Questions about accounting basics

On the 1st and 2nd, a bank loan of 100,000 yuan was obtained, with a term of two years, and the money was deposited in the bank

Borrow: bank deposit 100,000

Loan: long-term Borrow 100,000

2. On the 2nd, we purchased a piece of production equipment with a purchase price of 6,280 yuan and transportation and miscellaneous expenses of 800 yuan. The entire amount was paid with bank deposits

Borrow: fixed assets 7,080< /p>

Loan: bank deposit 7080

On March 3, 300 kilograms of material A were purchased from Jinyi Company at a unit price of 70 yuan/kg (excluding tax), and a special value-added tax invoice was obtained. Indicate that the value-added tax is 3,570 yuan and the freight is 600 yuan. The freight is paid by transfer check. The material payment has not yet been paid. The materials have arrived and been accepted into the warehouse.

Debit: Raw materials 21,600

Tax payable 3,570

Loan: Bank deposit 600

Accounts payable 21,000

< p> On the 4th and 5th, 800 pieces of product A were sold, with a unit price of 100 yuan/piece (excluding tax), and a value-added tax rate of 17%. I received a transfer check, filled in the bill and deposited it in the bank, and carried forward the cost of product A 50,000 Yuan.

Debit: bank deposit 93,600

Credit: main business income 80,000

Tax payable - value-added tax payable (output tax) 13,600

p>

Debit: Main business cost 50,000

Credit: Inventory goods 50,000

On May 6, employee Li Hua went on a business trip and borrowed 800 yuan for travel expenses in advance and paid in cash.

Debit: Other receivables - Li Hua 800

Credit: Cash in stock 800

On June 8, the workshop produced product A and received material A 350 kilogram, the unit price is 72 yuan, and the B material is 560 kilograms, the unit price is 31 yuan.

Debit: Production cost-A 42560

Credit: Raw materials-A 25200

-B 17360

On the 7th and 8th, use The tax paid last month was 5,610 yuan by bank deposit, including 5,100 yuan in value-added tax, 357 yuan in urban construction tax, and 153 yuan in education surcharge

Debit: tax payable - value-added tax payable (tax paid) 5100

-Urban construction tax 357

-Education fee surcharge 153

Loan: bank deposit 5610

On the 8th and 9th, to the university Company B sells 2,000 pieces of product B with a unit price of 60 yuan (excluding tax) and a value-added tax rate of 17%. A special VAT invoice has been issued. The payment has not yet been received, and the cost of product B is 80,000 yuan.

Debit: Accounts receivable 140,400

Credit: Main business income 120,000

Taxes payable - Value-added tax payable (output tax) 20,400

Debit: Main business cost 80,000

Credit: Inventory goods 80,000

On September 10th, use bank deposits to pay the original payment of 23,300 yuan owed to Tianji Company

Debit: Accounts payable - Tianji Company 23300

Credit: Bank deposit 23300

On the 10th and 12th, a cash check was issued and cash was withdrawn from the bank 38,000 yuan, in addition to salary.

Debit: 38,000 cash on hand

Loan: 38,000 bank deposits

On the 11th and 12th, employee wages of 38,000 yuan were paid in cash.

Debit: 38,000 employee compensation payable

Loan: 38,000 cash on hand

On December 12 and 13, purchased 1,000 kilograms of material B from Tianji Company at a unit price of 30 yuan (Excluding tax), obtain a special VAT invoice indicating the value-added tax of 5,100 yuan, and the freight fee is 1,000 yuan. The payment will be made by bank deposit, and the materials will be accepted and stored in the warehouse.

Debit: Raw materials 31,000

Taxes payable - Value-added tax payable (input tax) 5,100

Loan: Bank deposit 36,100

On the 13th and 14th, the workshop produced product B using 500 kilograms of material B, with a unit price of 31 yuan. The general consumption of the workshop used 30 kilograms of material A, with a unit price of 72 yuan, and used 50 kilograms of material B. The administrative department of the enterprise used material A. Material 12kg.

Debit: Production cost-B 15500

Manufacturing expenses 3710

Administrative expenses 864

Debit: Raw materials-B 17050

-A 3024

On the 14th and 16th, a transfer check was issued to prepay next year’s property insurance premium of 18,000 yuan

Debit: 18,000 deferred expenses

Loan: Bank deposit 18,000

On the 15th and 17th, I received a transfer check for the original payment of 70,000 yuan owed by Keda Company. I filled in the bill and sent it to the bank.

Debit: bank deposit 70,000

Credit: accounts receivable 70,000

On the 16th and 18th, Li Hua came back from a business trip and reimbursed 620 yuan for travel expenses, and the remaining balance 180 yuan returned.

Debit: cash 180

Management expenses - travel expenses 620

Loan: other receivables - Li Hua 800

17, 20 On the same day, the product advertising fee of 3,600 yuan was paid with bank deposits.

Debit: Sales expenses-advertising expenses 3,600

Loan: Bank deposit 3,600

On the 18th and 23rd, a cash check was issued and 2,500 yuan was withdrawn from the bank for backup. .

Borrow: 2,500 cash on hand

Loan: 2,500 bank deposits

On the 19th and 24th, use 500 yuan in cash to purchase office supplies for the administrative department.

