Originally a company, it is now divided into two independent accounting companies. How to divide the accounts?

If the head office and branch offices can conduct independent accounting, both parties can conduct independent accounting. Independent accounting units should generally meet the following conditions:

(1), an economic unit with legal personality;

(2) Having a perfect accounting work organization system;

(3) independently prepare the financial revenue and expenditure plan and capital balance sheet, and calculate the profit and loss by itself.

When funds flow:

Borrow: other receivables-branches,

Loan: bank deposit.

When the branch company receives the funds:

Debit: bank deposit,

Loan: Other payables-Head Office.

Provision of wages and social security expenses:

Borrow: management expenses, sales expenses,

Loan: Payable wages.

Payment of social insurance:

Debit: payables/other receivables,

Loans: bank deposits/other receivables.

Pay wages:

Borrow: wages payable,

Loans: bank deposits/other receivables.

Tips: The above contents are for reference only.

Reply time: 202 1- 10-22. Please refer to the latest business changes announced by Ping An Bank in official website.