3 thoughts on “How to account for inventory products?”
Lola
Using 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: The entry and exit of the finished products produced by small enterprises, usually only record the amount and not remember the amount, and calculate the actual cost of the finished product at the end of the month. Essence 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. Is after buying the goods to the income database, according to the actual cost or price of the product, rely on the undergraduate subjects to credit the subjects such as "inventory cash", "bank deposit", and "on the road". 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. The goods purchased have been reached and accepted the library, but if the settlement procedures have not yet been completed, you can enter the account according to the temporary valuation value. ; Earlier next month, use the red letter to make the same accounting distribution and rush back, so that when receiving the invoice bills and other settlement vouchers next month, the account process is processed according to normal procedures. 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.
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.
(1) The finished products produced by the enterprise should generally calculate according to the actual cost. The entry and outlets of the finished product should be recorded. Usually, the amount is not recorded in the amount. The finished product of the completion of the acceptance library is completed. According to its actual costs, it is based on its actual costs, relying on subjects such as undergraduate subjects and "agricultural products", and lending "production costs", "consumer biological assets", "agricultural production costs" and other subjects. The product types can be calculated daily according to the planning cost. The difference in actual cost and planning cost can be set separately, which can set the "product cost difference" subjects to account for the "material cost difference" subjects. Ifly using actual costs for daily accounting, the actual cost of issuing the product can be calculated and determined by the advanced precedent method, the weighted average method or individual identification method. Strequently selling finished products (including the use of installments to sell finished products). When the sales cost is concluded, the "main business cost" subjects are reserved and the undergraduate subjects are loan. If the planning cost is used, the product costs should be transferred to the product cost difference, and the planning cost of the product to issue the product to the actual cost. (2) If the purchase of the product is calculated, after the product reaches the income database, it will be based on the entry price of the product and debit under the undergraduate subject to credit the subjects such as "bank deposits" and "materials on the road". The commodities that are commissioned by foreign units to process them are based on the entry price of the product, relying on the undergraduate subject, and the subject of "entrusted processing materials". If purchase of the product is calculated, after the product reaches the income database, according to the price of the product, the undergraduate subject, the entry price of the product, the "bank deposit", "on the road", etc. According to the difference between the price of the commodity and the entry price, the "commodity sales difference" subject. The commodities that are commissioned by foreign units to process and recover, according to the price of the product, rely on the undergraduate subject, according to the book balance of the commissioned processing product, loan the subject of "commissioned processing materials", according to the difference between the price of the product and the entry price, the "product entry" "Sales" subjects. The foreign sales goods (including the use of installments to sell goods). When the sales cost is transferred, the "main business cost" subject is dedicated to the undergraduate subject. If the daily accounting of the product is adopted, the actual cost of issuing the product can be calculated and determined by the advanced pre -issuing method, the weighted average method or the individual identification method. If the price is calculated, the commodity price difference should also be transferred to the distributed product. (3) Products developed by enterprises (real estate development), when reaching the predetermined sales status, according to the actual cost, debit the "development product" account and loan the "development cost" account. At the end of the period, the actual costs of corporate transfer, sales, and settlement development products, derived the "main business cost" subjects, and loaned the "development product" account. The enterprise uses the developed supporting facilities for the development of the enterprise to engage in the business house for the tertiary industry. , Loan the "Development Product" subject. . The balance of the debit at the end of the undergraduate period reflects the actual cost (or entry price) or planning cost (or price) of the company's inventory goods. Itming and detailed account For how to make inventory commodities detailed accounts, accountants give opinions: Commercial business is mostly this model. First of all The terms should meet the requirements of the national tax agency contract. In this way, you can ensure that you do not need to confirm the sales when sending the goods, but to confirm the sales in the month when you receive the sales list. In this way, you can let the warehouse make another account, specifically register for the inventory of these inventory products: when the goods are issued, the sale is issued, and the sale is issued after the issue of the issue of the issue of the issue of the warehouse. The salesman of the supervisor makes a copy and checks every month. When issuing products: Lended: commissioned sales products loan: Inventory goods When there is a shopping mall sales list, confirm the sales income, and turn to the corresponding cost at the same time borrowing : Accounts receivable Loan: Main business income Loan: Taxes and fees -VAT tax (output tax) Bed: Main business costs Loan: Entrusted sales products The fee for the entrustment to pay to the other unit: borrowing: business costs loan: account receivable After its handling fee, collect the money: borrowing: bank deposit loan: account receivable
Using 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:
The entry and exit of the finished products produced by small enterprises, usually only record the amount and not remember the amount, and calculate the actual cost of the finished product at the end of the month. Essence 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.
