Accounting entries 6-12 online etc.

Borrow: Raw materials - Material A (5000500) + (1000200) = 60700

Credit: Materials in transit--Material A 60700

Borrow: Accounts payable--Enterprise B 11700

Credit : Bank deposit 11,700

Debit: Prepaid account - Guangming Company 10,000

Loan: Bank deposit 10,000

9

Borrow: Materials in transit - Material C 20,000

Borrow: Taxes payable - Value-added tax payable (input tax) 3,400

Credit: Prepaid account Payment--Company C 10000

Credit: Accounts payable--Company C 13400

Borrow: Materials in transit--Material C 2000

Loan: bank deposit 2000

Borrow: raw materials--C Materials 20002000=22000

Loan: materials in transit--C Material 22000

Debit: Accounts payable - Guangming Company 13400

Credit: Bank deposit 13400 Accounting entries online etc.

1. Borrow: bank deposit 1,600,000

Borrow: intangible assets--patent rights 400,000

Loan: paid-in capital--Longteng Company 2,000,000

2 , Borrow: bank deposit 3,000,000

Loan: short-term borrowing 3,000,000

3. Borrow: fixed assets--equipment 1,000,000

Borrow: taxes payable-- Value-added tax payable (input tax) 170,000

Credit: bank deposit 1,170,000

Accounting entries refer to the direction and account name of the accounts that should be borrowed and loaned based on the content of the economic business. An accounting entry of its amount. Referred to as entries. Accounting entries are composed of three elements: the direction of debits and credits, the name of the corresponding account (account), and the amount to be credited. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries. Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, one debit and one credit; compound accounting entries refer to those consisting of two or more (excluding two) corresponding accounts. Accounting entries refer to one debit and multiple credits, one credit and multiple borrows, or multiple borrows and multiple credits.

Chromatography

Chromatography refers to a solution that divides the development process of things into several stages and levels, analyzes them step by step, and finally obtains the results. problem method. Using the chromatographic method to teach accounting entries is intuitive and clear, and can achieve ideal teaching results. The steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

2. Analyze the nature of accounting accounts, such as asset accounts, liability accounts, etc.

3. Analyze the changes in the amount of each accounting account.

4. Based on steps 2 and 3, combined with the economic content (increase or decrease) reflected by the debits and debits of various accounts, determine the direction of the accounting accounts.

5. Prepare accounting entries according to the accounting rules that every debit must be credited and debits must be equal.

This method is very effective for students to accurately know the accounting subjects involved in accounting business, and is more suitable for the preparation of single accounting entries.

Business chain method

The so-called business chain method refers to forming a continuous business chain according to the order in which accounting business occurs. A connected relationship is used to prepare accounting entries.

This method is more effective for continuous economic business, especially for those who are prone to mistaken accounting directions.

Accounting rules method

The so-called accounting rules method refers to the use of accounting rules "if there is a debit, there must be a credit, and the debit must be equal" to prepare accounting entries.

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According to your description, the agency sales relationship between Company A and Company B is an underwritten one. Company B is an empty shell. I think this problem is that there is no direct contact between Company B and Company D.

Therefore, the accounting treatment of Company A is as follows:

The accounting treatment of Company A when purchasing goods is as follows:

Debit: Inventory (inventory goods)

Value-added tax (input)

Credit: Accounts payable - Company B

Entries for Company A’s sales, etc.:

1. When selling goods:

Debit: Accounts receivable - Credit: Revenue Credit: Value-added tax (output)

2. When payment is received:

Borrow: Bank deposit Loan: Accounts receivable

3. When paying company D’s expenses on behalf of company B (actually the agent does the accounting), since there is no actual collection and payment business, there is no need to do accounting here .

4. When Company A uses the payment received from Company B to pay the production costs of Company D

1) First transfer the payment from Company B into the account of Company A:

Debit: Bank deposits Loan: Other payables-Company B

2) Payment on behalf of Company B:

Debit: Other payables-Company B

Loan: Bank deposit

Account processing of Company B:

1. Sell products to Company A

Borrow: Accounts receivable - Company A

Credit: Income

Credit: Value-added tax (output)

2. Company A paid the payment received

Debit: Other receivables - Company A

Credit: bank deposits

3. Make journal entries for production expenses

Borrow: production costs

Credit: others Accounts payable - Company D

4. Write off the business of Company A and Company D

Debit: Other payables - Company D

Credit: Other receivables Model - Company A.

The above is only my personal understanding, I don’t know if it is correct or not. Accounting entries (online, etc. high score)

1. Purchased a large machine installation worth 200,000 yuan, but the payment has not been paid.

Debit: fixed assets 200,000

Credit: accounts payable 200,000

2. Use bank deposits to repay the 8,000 yuan in advance notes payable.

Debit: Notes payable 8,000

Loan: Bank deposit 8,000

3. In this period, two materials, A and B, were purchased from XYZ Company. The purchase price of material A was 110,000 yuan, the purchase price of material B is 197,000 yuan, and the value-added tax is 52,190 yuan. The above amount was paid by bank deposit, and the materials were not checked into the treasury.

