The depreciation cost of the workshop machine is 30,000 yuan, how to make entries

1.The state invests in a new machine for the enterprise, worth 32,000 yuan.

Debit: Fixed assets 32000

Credit: Paid-up capital 32,000

2.Enterprises use bank deposits to repay the loans of 20,000 yuan that have matured and have a loan term of half a year.

Borrow: 20,000 short-term borrowing

Credit: Bank Deposit 20000

3.The enterprise purchased a batch of materials, the price was 19,000 yuan, the freight was 800 yuan, the loading and unloading fee was 200 yuan, and the input VAT was 3,230 yuan, all of which were paid by bank deposits.

Borrow: Materials in transit - 20,000 for material A

Tax payable – VAT 3230 is due

Credit: Bank Deposit 23230

4.The above-mentioned A materials arrive at the enterprise, check the receipts, and transfer them according to the actual procurement cost.

Borrow: Raw material - A material 20000

Credit: Materials in transit - Material A 20000

5.According to the material summary table issued to allocate the material cost, of which: the production of product A consumes 24,120 yuan, the workshop generally consumes 4,000 yuan, and the factory management department consumes 2,000 yuan.

Borrow: Production cost - product A 24120

Manufacturing cost 4000

Management fee 2000

Borrow; Raw Material 30120

Are you talking about a year's worth of depreciation or a month's worth of depreciation?

If it's a month.

Borrow: Manufacturing Expense - Depreciation Expense 30000

Credit: Accumulated depreciation of 30,000

If it is for one year, the amount is also divided by 12

Borrow: Manufacturing Expense - Depreciation Expense 30000

Credit: Accumulated depreciation of 30,000

Borrow: Manufacturing cost 30000

Credit: Accumulated depreciation of 30,000

Summary. The depreciation expense of the equipment in the production workshop is included in the manufacturing expense account. Accounting Entries:

Borrow: Manufacturing Expenses, Credit: Accumulated Depreciation.

Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation should be accrued after deducting its estimated net residual value. For fixed assets for which provision for impairment has been made, the cumulative amount of provision for impairment of fixed assets shall also be deducted.

The depreciation cost of the equipment in the production workshop is calculated and returned to the manufacturing expense account. Accounting Entries: Debit:

Manufacturing expenses, credit: accumulated depreciation. Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation should be accrued after deducting its estimated net residual value.

For the fixed assets for which provision for impairment has been made, the cumulative amount of the provision for impairment of fixed assets shall also be deducted.

Accumulated depreciation refers to the part of the value of the fixed Tongpan shirt assets that are lost in the process of use and then transferred to the commercial goods or expenses, and it is also the cost of fixed assets that is apportioned during the service life of the fixed assets in the process of production, operation and use.

Hello dear, I hope my answer will be helpful to you, may I have any other questions.

1 If the machinery and equipment in the production workshop are directly used to produce products, the entries for depreciation are:

Borrow: production costs.

Credit: Accumulated depreciation.

2. If the machinery and equipment in the production workshop are indirectly used to produce products, the entries for depreciation are:

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

The machinery and equipment in the production workshop should be included in the manufacturing expenses.

The accounting entries are:

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

Depreciation is based on the estimated use of fixed assets, on the basis of their original value minus the net residual value (some fixed assets have no net residual value) on the basis of the average monthly cost.

Fixed assets have a long service life, and the cost cannot be amortized at one time after purchase, but the cost should be amortized evenly during the service life.

Whatever the case may be.

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

Borrow: fixed assets 190,000.

Credit: Fixed Assets Disposal (Fixed Assets) 50,000 yuan (to enter the fixed assets liquidation account, this office should be fixed assets liquidation).

Accounts payable $90,000.

Bank deposit of 50,000 yuan.

The old equipment should be liquidated as fixed assets and profits and losses should be calculated.

From the next month, it will be discounted every month (5% of the residual value).

Borrow: Manufacturing expenses 1505 (190000 * 95% 10 12) Accumulated depreciation 1505 (rounded over 10 years).

Borrow: fixed assets 190,000.

Credit: Fixed Assets Disposal (Fixed Assets) 50,000 yuan (to enter the fixed assets liquidation account, this office should be fixed assets liquidation).

Accounts payable $90,000.

Bank deposit of 50,000 yuan.

