Accounting Questions, Help, Accounting Questions, Please Help?

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

1. When remitting: debit: accounts payable (or prepaid).

Accounting fees --- handling fees.

Credit: Bank Deposit 11715

2. If there is an error in the account, the money will be refunded.

Borrow: Bank deposit.

Goods: Accounts payable (or prepaid).

First, because you did not specify the amount that should be remitted to the ** business, I will use the amount returned by the bank as the payment payable by your unit to the ** party, and your first entry is not correct, and the bank's handling fee is to increase the financial cost, not to reduce the cost. Second, the bank's handling fee will not be refunded. I'm also an accountant in reality, so I think you're a novice, so I hope it can help you.

Just do the above entry again with the red letter.

Shouldn't the handling fee be a financial expense account?

When the money is returned, the lender's department will be transferred.

Facts: Company A is a general VAT taxpayer and had the following economic operations in September 2013.

1) On the 3rd, 1,000 kilograms of A material was purchased, the purchase price was 60,000 yuan, the value-added tax was 10,200 yuan, and the freight was 1,000 yuan.

The amount has been deposited in a bank.

Pay. Borrow: 60000+1000 materials in transit

Tax Payable - VAT Payable.

input tax) 10200

Credit: Bank deposits 71200

2) On the 8th, the buyer of 1,000 kilograms of material B, the purchase price was 80,000 yuan, the value-added tax was 13,600 yuan, and the transportation and miscellaneous expenses were 1,800 yuan.

Among them, the freight is 1400 yuan), the loading and unloading handling fee is 100 yuan, and the selection and finishing fee is 300 yuan, and the payment has been paid by bank deposit.

3) On the 20th, we purchased 500 kg of material A from Samsung, with a purchase price of 300 yuan per kilogram and a value-added tax of 25,500 yuan;

400 kg of B material, the purchase price per kilogram is 400 yuan, and the value-added tax is 27,200 yuan; The common freight is 1,800 yuan, and the freight is allocated by weight, and the payment is not paid.

4) On the 30th, the above-mentioned purchased materials have been inspected and recorded in the warehouse according to the actual purchase cost.

3.Request. 1) Prepare accounting entries according to the above procurement operations.

2) Calculate the unit purchase cost of each batch of purchased materials.

1. According to the above procurement business, the accounting entries are prepared as follows:

1) When purchasing material A on the 3rd, because the goods were not put into storage:

Borrow: Material in transit - Material A 61000

VAT payable - input VAT 10200

Credit: Bank deposits 71200

2) When purchasing material B on the 8th:

Borrow: In-transit materials - B material 81800

VAT payable - input VAT 13600

Credit: Bank Deposit 95400

3) When purchasing materials from Samsung on the 20th:

Borrow: Material in transit - Material A 151000

Goods in transit - B material 160800

VAT payable - input VAT 52700

Credit: Accounts Payable - Samsung 364500

4) 30 days when all the purchased materials are inspected into the warehouse:

Borrow: Inventory Commodity - A Material 212000

B material 242600

Credit: Materials in transit-A materials 212000

B material 242600

2.Calculate the unit price of purchased materials for each batch:

3. The unit price of a material = 61,000 yuan 1,000 kg = 61 yuan kg.

8th B material unit price: 81800 yuan 1000 kg = yuan kg.

20th A material unit price: 300 + (1800 * 5 9) 500 = 302 yuan kg.

20th B material unit price: 400 + (1800 * 5 9) 400 = 402 yuan kg.

Hello, the correct answer should be.

10（p/a，10%，10）（p/f，10%，4）-25（p/a，10%，4）

There are formulas for all of these problems.