Borrow: Construction in progress-* * equipment
Taxes payable-VAT payable-input tax
Loan: bank deposit-* * bank
Second, the purchase of equipment installation materials and labor costs
Borrow: Construction in progress-* * equipment
Loan: raw materials
Wages payable
Three, the equipment has been installed and used after acceptance.
Borrow: fixed assets * * equipment
Loan: Construction in progress-* * Equipment
1, the use of accounting entries
Accounting entries are realized by filling in accounting vouchers in practical work, which is an important link to ensure the correctness and reliability of accounting records. In accounting, no matter what kind of economic business happens, it is necessary to fill in accounting vouchers and determine accounting entries of economic business according to accounting rules before registering accounts, so as to correctly keep accounts and check afterwards. There are two kinds of accounting entries: simple entries and compound entries.
2, the difference between accounting entries
Accounting entries are different from accounting vouchers:
Accounting vouchers need complete elements and strict auditing and compiling procedures, while accounting entries only indicate the subjects and amounts to be borrowed in accounting vouchers, which is the simplest form of accounting vouchers. Accounting entries usually appear in books only for the convenience of explanation, and rarely appear in accounting practice.
Reference Link: Accounting Entries _ Baidu Encyclopedia