Borrow: Material procurement - Material A 110000

- Material B 197000

Taxes payable - Value-added tax payable (input tax) 52190

Loan: Bank deposit 359190

4. The enterprise uses bank deposits to pay the transportation fee of 15,000 yuan for the above materials A and B, which will be distributed according to the proportion of material weight. Material A should bear the transportation fee of 6,000 yuan, and material B should bear the transportation fee of 6,000 yuan. The transportation fee should be 9,000 yuan.

Borrow: Material Procurement - Material A 6000

- Material B 9000

Loan: Bank Deposit 15000

5. Use bank deposit 200,000 to repay the purchase price of the machine installation.

Debit: Accounts payable 200,000

Loan: Bank deposit 200,000

6. Accept the other party’s equity in a patent (confirmed entry value of 100,000 yuan) Investment, the two parties negotiated a registered capital investment of 80,000 yuan.

Debit: Long-term stock investment - patent rights 100,000

Loan: paid-in capital 100,000

8. The warehouse issued material A for 150,000 yuan and material B for 123,000 yuan. Among them, the direct production of commodity A uses two raw materials*** totaling 155,600 yuan; the direct production of commodity B uses two raw materials*** totaling 100,600 yuan; the workshop manufacturing of commodity A and commodity B consumes the same two raw materials*** The total amount is 8,900 yuan; the enterprise administrative department receives 7,900 yuan.

Borrow: Production cost - Product A 155,600

- Product B 100,600

Manufacturing overhead 8,900

Management department 7,900

Loan: Raw materials - A150000

-B123000

10. Allocate 68,000 yuan in employee wages for this period, including 27,000 yuan for workers who manufacture commodity A; 19,000 yuan for workers who produce commodity B. Yuan; workshop management personnel’s salary is 9,000 Yuan; enterprise management personnel’s salary is 13,000 Yuan.

Borrow: Production cost - product A 27,000

- product 19,000

Manufacturing overhead 9,000

Management expenses 13,000

Loan: Employee compensation payable - salary 68,000

11. Withdraw employee welfare fees for the current period at 14% of the total employee wages. (Question 10: Allocate employee wages of 68,000 yuan in this period, including 27,000 yuan for workers who manufacture commodity A; 19,000 yuan for workers who manufacture commodity B; 9,000 yuan for workshop managers; and 13,000 yuan for enterprise managers.)

Debit: Production cost - product A 3780

- finished product 2660

Manufacturing overhead 1260

Administrative expenses 1820

Credit: Employee compensation payable - benefits 9520

12. The depreciation of fixed assets for the current period is 25,600 yuan, including: depreciation of fixed assets of the production workshop of 16,200 yuan; depreciation of fixed assets of the enterprise management department of 9,400 yuan.

Debit: Manufacturing overhead - depreciation 16,200

Administrative expenses - depreciation 9,400

Credit: Accumulated depreciation 25,600

13. To MM Company Product A was sold with a payment of 201,000 yuan and a value-added tax of 34,170 yuan. The other party has transferred the payment to the company's bank account.

Debit: bank deposit 235170

Credit: main business income 201000

Taxes payable - value-added tax payable (output tax) 34170

16. At the end of the period, the manufacturing cost of 35,360 yuan incurred in the current period is allocated and transferred to the production cost of the goods. Product A should bear a manufacturing cost of 16,788 yuan, and product B should bear a manufacturing cost of 18,572 yuan.

Debit: Production cost - Product A 16788

- Product B 18572

Credit: Manufacturing overhead 35360

17. Workshop product production After completion and storage, the cost is carried forward. The cost of the finished product of commodity A is 167,000 yuan, and the cost of the finished product of commodity B is 121,000 yuan.

Debit: Inventory goods - Product A 167,000

- Product B 121,000

Credit: Production cost 288,000

18. Provision for capital The urban maintenance and construction tax borne by the goods sold in the period is 5,500 yuan, and the education surcharge is 1,300 yuan.

Debit: business tax and surcharge 6800

Loan: other payables - urban maintenance and construction tax 5500

- education surcharge 1300

19. The cost of commodity A sold during the period carried forward at the end of the period is 157,000 yuan.

Debit: Main business cost - Product A 157,000

Credit: Inventory goods - Product A 157,000

20. Ending surplus inventory (raw materials A) 80,000 Yuan, the reason has not yet been identified

Debit: Raw materials-A 80,000

Credit: Pending property gains and losses-Pending current assets gains and losses 80,000

"Are you Did you copy all the questions from the textbook? It’s really long. It took me a long time to finish it. I hope it helps you”