The old equipment should be liquidated as fixed assets and profits and losses should be calculated.

From the next month, it will be discounted every month (5% of the residual value).

Borrow: Manufacturing expenses 1505 (190000 * 95% 10 12) Accumulated depreciation 1505 (rounded over 10 years).

Depreciation is not accrued in the month of purchase of machinery and equipment, and depreciation is accrued from the following month.

Entries at the time of purchase of equipment:

Borrow: Fixed assets.

Credit: bank deposits and other accounts.

Extract depreciation entries:

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

When determining the scope of depreciation, the following points should be noted:

1.Depreciation of fixed assets shall be accrued on a monthly basis, and the depreciation of fixed assets increased in the current month shall not be accrued in the current month, and depreciation shall be accrued from the next month; Depreciation is still accrued for fixed assets reduced in the current month, and no depreciation is accrued from the next month.

2.After the depreciation of fixed assets is sufficient, no depreciation will be provided regardless of whether they can continue to be used; Depreciation will not be made for fixed assets that are scrapped in advance. The so-called full depreciation refers to the accrued depreciation amount of the fixed asset.

3.For fixed assets that have reached the intended state of use but have not yet completed the final accounts, the cost shall be determined according to the estimated value and depreciation shall be provided; After the final accounts are completed, the original provisional value will be adjusted according to the actual cost, but the depreciation amount that has been accrued is not required.

The middle loan with accumulated depreciation is not used for fixed assets.

The current month increases and the depreciation is not accrued in the current month, and it is accrued every month from the next month, and the manufacturing expenses are borrowed.

Credit: Accumulated depreciation.

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

The accounting entries are as follows:

Borrow: manufacturing expenses --- depreciation expenses 1400

Management expenses --- depreciation expenses 800

Credit: Accumulated depreciation 2200

The depreciation of fixed assets should be included in different expenses according to different departments, and if it is the depreciation of fixed assets for office use, it should be included in management expenses; If the depreciation of fixed assets is specifically used to facilitate sales, it should be included in the selling expense; If it is the depreciation of fixed assets used to produce products in the production workshop, it will be included in the manufacturing expenses, and the manufacturing expenses will ultimately need to be carried forward to the costs.

What is the purpose of an enterprise to purchase fixed assets, the core point is whether it is for manufacturing services. The finance department buys the printer for the office, the workshop management department buys the printer for better production, the depreciation of the financial purchase of the printer should be recorded to the management expense, and the workshop management department should record the manufacturing cost for the purchase of the printer, because the workshop management department is for production services, it should be included in the manufacturing cost and then allocated to the production cost.

In the same way, it can also be associated with the amortization of intangible assets, the financial department uses a self-developed software system, and the manufacturing department uses a self-developed drawing software, and the amortization of intangible assets should be amortized in management expenses and manufacturing expenses respectively.

Does an enterprise buy fixed assets for production or management, it must be used when it is produced or managed, and it will be lost when it is used, although the things are still there, but the value has decreased. Isn't this part of the reduction depreciation? If this fixed asset is used for production, then this part of the depreciation is not entered into the cost of the production of the product.

If the fixed asset is used for management, then this part of the depreciation is consumed as an administrative expense.

Borrowed expenses, credited accumulated depreciation. This entry credit account is the offset account for fixed assets, the general credit balance. If impairment is not considered, when filling out the balance sheet, you can use the original value of fixed assets (debit balance) and accumulated depreciation (credit balance) to obtain the net value of fixed assets and fill in the table.

The expense account of the debit side is undoubtedly the depreciation expense, and the relationship between it and the manufacturing expense is actually the relationship between the subledger and the general ledger. As for the relationship between the two, do you revisit the strings "subledger" and "general ledger"?

The subledger is the "detail", the general ledger is the "general", the depreciation expense is a sub-ledger account, and the manufacturing expense is a general ledger account. If you think of the accounting accounts as a table, people naturally want to summarize the statements when they have detailed statements. Therefore, after the accountant fills in the sub-ledger, he also has to summarize the sub-ledger and fill in the total amount into the general ledger.

This step of the process of summarizing and filling in is what you call "moving to production costs".

Therefore, the debit account of the above entries, according to the purpose of the asset, can be management expenses, depreciation expenses, manufacturing expenses, depreciation expenses, sales expenses, depreciation expenses, how to set up accounts, in addition to compliance, account setting is subject to business needs, in fact, the flexibility is still very large.

