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Anonymous users2024-02-15Accounting entries for car repairs?
At the time of procurement. Borrow: raw materials.
Credit: cash in hand, bank deposits, etc.
Pick up the materials and enter the repair shop.
Borrow: production costs.
Credit: raw materials.
Labor costs. Borrow: production costs.
Credit: Employee Remuneration Payable – Wages.
Equipment depreciation. Borrow: production costs.
Credit: Accumulated depreciation.
The repair project is completed.
Borrow: Cost of main business.
Credit: Production costs.
Revenue. Borrow: cash in hand, bank deposits, etc.
Credit: main business income.
Management salaries.
Borrow: Administrative expenses.
Credit: Employee Remuneration Payable – Wages.
Sales tax. Borrow: Sales Tax & Surcharge.
Credit: Tax Payable - Business Tax Payable.
Taxes payable - urban construction tax, etc.
At the end of the month, carry forward.
Borrow: Profit for the current year.
Credit: Cost of Principal Operations.
Sales tax and surcharge.
management fees, etc.
Borrow: main business income.
Credit: Profit for the year.
The balance sheet is based on the balance of the general ledger account, which is analyzed and filled; The income statement is calculated itemized by statement item.
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Anonymous users2024-02-14First, income, income is divided into three parts: maintenance income, manufacturer rebates and spare parts sales revenue;
the second is the cost, maintenance cost, spare parts cost, personnel salary, equipment depreciation and other expenses;
The third is the statistics of personnel wages, the income distribution of different types of work is different, and the statistics of pricing and working hours are more detailed and troublesome;
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Anonymous users2024-02-13Usually you're going to use it. The ledger subjects are:
Asset classes: cash, bank deposits, accounts receivable, other receivables, inventory goods, fixed assets, accumulated depreciation.
Liabilities: accounts payable, other accounts payable, taxes payable, other payables.
Equity: paid-in capital, undistributed profits.
Profit and loss: main business income, main business cost, main business tax and surcharge, period expenses, non-operating income and expenditure, income tax, current year profit, undistributed profit.
The accounts of the auto repair shop are similar to those of general corporate accounting, which are nothing more than assets, liabilities, owners' equity, and profits and losses.
In addition to the direct cost of materials and labor, it is specific to increase manufacturing expenses and management expenses and sales expenses, as for profits, there is no fixed data, mainly depending on the management method of the manager, properly managed, the profit is relatively high, improper management, the profit is less, the tax, the main is value-added tax, and the other urban construction tax, education surcharge, income tax, etc.
Purchased Parts: Borrow: Raw Materials.
Tax payable - VAT - input tax.
Credit: bank deposits, accounts payable, etc.
Parts sold: borrowed: bank deposits, accounts receivable, etc.
Credit: Other business income.
Tax payable - VAT - output tax.
Borrow: Other operating costs.
Credit: raw materials.
Parts: Borrow: Cost of Main Business, etc.
Credit: raw materials.
Helping people repair cars: borrowing: bank deposits, accounts receivable, etc.
Credit: main business income.
Tax payable - VAT - output tax.
First of all, it depends on whether you are a general taxpayer or a small-scale taxpayer, if you are a general taxpayer:
Borrow: raw materials - xx
Blank Tax Payable – VAT Payable (Input Tax) Payable
Credit: cash on hand, bank deposits, accounts payable, etc.
If you are a small-scale taxpayer:
Borrow: raw materials - xx
Credit: cash on hand, bank deposits, accounts payable, etc.
Note: The goods purchased by the automobile repair factory are used for repair parts, not for the purpose of selling accessories alone, so they should be raw materials.
Other Answers] Borrow: Inventory of goods.
Tax Payable - VAT Payable (Input Tax).
Credit: Bank deposits or accounts payable or cash on hand.
How to write accounting entries for an auto repair shop?
How should the paint bought or matched by the auto repair shop be written into the accounting entries? And how to write paint accessories? How should you write these buckles? What should be written into these bulbs?
If it is a batch of purchases, a large number and slow use, into the low-value easy to lose friends consumables, if it is regular maintenance usually continue to buy, buy back to use, directly into the operating costs.
Other Answers] Low-value consumables.
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Anonymous users2024-02-12<> the automobiles purchased by the enterprise should be included in the cost accounting of fixed assets, and the maintenance expenses incurred due to failure can be included in different accounts according to the different beneficiaries.
Which account is used to calculate car repair expenses?
Depending on the situation, the management department uses the car, and the vehicle maintenance fee is included.
Management Costs - Maintenance Costs.
Subjects. For the sales department's use of the car, the vehicle maintenance fee is included.
Selling Expenses - Maintenance Costs.
Subjects. For vehicles used by the construction department, the vehicle maintenance fee is included.
Construction in progress - maintenance costs.
