I. Accounting for purchase and payment:

1, accounting entry of purchased goods:

Borrow: Inventory goods-

Debit: Accounts Payable-Input Tax (Household Accounting)

Loans: Accounts Payable-Suppliers

2, returned goods accounting entries:

Borrow: Inventory goods-

Debit: accounts payable-input tax (household accounting) adaptation tax

Loans: Accounts Payable-Suppliers

3. Make accounting entries for the supplier's payment:

Debit: Accounts Payable-Supplier

Loan: bank deposit? Remittance by bank

4. Receive the commodity discount from the supplier, offset the main business cost, and transfer out the corresponding amount of input tax.

Borrow: Inventory goods-

Debit: main business cost-purchase discount (supplier)

Credit: Taxes payable-VAT payable/input tax transferred out.

5. Cash discount

Borrow: cash (or monetary funds)

Debit: main business cost-purchase discount (supplier)

Credit: Taxes payable-VAT payable/input tax transferred out.

6. VAT invoice receipt

Borrow: tax payable-input tax (classified accounting) adaptive tax rate

Credit: accounts payable-input tax (household accounting) adaptive tax rate

7. Disposal of inventory loss and inventory loss

Debit: a fine voucher for obtaining compensation from other receivables owners.

Debit: Operating expenses-reasonable loss monthly variance details

Credit: Taxable amount-applicable tax rate for transfer-out input tax (classified accounting)

Loans: inventory goods-(classified accounting)

Second, sales and payment accounting:

1, selling goods

Debit: Bank deposit-

Debit: accounts receivable-customers and sales staff

Loan: income from main business-(classified accounting)

Credit: Taxes payable-VAT (classified accounting)

2. Payment and settlement

Debit: bank deposit

Credit: accounts receivable

Credit: accounts received in advance

3. Bad debt provision

Debit: management fee-classified bad debt reserve.

Loan: bad debt reserve-classified bad debt reserve

4. Write-off of bad debt provision

Debit: bad debt reserve-classified bad debt reserve

Credit: accounts receivable

Credit: other receivables

5. Recover the bad debt reserves that have been written off.

Debit: accounts receivable

Debit: bank deposit

Loan: bad debt reserve

Credit: accounts receivable or

Debit: bank deposit

Loan: bad debt reserve

6. Carry-over costs

Debit: main business cost-(classified accounting)

Loans: Goods in stock

Third, cost accounting

1, salesman's commission

Debit: Operating expenses-other promotional expenses.

Loan: money borrowed.

Loan: Other payables (personal transactions)

2. Providing wages and benefits

Borrow: Operating expenses? Salary accounting table

Loan: Payable wages

Loan: welfare funds payable

3. Pay wages and benefits

Borrow: Payable wages.

Debit: welfare fund payable

Loan: monetary funds

Credit: other receivables

5. Processing of organization expenses

Borrow: Organization expenses.

Loan: monetary funds

Amortization:

Borrow: operating expenses (management expenses)-amortization of organization expenses.

Commodities: Organization expenses

7. Expense reimbursement

Debit: Operating expenses

Credit: other receivables

Loan: monetary funds

8. Pay in advance for one year

Borrow: prepaid expenses

Loan: monetary funds

Four, fixed assets accounting:

1, purchase fixed assets

Borrow: fixed assets

Debit: Taxable-VAT-Input Tax (tax control system equipment only)

Loans: bank deposits

2. Disposal of fixed assets

Debit: liquidation of fixed assets

Debit: accumulated depreciation

Loans: fixed assets

Loan: monetary funds

Debit: report on the treatment of loss of non-operating expenses (liquidation of fixed assets)

Loan: Liquidation of fixed assets (non-operating income)

3. Accrued depreciation

Debit: Depreciation accrual table of operating expenses

Goods: accumulated depreciation

4. Handling of shortage

Borrow: Loss and overflow of property to be treated-fixed assets.

Loans: fixed assets

Borrow: management fee

Debit: Other receivables.

Loans: Loss and surplus of pending property-fixed assets.

Five, the current accounting, through other accounts payable accounting.