The depreciation of the fixed assets used in the workshop is included in the manufacturing expenses, and the depreciation of the equipment used by the factory is included in the management expenses.

Accounting Entries: Debit: Manufacturing Expenses--- Depreciation Expenses 1400

Management expenses --- depreciation expenses 800

Credit: Accumulated depreciation 2200

Borrow: manufacturing expenses --- depreciation expenses 1400

Management expenses --- depreciation expenses 800

Credit: Accumulated depreciation 2200

Borrow: Manufacturing cost 900

Credit: Accumulated depreciation 900

There are three common situations in the accounting for depreciation of fixed assets:

First, if the workshop equipment is depreciated, note:

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

The second type, the depreciation of the management department's equipment, is recorded:

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

The third type, depreciation of equipment under construction, is recorded:

Borrow: Construction in progress.

Credit: Accumulated depreciation.

1. Borrow: manufacturing cost 900

Credit: Accumulated depreciation 900

10. Borrow: financial expenses - interest expenses.

Credit: Interest payable.

11. Borrow: manufacturing cost 200

Credit: 200 expenses to be amortized

12. Borrow: production cost.

Credit: Manufacturing expenses.

14. Borrow: inventory goods.

Credit: Production costs.

20. Borrow: 25,000 projects under construction

Credit: Bank deposit 25000

Borrow: Manufacturing Expenses – Depreciation 900

Credit: Accumulated depreciation 900

Borrow 20,000 yuan from the bank for 6 months, interest rate 2%, withholding interest for this month, accounting entries?

Borrow: Finance Charges --- Interest.

Credit: Interest payable.

Interest rate 2% - per annum? Monthly interest?

Borrow: Manufacturing cost 900

Credit: Accumulated depreciation 900

1 If the machinery and equipment in the production workshop are directly used to produce products, the entries for depreciation are:

Borrow: production costs.

Credit: Accumulated depreciation.

2. If the machinery and equipment in the production workshop are indirectly used to produce products, the entries for depreciation are:

Borrow: manufacturing costs.

Credit: Accumulated depreciation.

The depreciation of the fixed assets used in the workshop is 1080 yuan, and the accounting entries are:

Borrow: Manufacturing cost 1080

Credit: Accumulated depreciation 1080

1.The depreciation of the fixed assets used in the basic production workshop of the enterprise shall be included in the manufacturing expenses;

2.The depreciation of fixed assets used by the management department is included in the management expenses;

3.The depreciation of the fixed assets used by the sales department is included in the sales expenses;

4.The depreciation of fixed assets used in the process of self-construction of fixed assets shall be included in the cost of construction in progress;

5.The depreciation of fixed assets leased out of operation is included in other business costs;

6.For unused fixed assets, the depreciation is included in administrative expenses;

7.The depreciation of fixed assets used by enterprises in R&D of intangible assets shall be included in R&D expenditures;

8.If an enterprise provides its own houses to its employees free of charge, the depreciation shall be included in the remuneration payable to employees.

Corresponding entry:

Borrow: Manufacturing Expenses Administrative Expenses Selling Expenses Construction in Progress Other Operating Costs Administrative Expenses R&D Expenses Employee Remuneration Payable (Debit Accounts Listed in the Preceding 1-8 Serial Numbers).

Credit: Accumulated depreciation.

Depreciation of fixed assets refers to the systematic apportionment of the accrued depreciation amount according to the determined method during the useful life of the fixed assets. Useful life refers to the expected life of a fixed asset, or the quantity of goods or services that the fixed asset can produce. Accrued depreciation refers to the amount of the original price of a fixed asset for which depreciation is accrued after deducting its estimated net residual value.

For fixed assets for which provision for impairment has been made, the cumulative amount of provision for impairment of fixed assets shall also be deducted.

Depreciation is only a cost analysis, depreciation is not the valuation of assets, and it is neither a capital nor a use of funds, therefore, the depreciation of fixed assets does not undertake the renewal of fixed assets. However, since the depreciation method affects the income tax of the enterprise, it will also have an impact on the cash flow.

Not all depreciable fixed assets are depreciated, and the conditions for depreciable fixed assets are: service life.