The raw materials purchased by the company last year have been invested in production, but the payment has not been paid. This year, the seller took the list to get the money. How to write an accounting score?
5 thoughts on “How to write accounting points and summary”
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Elberry:
1. Analysis lists accounting subjects involved in economic business.
2. Analysis of the nature of accounting subjects, such as asset subjects, liabilities, etc.
3. Analyze the changes in the amount of the amount of each accounting subject.
4. Based on the economic content (increase or decrease) reflected by the lenders of various accounts in step 2 and 3 to determine the direction of the accounting subjects.
5. According to the reconciliation rules that must be borrowed and borrowed, the borrowing rules must be equal, and the accounting score is compiled.
Summary:
Five elements: 1. WHO, the abstract should highlight the main body of the economic business.
2. What summary content should be emphasized accordingly, the behavior implementation object of economic business should be emphasized.
3. The content of WHEN should highlight the time of economic business.
4. The summary content should highlight the location of the economic business.
5. WHY summary content should highlight the cause of economic business.
Writing: 1. While emphasizing the selection of single elements, we must also pay attention to the combination of multiple elements
example 1: The workshop technician Zhang returned to the company to reimburse 480 yuan. The incomplete writing is: “reimbursement of travel expenses”. The correct way of writing should be: “The workshop technician Zhang Mou’s travel expenses” should be. Highlight the subject WHO -workshop technician.
Example: 2: March 8th voucher mistakenly recorded 300 yuan in the “raw material” account in the “turnover material” account, and now it is corrected. The incomplete writing is: “The voucher No. 8 in March is wrong, and it is correct.” The correct way of writing should be: “The voucher No. 8 in March is wrong, and now it is correct.” The reason to highlight the wrong debt is to emphasize why.
Example 3: Receives the deposit interest of 100 yuan in the fourth quarter of the Bank of ICBC’s basic deposit account, which has been stored in the bank account. The incomplete writing is: “interest receivable deposit interest”. The correct way of writing is: Receive the interest in the fourth quarter of the ** account, according to the combination of WHO WHEN
2. Use a good writing symbol and narrowing term, practice the ability to send words and sentences ()
examples 4: A company invested one equipment to the company at a value of 38,000 yuan. Write: “One device”. The correct way of writing is: “A company is put into a device.”
Example 5: The company purchases 480 yuan for office supplies such as books, paper and other office supplies from a cultural supplies store to pay with cash. Wrong writing: “Payment of public supplies”. Correct writing: Payment of public products.
3. The need for registering details needs
Example 6: The production of A material A material is 1,200 kg, the unit cost is 80 yuan, the amount is 96,000 yuan; The amount is 3500 yuan. Incontinuous writing: Production products for materials. Specifications: The production of A material A material is 1200kg,@80; the product B uses the B material 700kg,@50.
Example 7: Sell 200 items for a company A product, the unit price is 500 yuan, the value -added tax amount is 17,000 yuan, and the total payment for a total of 117,000 yuan, which has not been received. Inappropriate writing: 200 pieces of products A product for a company,@500 yuan, the payment was not received. The specifications are written as: a batch of products A product A, the payment is not collected.
1. When the company pays the workers’ project funds:
D summary: Payment the company’s XX project in March; account for accounting;
borrowing: payable for employees; salary;
loan: bank deposit: bank deposit ;
2. Do during transfer:
borrowing: engineering: XX project;
loan: payable for employees; salary; salary; salary;
Of course, it should be mentioned in March.
March pays in February salary, indicating that the accounting time is in March, and now there should be salary costs in March, so you need to pay.
, in other words, your salary in March is temporarily estimated in February, because the salary of March has not yet been calculated, it is to pay
At this time, pay attention to the balance between the calculation and the actual difference.
only when you do it in February, you write about February XXX
At the time of purchase
borrowing: raw materials
The taxes and payables-value-added tax (input tax) (small scale does not write this step)
R n During payment
borrowing: account payable-XX company (Abstract-Pay XX Company Purchase)
Loan: Bank deposit
The distribution is: sales expenses-45061.29 transportation fees, the cost of the stall-freight entry borrowing 3391.71 other payables The amount of input tax should not be included in the cost of the stall
This should be
borrowing: sales fee 45061.29
-Entering tax amount 3391.71
loan: other payable-a company 48453
This invoice is a unified invoice for highways and inland cargo transportation industry. Write a summary. Please answer-owed a company’s freight
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If fear of malicious adoption
Stocking in pursuit of truth