost price, the wrong amount should be made into a red-letter correction voucher with the same amount as the original voucher amount, and then a correct carry-forward voucher should be made. The profit for the year is negative and cannot be adjusted. It is necessary to improve business performance, increase revenue, reduce costs and increase profits.

Finance costs are negative and do not require adjustments.

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The tax payable has been changed to tax payable and is not included in the accounts payable.

Yes (sincerely answer for you, please give [good praise], thank you).

Hello, according to the provisions of the "Accounting Standards for Business Enterprises", the taxes payable should be recorded separately. Enterprises shall, in accordance with the provisions of the tax collection authority and in accordance with the requirements of the accounting standards, include the tax payable in the cash journal and make the corresponding accounting vouchers.

Enterprises shall, in accordance with the provisions of the tax collection and administration authorities, include the taxes payable in the cash journal and make corresponding accounting vouchers. When the tax payable is included in the cash journal, the tax payable shall be included in the debit and credit of the tax payable in accordance with the requirements of the accounting standards, and the tax payable shall be included in the cash journal under the provisions of the tax collection and administration authority.

When keeping accounts, enterprises shall, in accordance with the provisions of the tax collection and administration authorities and in accordance with the requirements of accounting standards, include the taxes payable in the cash journal and make corresponding accounting vouchers. When the tax payable is included in the cash journal, the tax payable shall be included in the debit and credit of the tax payable in accordance with the requirements of the accounting standards, and the tax payable shall be included in the cash journal under the provisions of the tax collection and administration authority.

In short, according to the provisions of the Accounting Standards for Business Enterprises, the taxes payable should be recorded separately, and the enterprise should include the taxes payable in the cash journal in accordance with the provisions of the tax collection authority and the requirements of the accounting standards, and make corresponding accounting vouchers.