Basic account was opened in the bank, and SMS was opened to remind the fees and payment. The SMS fee is deducted directly from the bank. How to make accounting entries?

1. basic account was opened in the bank, and SMS was opened to remind the fees and payment. The SMS fee is directly deducted from the bank and can be included in the financial fee account;

2. Obtain the debit voucher from the bank. The specific accounting entries are as follows:

Debit: financial expenses-handling fee

Loans: bank deposits

3. Financial expenses refer to the financing expenses incurred by enterprises in the process of production and operation to raise funds. Including interest expenses (minus interest income) incurred in the production and operation of enterprises, exchange gains and losses (some enterprises, such as commodity circulation enterprises and insurance enterprises, account separately, excluding financial expenses), handling fees of financial institutions, cash discounts incurred or received by enterprises, etc.

However, the interest expenses incurred during the preparation of the enterprise shall be included in the start-up expenses; Borrowing expenses that should be capitalized for the purchase, construction or production of assets eligible for capitalization shall be accounted for in such subjects as "construction in progress" and "manufacturing expenses".

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Method:

chromatography

Chromatography is a method to solve problems by dividing the development process of things into several stages and levels, analyzing them step by step, and finally getting the results. Using chromatography 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 subjects, such as assets and liabilities.

3. Analyze the amount changes of each accounting subject.

4. According to the economic content (increase or decrease) reflected by the borrowers and borrowers of various accounts in the second and third steps, judge the direction of accounting subjects.

5. Prepare accounting entries according to the bookkeeping rules that there must be a loan and a loan must be even.

This method is very effective for students to accurately understand the accounting subjects involved in accounting business, and is more suitable for the compilation of individual accounting entries.

Business chain method

The so-called business chain method refers to the formation of a continuous business chain according to the order of accounting business, and the preparation of accounting entries is based on a connection between accounting entries before and after the business.

This method is effective for continuous economic business, especially for error-prone accounting direction.

Bookkeeping rule method

The so-called bookkeeping rule method refers to the preparation of accounting entries by using the bookkeeping rule of "borrowing must have loans, and loans must be equal".

Accounting entries? Baidu baike