Introduction to accounting exercises and answers

Accounting entry exercises and answers Accounting entry exercises and answers Dongfang Company is an industrial enterprise with general VAT taxpayer, and the following business occurs on 200 1: 1, and cash of 2,000 yuan is withdrawn from the bank for standby; Debit: cash 2000 loan: bank deposit 2000 2. Cash payment for workshop office supplies, 440 yuan; Debit: manufacturing expenses 440; credit: cash 440 3. 80,000 yuan of payment owed before receiving Sheng Da Company has been deposited in the bank; Debit: 80,000 yuan in the bank: 84,000 yuan in accounts receivable-Sheng Da Company. Selling a batch of A products to Qianjin Factory, the price excluding VAT is 100000 yuan, and the VAT is 17000 yuan, and the payment has not been received; Debit: accounts receivable-Qianjin Factory 1 17000 Loan: main business income 100000 Taxes payable-VAT payable (output tax) 17000 5. Received the notice from the bank, and received the arrears from Guangming Company150,000 yuan; Debit: bank deposit 150000 loan: accounts receivable-Guangming factory 150000 6. Selling a batch of B products to Dahua Company, the price excluding VAT is 200,000 yuan, and the VAT is 34,000 yuan, totaling 234,000 yuan. Dahua Company immediately issued an acceptance with a face value of 234,000 yuan and a term of three years. Debit: notes receivable-Dahua Company's loan of 234,000 yuan: main business income of 200,000 yuan, payable taxes-payable value-added tax (output tax) of 34,000 yuan. Upon receipt of the notice from the bank, the commercial bill issued and accepted by Shengli Factory has expired, and the bill amount paid by Shengli Factory is 65,438+020,000 yuan; Debit: bank deposit 120000 loan: notes receivable-Shengli factory 120000 8. Buy a batch of A material from Hongda Company. According to the contract, Dongfang Company paid 50,000 yuan in advance by bank deposit; Borrow: advance payment HTC loan 50 thousand: bank 50 thousand. 9. Received a batch of materials A from HTC. The purchase price indicated on the special VAT invoice is 80,000 yuan, and the VAT13,600 yuan, totaling 93,600 yuan. After deducting the advance payment of 50,000 yuan, the balance of 43,600 yuan was paid by Dongfang Company with bank deposit, and the material A was accepted and put into storage; Borrowing: raw materials-80,000 yuan of tax payable for material A-65,438+03,600 yuan of value-added tax payable (input tax) Loan: prepaid account-54,300,65,438+00 yuan of bank deposit of Hongda Company, and Zhang Qiang, the office of the factory department, was on a business trip, so he borrowed travel expenses in 800 yuan in advance and paid in cash; Debit: other receivables-Zhang Qiang 800 loan: cash 800 1 1. When Zhang Qiang came back from a business trip, he reimbursed the company for his travel expenses and 700 yuan, and the rest was returned in cash; Debit: management fee 700 cash 100 loan: other receivables-Zhang Qiang 800 12. Buy a batch of materials from Kodak company. The purchase price indicated on the special VAT invoice is 500,000 yuan, the VAT is 85,000 yuan, and the total price tax is 585,000 yuan. The materials have been accepted and put into storage, but the money has not been paid; Borrow: raw materials-payable tax 500,000 yuan-payable value-added tax (input tax) 85,000 yuan loan: accounts payable-Keda Company 585,000 yuan 13, and buy a batch of materials B from Suda Company. The purchase price indicated on the special VAT invoice is 300,000 yuan, the VAT is 565,438 yuan+0,000 yuan, and the total price tax is 3,565,438 yuan. Borrowing: tax payable for materials in transit-Material B is 300,000-565,438+0000. Loan: bank deposit: 3565,438+0000, 14. In addition, a batch of material B purchased from Suda Company has been received, checked and put into storage; Borrow: 300,000 yuan for raw materials-300,000 yuan for materials in transit-B+05. This month, 400,000 yuan was used to produce product A, 480,000 yuan was used to produce product B, and the workshop generally consumed 20,000 yuan, and the management department consumed 5,000 yuan. Borrowing: production cost-400,000 yuan for product A-480,000 yuan for product B, manufacturing cost of 20,000 yuan and management cost of 5,000 yuan. Borrowing: raw materials-900,000 yuan for material A-65,438+06 for material B, and bank deposit to pay the company's newspaper subscription fee of 65,438+0 for next year, 200 yuan; Borrowing: prepaid expenses 1200 loan: bank deposit 1200 17, 5,000 yuan in advance and payable property insurance this month, of which 3,000 yuan should be paid by the factory department and 