Intransitive verb tax and equity accounting

1, tax payable

Borrow: main business taxes and surcharges

Borrow: management fee-four small taxes

Loan: Taxes payable-Urban Construction Tax

Loan: other payables-education surcharge

Loan: Taxes payable-vehicle and vessel use tax, property tax, land use tax and stamp duty.

2. Carry-over of VAT at the end of the month

Debit: Taxes payable-VAT-Transfer-out unpaid VAT.

Credit: VAT payable-unpaid tax.

3. Carry-over VAT at the end of the year

Debit: tax payable-VAT-output tax.

Debit: Taxes payable-VAT-input tax transferred out.

Loan: VAT payable-transfer out unpaid VAT.

Loan: Taxes payable-VAT-input tax.

Step 4 Pay taxes and fees

Debit: Taxes Payable-Subhead

Borrow: other payables-education surcharge

Borrow: management fee-four small taxes

Loans: bank deposits

5. Accrued income tax

Debit: income tax

Loan: Taxes payable-Income tax payable

6. Carry forward profit and loss

7. Year-end carry-over of this year's profit

Debit: this year's profit

Credit: profit distribution-undistributed profit

Extended data:

Enterprise accounting process

1. Prepare accounting vouchers according to the original vouchers.

2. According to the proof of charge to an account, prepare the subject summary table.

3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables.

4. Prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).

5. Prepare tax returns according to accounting statements.

6 year-end carry-forward profit and loss (or monthly carry-forward profit and loss)

7. Prepare annual accounting statements (including balance sheet, income statement and cash flow statement).

8. According to the annual accounting statements, prepare the annual income tax statements and other self-inspection forms for tax settlement and payment.

The general business voucher categories of enterprises are as follows:

1. At the beginning of each month, after the enterprise successfully declares the tax payment voucher, it can go to the bank to print the tax payment voucher. If you can't print in the bank, you should go to the tax authorities to print. After obtaining the voucher, enter it into the account in time, offset the tax accrued last month or directly include it in the current month's expenses (such as stamp duty and other taxes that do not need to be accrued in advance, directly include it in the expenses when obtaining it).

2. Business invoice processing classifies the invoices filled out and obtained in the current month, and calculates them according to the nature of invoices, including inventory, cash, bank deposits, current accounts, taxes payable and expense accounts. After all special invoices are recorded, check whether the total amount of the subsidiary ledger of input tax and output tax is consistent with the amount counted by the anti-counterfeiting tax-controlled invoicing system and the certified amount returned by online certification in the current month, and then calculate the tax paid in the current month.

3. Do a good job in the internal document reimbursement system of expense invoices, stipulate the reimbursement time, collect the expenses and documents in the hands of company employees in time, and enter them into the account by category.

Carefully check whether the expense documents are legal, and the tax authorities cannot identify the expenses without legal evidence. Usually, we should also control the amount of expenses recorded. For entertainment expenses, advertising expenses and other expenses with deduction limit, it is necessary to check the amount in time and reduce the amount of expenses exceeding the deduction standard.

4. Cost calculation and accounting treatment For productive enterprises, provisions should be made for the transfer of internal documents, and all internal documents related to production should be timely and effectively transferred to the financial hands for cost accounting to ensure the accuracy of cost calculation. Prepare the receipt and payment vouchers of manufacturing expenses in time; Proof of collection and distribution of production costs; Product warehousing voucher and sales cost carry-forward voucher.

5. Do a good job in the provision and amortization of expenses, such as the depreciation of fixed assets, the amortization of intangible assets, the provision of public utilities, the provision of wages, welfare funds, education funds and trade union funds based on wages, so as not to miss much; For expenses that need to be amortized, such as monthly amortization expenses such as start-up expenses and material cost differences, make amortization distribution vouchers in time.

6. Summarize the profit and loss account and carry forward the current year's profit. After all documents are entered into the account, the amount of the profit and loss account of the current month should be carefully summarized and classified as the "current year's profit" account to check the profit realization of the current month. (For details, see Chapter II Filling and Requirements of Enterprise Certificates).

References:

Baidu encyclopedia-accounting