Kunming agency accounting: five minutes to prepare accounts and two hours to adjust accounts

It only takes two minutes to do the accounting, but it takes two hours to adjust the accounts? What's going on? Because you can’t be willful when doing accounting! Let Mander Enterprise tell you what’s going on!

1. Payment of five social insurances and one housing fund are all included in corporate expenses

In the course of daily audits, the tax department often encounters corporate financial personnel preparing and recording monthly statutory social security fees like this Account voucher;

Debit: management expenses-social security fee 60,000 yuan

Loan: bank deposit 60,000 yuan

Reminder:

Social security borne by the unit must be separated from that borne by individuals. Expenses that should be borne by individuals must not be included in the company.

2. The purchase of raw materials is directly included in the main business cost

The financial personnel of a food manufacturing company usually do not require the warehouse management department to fill in the "receipt of materials" for the business of purchasing raw materials. There is no "material picking list" when materials are issued. The following accounting vouchers are prepared directly based on the purchased material invoices every month:

Debit: Main business cost - raw materials 120,000 yuan

Loan: bank deposit of 120,000 yuan

Reminder:

There must be procedures for warehousing, picking up materials, and cost carry forward. The review procedures must be complete and the finances must be clear. Ensure enterprise inventory management.

3. The office car purchased by the company is included in the office expenses in one go

There is a liquor agency and distribution company. In December 2016, it purchased an Audi car in the name of the company, worth 400,000 yuan, which was directly included in the current profit and loss. The accounting documents are as follows:

Debit: administrative expenses - office expenses 400,000 yuan

Credit: bank deposit 400,000 yuan

Reminder:

The wear and tear of fixed assets is included in expenses through monthly depreciation. There is never a one-time depreciation method in accounting. Remember not to include capital expenditures in income expenditures.

4. One-time declaration of input tax deduction for the purchase of real estate

In March 2017, a company purchased an office building and obtained a special value-added tax invoice for an amount of 6 million yuan, indicating The amount is 660,000 yuan. The accounting voucher certified by the accountant for the deduction in that month is as follows:

Debit: fixed assets - house 6 million yuan

Taxes payable - value-added tax payable ( Input tax) 660,000 yuan

Credit: bank deposit 6.66 million yuan

Reminder:

Such willfulness will lead to discrepancies between the actual declared input and the account, causing later Unnecessary trouble in adjusting accounts. The correct approach is that the 60% input tax will be deducted from the output tax in the current period when the tax deduction voucher is obtained, and the 40% input tax to be deducted will be deducted from the output tax in the 13th month from the month when the tax deduction voucher is obtained. Deducted from tax.

You must not have the above four willful situations, otherwise you will really screw yourself and the company.

How much does industrial and commercial registration cost? Rest assured when you come to Mande Enterprise Services, the company's agency is safe and efficient, the tax consultant is professional, and Mande Enterprise Services is a one-stop service expert.