Debit: 20,000 yuan in the bank.
Credit: Accounts Receivable-Xinghai Company 20000
2. Borrow 500,000 yuan from the bank for 6 months, and deposit the money directly in the bank.
Debit: 500,000 yuan from the bank.
Loan: short-term loan of 500,000 yuan.
3. Buy a material from Oriental Company. Oriental Company paid 3000kg for the goods at the unit price 10 yuan. The enterprise is a general VAT taxpayer, and the VAT rate is 17%. The materials have been put in storage and the money has not been paid.
Borrow: raw materials-material A 3000* 10=30000.
Taxes payable-VAT payable (input tax) 30000* 17%=5 100.
Loan: Accounts Payable-Oriental Company 35 100
4. The workshop received materials of B80,000 yuan from the warehouse, including A60,000 yuan for the production of products and B20,000 yuan for the production of products. ..
Borrow: production cost-60,000 yuan for a product.
-product b 20000
Loan: raw materials -B material 8000
5. Pay 6000 yuan for the office expenses of the factory department by bank deposit.
Debit: the management fee is 6000.
Loan: 6000 yuan in the bank.
6. Allocate this month's salary expenses: 5,000 yuan for product A production workers, 3,000 yuan for product B production workers, 2,000 yuan for workshop manager and 3,000 yuan for factory manager.
Borrow: The production cost of product A is-5,000 yuan.
-product b3,000 yuan.
The manufacturing cost is 2000 yuan.
The management fee is 3000 yuan.
Loan: salary payable to employees 13000.
7. Received an investment of 400,000 yuan from Daewoo Company and deposited it in the bank.
Debit: Bank 400,000.
Loan: paid-in capital-400,000 yuan from Daewoo Company.
8. Depreciation of fixed assets is accrued this month, including 20,000 yuan for workshop fixed assets and 65,438+05,000 yuan for management fixed assets.
Borrow: The manufacturing cost is 20,000 yuan.
Management fee 15000
Loan: accumulated depreciation is 35,000 yuan.
9. Withdraw 5000 yuan in cash from the bank.
Debit: Cash on hand 5000
Loan: 5000 yuan in the bank.
10. A batch of goods was sold to the Southern Company at a price of 200,000 yuan, and the value-added tax rate was 17%, but the payment was not received.
Debit: Accounts Receivable-Southern Company 234000
Loan: the main business income is 200,000 yuan.
Taxes payable-VAT payable (output tax) 200,000 *17% = 34,000.
1 1. Received a payment of RMB 234,000 from Southern Company and deposited it in the bank.
Debit: the bank deposit is 234,000 yuan.
Credit: Accounts Receivable-Southern Company 234000
12. Pay interest expenses of 5000 yuan by bank deposit.
Debit: The financial expense is 5000 yuan.
Loan: 5000 yuan in the bank.
13. Calculate the current manufacturing cost and distribute it according to the wages of workers who produce products A and B (list the calculation process).
Total manufacturing cost =2000+20000=22000
The manufacturing cost of product A = 22000 * 5000/(5000+3000) =13750.
The manufacturing cost of product B =22000*3000/(5000+3000)=8250 or 22000- 13750=8250.
Borrow: production cost -A product 13750
-product b 8250
Credit: The manufacturing cost is 22,000 yuan.
14. Calculate and carry forward the cost of finished products A and B (column calculation process)
The cost of a product =60000+5000+ 13750=78750.
B product cost =20000+3000+8250=3 1250.
Borrow: Goods in stock-Product 78750
-product b 3 1250
Loan: production cost-product 78750
-product b 3 1250
15. Repay the payment owed to Dongfang Company with the bank deposit of 35 100 yuan.
Debit: Accounts Payable-Oriental Company 35 100
Loan: bank deposit 35 100.