2,000 yuan by the workshop; Loan: the management cost is 3,000 yuan and the manufacturing cost is 2,000 yuan; Prepaid expenses are 5,000 yuan,18; Buy a piece of equipment from the market with a value of 100000 yuan; The equipment has been received and delivered for production, and the money has been paid by the bank; Debit: fixed assets 100000 loan: bank deposit 10000 19. After calculation, the fixed assets should be depreciated by 2000 yuan this month, of which the fixed assets used by the factory department should be depreciated by 8000 yuan and the fixed assets used by the workshop should be depreciated by 12000 yuan; Borrow: management expenses 8000 manufacturing expenses 12000 loan: accumulated depreciation 20000 20, use bank deposit 240000 yuan to buy a patent right from other units; Borrow: intangible assets-patent right 240,000; loan: bank deposit 242,654,38+0. Continued, the patent right is amortized for 65,438+00 years, and the amortization amount this month is 2,000 yuan. Borrow: management fee 2000 loan: intangible assets-patent right 2000 Dongfang Company is an industrial enterprise with general VAT taxpayer, and the following business occurred in June 2006: 0: 1. Signed a loan agreement with China Industrial and Commercial Bank, and obtained a loan of 1000000 yuan with a term of 6 months and a monthly interest rate of 0.4%. Borrow: bank deposit 1000000 loan: short-term loan-ICBC 1000000 2. A short-term loan originally borrowed by Dongfang Company from China Bank was due, with a principal of 500,000 yuan, which was returned by bank deposit; Loan: short-term loan-500,000 yuan from China Bank: 500,000 yuan in bank deposit. 3. A batch of Material B was purchased from Xinhua Company, with the purchase price of 70,000 yuan and VAT 1 1900 yuan, totaling 8 1900 yuan. The materials have been accepted and put into storage, and the money has not been paid yet. Borrow: raw material-material B should pay taxes of 70,000-65,438+065,438+0900; loan: accounts payable-Xinhua Company 865,438+0900 4. Pay the above payment owed to Xinhua Company by bank deposit; Debit: accounts payable-Xinhua Company 8 1900 loan: bank deposit 8 1900 5. According to the contract, I received the purchase deposit 100000 yuan from Changjiang Company for the products of this enterprise and deposited it in the bank; Debit: bank deposit 100000 loan: advance payment-Changjiang company 100000 6. Continuing with the above question, the price of batch A products sold to Changjiang Company is150,000 yuan without VAT, and the VAT is 25,500 yuan. After deducting the advance payment, the total is175,500 yuan. Debit: accounts received in advance-Changjiang Company 175500 Loan: main business income 150000 Taxes payable-VAT payable (output tax) 25500 7. Pay the employee a salary of 24,000 yuan this month in cash; Loan: salary payable is 24,000 yuan; Loan: 24,000 yuan in cash; 8. Allocate employees a salary of 24,000 yuan this month, including 8,000 yuan for employees who produce product A, 10000 yuan for employees who produce product B, 2,000 yuan for workshop manager and 4,000 yuan for factory director; Borrow: production cost-A product 8000-B product 10000 manufacturing cost 2000 management expense 4000 loan: salary payable 24000 9. Continuing the above question, the welfare fee payable is RMB 3,360.00 Yuan, which is accrued according to 14% of the above salary, of which1kloc-0/20 yuan is payable by the employees who produce product A, 1400 yuan by the employees who produce product B, 280 yuan by the workshop manager and 560 yuan by the factory department manager; Borrow: production cost -A product 1 120-B product 1400 manufacturing expenses 280 management expenses 560 loan: welfare expenses payable 3360 10, employee Li Ming reimbursed 300 yuan for medical expenses, which were paid in cash after approval; Loan: welfare loan payable is 300 yuan: cash is 300 yuan11,and short-term loan interest payable this month is 4,000 yuan; Borrow: 4000 loan financial expenses: the withholding expenses are 4000 12, and the interest of bank loans in the fourth quarter is paid by bank deposits 10000 yuan, which has been withheld monthly. Debit: Withholding expenses of 65,438+00,000 loans: bank deposits of 65,438+00,000 Dongfang Company is an industrial enterprise with general VAT taxpayers, and the following business occurred in June 2006: 5438+February 2008: 65,438+0. Received monetary funds from relevant state departments1000000 yuan and deposited them in the bank; Debit: bank deposit 1000000 loan: paid-in capital-state capital 1000000 2. Received a piece of equipment worth 200,000 yuan from Xinda Company, which has been delivered for production; Loan: 200,000 yuan fixed assets loan: paid-in capital-corporate capital (Cinda Company) 203,000 yuan. Received RMB 500,000 yuan in monetary fund donated by Shenghua Company and deposited it in the bank; Loan: 500,000 yuan in bank deposit: 500,000 yuan in capital reserve. 