When paying for goods, remove the fraction payment, so do the accounting entries?

When paying: Debit: Accounts payable.

Credit: Bank deposits.

For fractional unpaid entries for accounts payable:

Debit: Accounts payable.

Credit: Non-operating income.

Non-operating income mainly includes: gains from debt restructuring, gains and losses from business combinations, gains from inventory transactions, payables that cannot be paid due to creditors' reasons, subsidies, additional refunds of education fees, penalty income, donation gains, etc.

1 Gains on disposal of non-current assets include gains on disposal of fixed assets and gains on intangible assets**. Gain on disposal of fixed assets, i.e., net income from disposal of fixed assets. It refers to the net income after deducting the book value of fixed assets, disposal costs, and disposal related taxes and fees of the fixed assets.

2 Gains on the exchange of non-monetary assets (except for transactions with related parties). It refers to the difference between the fair value of the exchanged assets and the carrying amount of the surrendered assets in the exchange of non-monetary assets, which is included in non-operating income after deducting relevant expenses.

3 **Income from intangible assets. It refers to the difference between the proceeds after deducting the relevant taxes and fees when the enterprise ** intangible asset is greater than the part of the difference between the book balance of the intangible asset and the impairment provision provided.

If it is determined that the fraction owed will no longer be paid, this treatment is correct, but I personally believe that, in general, it is not recommended to directly recognize it as non-operating income.

The fraction is not paid to the supplier, and the credit balance in the accounts payable is 815 yuan, which is not based on accounting, and at the same time, it cannot be transferred to "non-operating income".

<> erasing the mantissa refers to erasing the mantissa other than the integer when settling accounts or paying, that is, removing the fraction, so how to do the account by removing the fraction when paying for the goods?

When paying for goods, the fractional accounting processing is removed.

At the time of payment:

Debit: Accounts payable.

Credit: Bank deposits.

For fractional unpaid entries for accounts payable:

Debit: Accounts payable.

Credit: Non-operating income.

What is Non-Operating Income?

Non-operating income is also known as "non-operating income". It refers to the income that is not directly related to the production and operation process and should be included in the current profit. It is an integral part of the company's financial posture and dismantling results. For example, the collection of arrears from employees, the income from confiscation of packaging deposits, the net income from fines, etc.

In the "income statement" of the enterprise, the non-operating income needs to be listed separately. Funds belonging to the non-operating income of enterprises shall be recorded in the accounts in a timely manner, and shall not be retained as small household belongings or other expenses that do not conform to the provisions of the system.

What is Accounts Payable?

It usually refers to the debts incurred due to the purchase of materials, commodities or the acceptance of labor services**, etc., which are the liabilities arising from the inconsistency between the purchase and sale of materials and the payment of goods between the buyer and the seller in the purchase and sale activities.

The credit balance at the end of this account reflects the accounts payable that have not yet been paid by the enterprise.

The closing balance of this account can also be debited to reflect the prepayment.

What is a bank deposit?

Bank deposits are money deposited in banks and are a component of monetary funds.

According to the provisions of China's cash management system, every enterprise must open a deposit account with the People's Bank of China or a specialized bank to handle deposits, withdrawals, and transfer settlements.

The monetary funds of an enterprise, except for a small amount of cash that can be kept within the prescribed limit, must be deposited in the bank, and the bank deposits of the enterprise mainly include: settlement account deposits, letter of credit deposits, foreign port deposits, etc.

The cashier is responsible for the collection and disbursement of bank deposits. For each bank deposit income and expenditure business, the accounting voucher must be prepared according to the original voucher that has been audited and correct.

1. The enterprise purchases the goods and obtains the corresponding invoices

Debit: Raw materials (or inventory goods account).

Tax Payable – VAT payable (input tax).

Credit: Accounts Payable – Company name.

2. When the enterprise pays for the goods, it pays small and then makes up the payment

Debit: Accounts Payable – Company name.

Credit: Bank deposits (or cash in hand and other accounts).

When an enterprise purchases goods and obtains corresponding invoices, it shall be accounted for through accounts such as "raw materials" and "accounts payable". Raw materials refer to the basic raw materials for the production of a certain product, which are the products used at the starting point of the production process. Accounts payable is used to account for the payment due to business activities such as the purchase of materials, goods and services**.

At the time of settlement, it is instructed that the fraction of the purchase price is included in the non-operating income or offset the financial expenses, and the blind seller is included in the financial expenses or non-operating expenses.

Buyer's Selling Shenchun Accounting Treatment, Borrow: Accounts Payable, Credit: Non-Operating Income, Or, Borrow: Financial Expenses Debit Red, Debit: Bank Deposit Debit Blue, Seller's Accounting Treatment, Borrow: Financial Expenses, Non-Operating Expenses, Credit: Accounts Receivable.