Borrow: material in transit -a48000
Debit: Taxes payable-VAT payable (input tax) 8 130 (should be 8 160).
Loan: Accounts payable-Hongxing 56 160
2.65438+10.9, the above-mentioned material A was put into storage upon arrival, and its purchase cost was carried forward.
Borrow: raw materials -a48000
Loan: goods in transit -A48000
3.65438+1OctNo. 12 issued a transfer check to pay the arrears owed to Red Star Company before.
Debit: Accounts Payable-Hongxing 56 160
Loan: bank deposit 56 160
On April 2006, 65438+1October 16, I bought 500 kilograms of materials from Dongfang Company, with the unit price of 50 yuan, the purchase price of 25000 yuan, the value-added tax of 4250 yuan, the material of 300 kilograms, the unit price of 60 yuan, the purchase price of 18000 yuan and the value-added tax of 3060 yuan. The price tax has been paid from the bank, and the materials are still on the way.
Borrow: material in transit -B25000
Borrow: materials in transit -C 18000
Debit: Taxes payable-VAT payable (input tax) 4250+3060
Loan: Accounts Payable-Dongfang 503 10
5.65438+1October 20, 65438+1October 65438+1October 6, two kinds of materials were purchased from Oriental Company, and the long-distance fee was * * * 3655 yuan. Please allocate the related freight according to the quantity of these two materials. At the same time, deliver materials and accept storage.
Distribution ratio = 3655/(500+300) = 4...5687
Material B shall bear = 4.5687 * 500 = 2284.35.
C material shall bear = 4.5687 * 300 = 1370.65.
Borrow: goods in transit -B2284.35
Borrow: materials in transit -c 1370.65
Credit: Other payables 3655
Carry-over storage materials
Borrow: raw materials -B25000+2284.35
Borrow: raw materials -C 18000+ 1370.65
Loan: goods in transit -B25000+2284.35
Loan: materials in transit -C 18000+ 1370.65
I hope I can help you!