Subjects. For the operating vehicles of the transport unit, the vehicle maintenance fee is included.
Cost of Principal Operations.
Subjects. Accounting treatment of car repair expenses.
1. Production vehicles, maintenance entries are as follows:
Borrow: manufacturing costs - car maintenance costs.
Credit: cash on hand or bank deposits.
2. Sales of vehicles, maintenance entries are as follows:
Borrow: sales expenses - car repair costs.
Credit: cash on hand or bank deposits.
3. The company's internal management department uses the car, and the maintenance entries are as follows:
Borrow: Administrative Expenses - Car Maintenance Costs.
Credit: cash on hand or bank deposits.
Accounting entries for the payment of vehicle acquisition tax on automobiles.
The vehicle acquisition tax paid indiscriminately for the purchase of a car shall be included in the cost of fixed assets:
Borrow: Fixed assets.
Credit: Tax Payable - Vehicle Acquisition Tax Payable.
When the vehicle purchase tax is paid:
Borrow: Tax payable - tax payable for vehicle purchase.
Credit: Bank deposits.
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Anonymous users2024-02-11The auto repair and repair industry is not much different from other enterprises, and the accounting subjects are basically the same.
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Raw materials prepared for car repair can be counted.
Borrowing raw materials, lending bank deposits (cash).
bank deposits ; Credit: Maintenance Expenses: Sales Expenses: Borrowing and Selling Vehicle Maintenance Expenses should be included in the accounting account; Cash on hand
Taiyuan University, majoring in automobile repair.
Specifically, it is subject to the local maintenance industry standards, which are only based on the standards of the maintenance industry according to our local conditions. FYI. 1. In order to strengthen the management of the automobile and motorcycle maintenance industry, standardize the operation of the maintenance market, and protect the legitimate rights and interests of both parties to the vehicle maintenance and repair, according to the provisions of the State Development Planning Commission and the Ministry of Communications on the management of automobile maintenance.
Accounting entries for car repairs?
At the time of procurement. Borrow: raw materials.
Credit: cash in hand, bank deposits, etc.
Pick up the materials and enter the repair shop.
Borrow: production costs.
Credit: raw materials.
Labor costs. Borrow: production costs.
Credit: Employee Remuneration Payable – Wages.
Depreciation of the installation. Borrow: production costs.
Credit: Accumulated depreciation.
The repair project is completed.
Borrow: Cost of main business.
Credit: Production costs.
Revenue. Borrow: cash in hand, bank deposits, etc.
Credit: main business income.
Management salaries.
Borrow: Administrative expenses.
Credit: Employee Remuneration Payable – Wages.
Sales tax. Borrow: Sales Tax & Surcharge.
Credit: Tax Payable - Business Tax Payable.
Taxes payable - urban construction tax, etc.
At the end of the month, carry forward.
Borrow: Profit for the current year.
Credit: Cost of Principal Operations.
Sales tax and surcharge.
management fees, etc.
Borrow: main business income.
Credit: Profit for the year.
The balance sheet is based on the balance of the general ledger account, which is analyzed and filled; The income statement is calculated on a case-by-case basis.
The cost of transformer maintenance should be charged to the management fee. If it is a manufacturing cost, the breakdown is the maintenance cost.
Repair fees that are not received by the garage are accounts receivable.
The purchase of spare parts is included in the raw material account.
Maintenance industry
First find a big school to try for a month, and then go to the repair shop to learn, because in the trial school, the teacher has already finished telling everything he knows, and after the trial semester, he can't learn anything, and the teacher is not so enthusiastic about you, at this time, you have learned the essence of the school, go to the repair shop to study, just to learn cars, computers, etc., it is impossible to learn all the mastery in school, generally you can only understand, learn a little foundation, it is good, really want to learn well, you have to rely on your own learning, you can practice, but it takes a long time If you want to open a repair shop, you don't need to be proficient in car repair technology, you just need to understand it, repair the car, ask the car repair master, and say that the repair shop is good or not, mainly depends on the car, this is solved, and you can hire a car repair master.
Responsible for establishing, registering, and printing general ledgers, sub-ledgers, and various auxiliary ledgers; Timely registration of the accounts under its jurisdiction and timely settlement of accounts; Set up and use accounting subjects according to the provisions of the meeting system, and correct accounting and voucher errors in a timely manner; The books are checked regularly (at least once a month) to ensure that the accounts are consistent. >>>More
Your main upfront expenses are probably these.
Rent? (depending on the size of the geographical location). >>>More
The general steps for you to apply for a business license are as follows: >>>More
Hello friends. Repair shop:
Advantages: The advantage of studying in the auto repair shop is that you can touch the car anytime and anywhere, and deal with the car every day, disadvantages: there is no theoretical knowledge to pave the way, and the master will hand over whatever he thinks. >>>More