4. Selling a batch of A products to Shengli Factory, excluding the value-added tax price of 600,000 yuan and the value-added tax 10.2 million yuan, totaling 702,000 yuan. The money has been received and deposited in the bank; Borrowing: Bank deposit of 702,000 yuan; main business income of 600,000 yuan-payable taxes-payable value-added tax (output tax) of 654.38+002,000 yuan. Selling a batch of surplus materials B, excluding the value-added tax of 50,000 yuan and the value-added tax of 8,500 yuan, totaling 58,500 yuan, and the money has been deposited in the bank; Debit: 58,500 yuan in bank deposit: 50,000 yuan in other business income-8,500 yuan in value-added tax (output tax). 6. The sales cost of product A carried forward this month is 390,000 yuan, and the sales cost of product B is 654.38+0.2 million yuan; Borrow: main business cost 5 10000 loan: inventory goods -A product 390000-B product 120000 7. Carry forward the cost of selling material B this month to 30,000 yuan; Borrow: 30,000 yuan for other business expenses: 30,000 yuan for raw materials-material B.8. At the end of the month, the manufacturing cost of 36,720 yuan collected this month is included in the production cost of products A and B, and it is distributed according to the wage ratio of workers producing products A and B. It is known that the wage of workers in product A is 8,000 yuan, and that of workers in product B is 10000 yuan. Distribution rate: 36720/(8000+ 10000)=2.04 Loan: production cost -A product 16320 (8000 * 2.04)-B product 20400 (10000*2.04). Debit: inventory goods-product A 535440 loan: production cost-product A 535440 10, and bank deposit to pay the transportation, packaging and insurance fees of products A and B sold this month, totaling 15000 yuan; Debit: operating expenses 15000 loan: bank deposit 15000 Dongfang Company is an industrial enterprise with general VAT taxpayer, and the following business occurred from June 5438, 2006 to February 2008: 1. Receiving the investment profits of the investment unit and depositing them in the bank; Loan: bank deposit of 220,000 yuan: investment income of 220,000 yuan; 2 fine income of 3000 yuan, deposited in the bank; Loan: 3000 yuan in bank deposit; Loan: non-operating income of 3000 yuan; 3. Donated150,000 yuan to Hope Project, and the money has been paid by the bank; Debit: non-operating expenses of 654.38+0.5 million loans: bank deposits of 654.38+0.5 million 4. The profit of this year is carried forward from the income account at the end of the month, including: main business income of 65,438+0,050,000 yuan, other business income of 50,000 yuan, investment income of 220,000 yuan and non-operating income of 30,000 yuan; Debit: main business income 1050000 other business income 50000 investment income 220000 non-operating income 30000 loan: this year's profit 1350000 5. The profit of this year is carried forward from the expense account at the end of the month, in which the main business cost is 5 10000 yuan. Main business taxes and surcharges 1547 yuan, other business expenses 30238 yuan, management expenses 18760 yuan, accounting expenses 4000 yuan, operating expenses 150000 yuan, and non-operating expenses150000 yuan; Debit: This year's profit is 729,545. Loan: main business cost is 565,438+00000, main business tax and surcharge is 65,438+0547, other business expenses are 30,238, management expenses are 65,438+08760, and financial expenses are 4000. Operating expenses 15000 non-operating expenses 150000 6. Calculate the annual income tax payable, and the tax amount is 402,750.438+05 yuan; Debit: income tax 402750. 15 loan: taxes payable-income tax payable 402750. 15 7. Carry forward the above income tax expenses to this year's profit; Debit: this year's profit is 402,750.15 Loan: income tax is 402,750,438+058. Carry forward the net profit realized by the enterprise for the whole year of 865,438+07704. 85 yuan; Debit: this year's profit 8 17704.85 loan: profit distribution 8 17704. 85 9. Withdraw the statutory surplus reserve of 8 1770.49 yuan according to 10% of the net profit; Borrow: profit distribution 8 1770.49 loan: surplus reserve 8 1770.49 10, and the board of directors decided to pay dividends of 400,000 yuan to investors. Debit: Profit distribution: 400,000; Loan: 400,000 in dividend payable.