Is after buying the goods to the income database, according to the actual cost or price of the product, rely on the undergraduate subjects to credit the subjects such as "inventory cash", "bank deposit", and "on the road". 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.
The goods purchased have been reached and accepted the library, but if the settlement procedures have not yet been completed, you can enter the account according to the temporary valuation value. ; Earlier next month, use the red letter to make the same accounting distribution and rush back, so that when receiving the invoice bills and other settlement vouchers next month, the account process is processed according to normal procedures. 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.
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.
(1) The finished products produced by the enterprise should generally calculate according to the actual cost. The entry and outlets of the finished product should be recorded. Usually, the amount is not recorded in the amount. The finished product of the completion of the acceptance library is completed. According to its actual costs, it is based on its actual costs, relying on subjects such as undergraduate subjects and "agricultural products", and lending "production costs", "consumer biological assets", "agricultural production costs" and other subjects.
The product types can be calculated daily according to the planning cost. The difference in actual cost and planning cost can be set separately, which can set the "product cost difference" subjects to account for the "material cost difference" subjects.
Ifly using actual costs for daily accounting, the actual cost of issuing the product can be calculated and determined by the advanced precedent method, the weighted average method or individual identification method.
Strequently selling finished products (including the use of installments to sell finished products). When the sales cost is concluded, the "main business cost" subjects are reserved and the undergraduate subjects are loan. If the planning cost is used, the product costs should be transferred to the product cost difference, and the planning cost of the product to issue the product to the actual cost.
(2) If the purchase of the product is calculated, after the product reaches the income database, it will be based on the entry price of the product and debit under the undergraduate subject to credit the subjects such as "bank deposits" and "materials on the road". The commodities that are commissioned by foreign units to process them are based on the entry price of the product, relying on the undergraduate subject, and the subject of "entrusted processing materials".
If purchase of the product is calculated, after the product reaches the income database, according to the price of the product, the undergraduate subject, the entry price of the product, the "bank deposit", "on the road", etc. According to the difference between the price of the commodity and the entry price, the "commodity sales difference" subject. The commodities that are commissioned by foreign units to process and recover, according to the price of the product, rely on the undergraduate subject, according to the book balance of the commissioned processing product, loan the subject of "commissioned processing materials", according to the difference between the price of the product and the entry price, the "product entry" "Sales" subjects.
The foreign sales goods (including the use of installments to sell goods). When the sales cost is transferred, the "main business cost" subject is dedicated to the undergraduate subject. If the daily accounting of the product is adopted, the actual cost of issuing the product can be calculated and determined by the advanced pre -issuing method, the weighted average method or the individual identification method. If the price is calculated, the commodity price difference should also be transferred to the distributed product.
(3) Products developed by enterprises (real estate development), when reaching the predetermined sales status, according to the actual cost, debit the "development product" account and loan the "development cost" account. At the end of the period, the actual costs of corporate transfer, sales, and settlement development products, derived the "main business cost" subjects, and loaned the "development product" account.
The enterprise uses the developed supporting facilities for the development of the enterprise to engage in the business house for the tertiary industry. , Loan the "Development Product" subject.
. The balance of the debit at the end of the undergraduate period reflects the actual cost (or entry price) or planning cost (or price) of the company's inventory goods.
Itming and detailed account
For how to make inventory commodities detailed accounts, accountants give opinions: Commercial business is mostly this model. First of all The terms should meet the requirements of the national tax agency contract. In this way, you can ensure that you do not need to confirm the sales when sending the goods, but to confirm the sales in the month when you receive the sales list. In this way, you can let the warehouse make another account, specifically register for the inventory of these inventory products: when the goods are issued, the sale is issued, and the sale is issued after the issue of the issue of the issue of the issue of the warehouse. The salesman of the supervisor makes a copy and checks every month.
When issuing products:
Lended: commissioned sales products
loan: Inventory goods
When there is a shopping mall sales list, confirm the sales income, and turn to the corresponding cost at the same time
borrowing : Accounts receivable
Loan: Main business income
Loan: Taxes and fees -VAT tax (output tax)
Bed: Main business costs
Loan: Entrusted sales products
The fee for the entrustment to pay to the other unit:
borrowing: business costs
loan: account receivable
After its handling fee, collect the money:
borrowing: bank deposit
loan: account receivable