The accounting of cattle farms is similar to that of industrial enterprises. It only needs to add two accounting accounts: "productive biological assets" and "accumulated depreciation of productive biological assets".
Accounting entries are a record that lists the corresponding accounts of both parties and their amounts for each economic transaction based on the requirements of the double-entry accounting principle. Before registering an account, preparing accounting entries through accounting vouchers can clearly reflect the classification of economic business, which is conducive to ensuring the accuracy of account records and facilitating subsequent inspections.
Each accounting entry mainly includes accounting symbols, related account name, summary and amount. Accounting entries are divided into two types: simple entries and compound entries.
Extended information:
Accounting entry sales rebate form:
In order to motivate dealers, many companies will formulate rebate reward policies, with the purpose of mobilizing through rebates its positivity. Rebates are rewards that manufacturers provide to dealers in cash or in kind based on certain criteria, and they are subject to delayed redemption. By adopting the following methods: discount sales, including commercial discounts, cash discounts and sales discounts; commercial rebates, selling at a flat price lower than the purchase price.
Based on different accounting treatments, commercial rebates include:
1. In the form of gifts in kind when the specified amount is reached. For example: within one month, sell 30 induction cookers and give away 10 sets of matching cabinets;
2. Direct refund of payment. For example: In the reader's letter, if the profit of 21,000 yuan is directly returned to the department store in cash or bank deposit, it will be a direct return of the purchase price;
3. In the form of offset against the purchase price. For example: if you purchase 20,000 pieces in a certain period (usually one year), the rebate will be 1% of the purchase amount, and if you purchase 50,000 pieces, the rebate will be 1.5% of the purchase amount, and so on. The rebate will be directly deducted from the secondary payment. .
Baidu Encyclopedia - Accounting Entries