Internal transactions refer to various receivables, payables, temporary payments and temporary receipts between enterprises and internal independent accounting units, or between internal independent accounting units, due to project price settlement, sales of products, operations and materials, and provision of labor services.
It should be noted that the transfer of production funds between an enterprise and an internal independent accounting unit can be accounted for in the accounts of "superior transfer funds" and "fund transfer" respectively, but not in the accounts of "internal transactions".
Second, the accounting treatment of internal transactions
In order to calculate various current accounts of independent accounting units within construction enterprises, an "internal current account" should be set up. This account is a double-entry account, and its basic structure and registration contents are as follows:
Within the branch
(1) Various receivables and temporary payments between enterprises and internal independent accounting units and between internal independent accounting units;
(2) Various payables and temporary receipts for resale.
Balance: internal company accounts receivable.
For "internal current account", detailed accounts should be set up according to the name of enterprise current account and internal independent accounting unit for detailed classified accounting. The main business of enterprise internal transaction accounting includes: transaction accounting between an enterprise and its subordinate internal independent accounting units and transaction accounting between internal independent accounting units.
1. Transaction accounting between enterprises and subordinate units.
Example: The first company of an engineering company (internal independent accounting unit) borrowed 65,438+000,000 yuan from the financial department of the company headquarters for the preliminary work.
(1) The first company should make accounting entries:
Debit: bank deposit 100000.
Loan: internal transaction-corporate headquarters 100000
(2) The company headquarters should make accounting entries:
Borrow: internal transaction-the first company 100000
Loan: bank deposit 100000.
2. Transaction accounting between independent accounting units within the enterprise.
Transaction accounting between independent accounting units within an enterprise can be centralized accounting by the enterprise (company) or directly settled by internal units. Now these two accounting methods are introduced as follows:
The first type: centralized settlement through companies, that is, settlement between units, should be regarded as settlement between units and companies, and settlement procedures should be handled through companies.
Example: Mechanization Company (internal independent accounting) of an engineering company provides mechanical operation service for project A (internal independent accounting) of a company, and settles the machinery usage fee of 6,200 yuan according to the "internal allocation notice" filled out by the mechanization company.
The parties to the joint venture company shall make the following accounting entries:
(1) Mechanized companies should make accounting entries:
Borrow: Internal Transaction-Company Headquarters 6200
Credit: other business income 6200
(2) The company headquarters should make accounting entries:
Borrow: internal transaction-one company 6200
Loan: Internal transaction-Mechanization Company 6200
(3) The first company should make accounting entries:
Borrow: Project Construction-Contract Cost-Project A 6200
Loan: Internal Transaction-Company Headquarters 6200
Using this accounting method, it is easy to grasp the settlement between subordinate units, but the financial department of the company should check the accounts with subordinate units frequently or regularly, and adjust them in time if there are any outstanding items or accounting errors.