Debit: 500 yuan for administrative expenses - office expenses

Loan: 500 yuan for cash on hand

On the 20th and 25th, 320 yuan will be reimbursed for transportation expenses for administrative personnel and business entertainment The fee is 500 yuan, payable in cash.

Debit: management expenses - transportation expenses 320

Sales expenses - business entertainment expenses 500

Debit: cash on hand 820

21, On the 26th, a transfer check was issued to pay 4,390 yuan for this month’s water and electricity bills, of which 2,800 yuan was borne by the workshop and 1,590 yuan was borne by the administrative department.

Debit: management expenses-water and electricity charges 1590

Manufacturing expenses-water and electricity charges 2800

Loan: bank deposit 4390

22, 31 On the day of this month, the employee wages payable this month are ***40,000 yuan, including 23,000 yuan for production workers, 9,000 for workshop managers, and 8,000 for administrative personnel. Production workers’ wages are distributed according to the working hours of products A and B ( Among them: Product A’s production working hours are 2000 hours, Product B’s production working hours are 3000 hours)

Production worker wage distribution rate: Product A’s 2000/(2003000)=0.4; Product B’s 3000/(2003000) =0.6

Product A should bear wages 23000*0.4=9200 Product B should bear wages 23000*0.6=13800

Debit: Production cost-A 9200

-B 13800

Manufacturing expenses 9000

Administrative expenses 8000

Credit: 40000 employee salary payable

Note: Actual wages paid this month It is 38,000 yuan (the above 11 questions), how to carry forward 40,000 yuan? What about the difference of 2,000 yuan

23. Employee welfare fees are paid with deposits, including 1,288 yuan for product A production workers, 1,932 yuan for product B, 1,260 yuan for workshop management, and 1,120 yuan for administrative staff

< p>Debit: Production cost - A 1288

-B 1932

Manufacturing expenses 1260

Administrative expenses 1120

Credit: Bank deposit 4480

On the 24th and 31st, the bank loan interest that should be borne this month is 3,200 yuan.

Debit: financial expenses 3,200

Loan: 3,200 yuan accrued expenses

On the 25th and 31st, the depreciation of the original fixed assets was 6,500 yuan, of which the workshop management department made a provision of 4,300 yuan and the administrative management department made a provision of 3,200 yuan.

Debit: 4,300 yuan for manufacturing expenses

Administrative expenses 3200

Credit: Accumulated depreciation 6500

On the 26th and 31st, the manufacturing expenses will be allocated and settled according to the proportion of production hours of products A and B. change.

Total manufacturing expenses this month: 3712809001260=16770. According to the above 22 questions, the distribution rate is 0.4 for product A and 0.6 for product B. Calculate product A 16770*0.4=6708 and product B 16770 *0.6=10062

Debit: Production cost-A 6708

-B 10062

Credit: Manufacturing overhead 16770

27, 31 On that day, when the production of A and B products is completed and accepted into the warehouse, the cost of the completed products will be carried forward.

The total production cost of product A: 42569201288+6708=59756

The total production cost of product B: 155013801932+10062=41294

Debit: Inventory goods-A 59756

-B 41294

Credit: Production cost-A 59756

-B 41294

28 , on the 31st, the urban construction tax payable calculated based on the value-added tax payable this month was 2,380 yuan, and the education surcharge payable was 1,020 yuan.

Debit: main business tax and surcharge 3,400 yuan

Loan: Taxes payable - Urban construction tax payable 2380

Taxes payable - Education fee surcharge payable 1020

29, the original income will be carried forward to the current year's profit< /p>

Debit: main business income 200,000

Credit: profit 200,000 this year

30, this month’s costs, taxes, and expenses will be carried forward to this year’s profit

p>

Debit: Profit for the year 156,914

Credit: Main business costs 130,000

Main business taxes and surcharges 3,400

Administrative expenses 16,214< /p>

Sales expenses 4100

Financial expenses 3200

31, calculate the income tax payable based on the profit realized this month, and carry forward all taxes to this year’s profit (income tax Rate 33%

Profit this month = 200000-156914 = 43086, income tax = 43086*0.33 = 14218.38

Debit: income tax expense 14218.38

Loan: payable Taxes - Income tax payable 14218.38

Debit: Profit for the year 14218.38

Credit: Income tax expense 14218.38

32, add the accumulated balance of the "Profit for the year" account (i.e., full-year net profit) carried forward profit distribution

Debit: profit for the year 28867.62

Credit: profit distribution - undistributed profit 28867.62

33, based on If 10% of the net profit is achieved throughout the year, the statutory surplus reserve will be withdrawn

Debit: profit distribution - withdrawal of statutory surplus reserve 2886.76

Credit: surplus reserve - statutory surplus reserve 2886.76< /p>

34, distribute profit of 30,000 yuan to investors

Debit: profit distribution - profit payable to shareholders 30,000

Credit: profit payable 30,000

35. Carry forward each detailed account of profit distribution to the undistributed profit account, and settle the cumulative balance of undistributed profits

Debit: profit distribution-undistributed profit 32886.76

Credit: profit Distribution - withdrawal of statutory surplus reserve 2886.76

Profit distribution - profit payable to shareholders of 30,000

The time is rushed and there may be errors. Please refer to it. The final profit distribution I calculated - the undistributed profit is a negative number - 4019.14