Commercial company. The number of input invoices is 1000, the unit price is 20, the total amount is 20,000, the shipping cost is 400, how can the inventory goods be account? How to turn the cost after sales?
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How to enter the inventory of the business company
. According to the "enrollment list" and purchase invoice based on the inspection of the library manager, the following accounting scores:
: Inventory product- *** Commodity
Lending: Taxable payable-VAT taxable taxes-input tax
loan: bank deposits or accounts payable
Inventory goods- *** Commodity
Loan: Bank deposits or accounts payable
. According to the "outlet list" and sales invoice according to the database management officer, the following accounting scores should be made. :
The general taxpayer enterprise
borrowing: receivable or bank deposit
loan: payable payable-value-added tax-output tax
loan: main business income
-monthly knot cost:
Lended business cost
Loan: inventory goods- *** product
2. Small-scale enterprise
Deposit
Loan: Taxes payable-value-added tax should be paid-output tax
loan: main business income
Monthly ending costs:
n Loan: Inventory goods-*** Commodity
. Register the general account and clear accounts according to the accounting voucher (quantity of the inventory product settings).
Pucting information: Accounting distribution method
Eregiving scholars can follow the following steps:
: The account involved, analyze the changes in the accounts involved in the economic business involved ;
: The nature of the account, analyzing the nature of these accounts involved, that is, what kind of accounting elements they belong to, located on the left or right of the accounting equation; Determine whether these accounts have increased or decreased, and what is the amount of increase or decrease;
: The direction of the accounting, according to the nature of the account and its increase or decrease, determine the debit or lenders of the account; r respectively; r respectively; r respectively;
Fifth: According to the format requirements of the accounting score, compile a complete accounting score.
If you want to quickly master the correct application of accounting distribution, you cannot rely on the death of death, nor can it be used as a universal golden key for a certain account textbook. You can refer to the following methods:
1. Remember on the basis of understanding.
2. Combined with the economic business to smooth the corresponding relationships between each subject.
3. Classify all economic business, find out accounting subjects involved in various economic businesses, and clarify where to use those accounting subjects for account processing.
4, contact accounting standards, combined with accounting subjects to clarify the contents of each subject.
5, focusing on asset impairment, fair value changes, deferred taxes, or liabilities.
6, clarifying cost collection and distribution, cost knotting, profit or loss transfer, and calculation and accounting of various taxes and fees.
7, do more account processing exercises to strengthen memory content.
Reference materials: Baidu Encyclopedia-Accounting Division
How to enter the inventory of the business company
. According to the "enrollment list" and purchase invoice based on the inspection of the library manager, the following accounting scores:
: Inventory product- *** Commodity
Lending: Taxable payable-VAT taxable taxes-input tax
loan: bank deposits or accounts payable
Inventory goods- *** Commodity
Loan: bank deposit or accounts payable
. According to the "outlet list" and sales invoice according to the database management officer, do it, do it, do it, do it, do it, do it. The following accounting score:
The general taxpayer enterprise
borrowing: receivable or bank deposit
n loan: main business income
-monthly ending cost:
Lended business cost
Loan: inventory goods- *** product
2. Small-scale enterprise
borrowing: receivable or bank deposit
loan: taxable payment-value-added tax-output tax
loan: main business income
-monthly conclusion cost:
Bed: Main business costs
Loan: Inventory goods- *** Commodity
. Register the general account and clear accounts according to the accounting voucher (quantitative account settings).
Pay content for time limit to check for freenAnswer the use of financial management software. There are regular inventory accounts. As long as you establish a set of accounts, then open the inventory account, enter the existing inventory goods, automatically form the inventory account, and the documents that enter and exit will automatically generate. The main account processing of inventory products: 1. The storage and outlets of the finished products produced by small enterprises usually only record the amount of the amount, and the actual cost of calculating the finished product of the warehouse at the end of the month. The finished product of the completion of the acceptance library is completed. According to its actual costs, the subjects are reached by undergraduate subjects, and the "production cost" and other subjects are leaned. To sell the finished products outside, debit the subject of "main business cost", and loan the undergraduate subject. 2. After purchasing the goods arrived at the income database, according to the actual cost or price of the product, the undergraduate subjects were reserved, and the subjects of "inventory cash", "bank deposit", and "materials on the road" were borrowed. If the amount of value -added tax is involved, the corresponding treatment shall be processed accordingly. According to the difference between the price and the entry price, remember the "commodity sales difference" subject. 3. The purchased goods have been reached and accepted the storage library, but if the settlement procedures have not yet been completed, you can enter the account according to the temporary estimation value, rely on the undergraduate subject, and make a "account payable -temporarily estimated account payable" subject; lower the next; next At the beginning of the month, the same accounting distribution was rushed back to return the account processing according to normal procedures when receiving settlement vouchers such as invoices next month. The sales cost or price of the sales of goods to the outside world depends on the "main business cost" subject to loan the undergraduate subject. At the end of the month, the sales difference between the sales of the products that already sold the goods was dedicated to the "commodity sales difference" subjects and leaned to the "main business cost" subject.
Borrowing inventory products: 20000
business expenses: 400
loan: bank deposit or cash 20400
Sales after sales:
n loan: product sales revenue: (sales amount/want (1 sales tax rate))
loan: taxable payment-value-added tax (sales income*tax rate)
Sales cost
Lending: product sales cost
loan: inventory goods