2. Return of sales goods as the opposite entry. Debit: taxes payable on main business income-VAT payable (output tax) loans: accounts receivable, etc. (corresponding subject). At the same time, reverse the carry-over cost: inventory commodity loan: main business cost.
3. When returning goods for sale, make a scarlet letter disinfection certificate.
Borrow: bank deposits, etc. (indicated by red letters)
Loan: income from main business (in red)
Loan: Taxes payable-VAT (in red)
Meanwhile:
Debit: main business cost (in red ink)
Credit: Inventory goods (red letter)
How to do the accounting entries of the accounting entries returned by selling goods? Return the sales of goods that have not been received and have been invoiced, and use red letters or negative numbers to offset the original recorded amount.
Debit: Accounts Receivable-Buyer's Company
Credit: main business income-unbilled income.
Credit: tax payable-VAT payable-output tax.
Debit: main business cost type
Loan: Inventory Goods-Category-Commodity Name
Accounting entries for selling goods? receive the payment for goods
Debit: cash 100
Loan: main business income 100.
Unpaid payment
Debit: accounts receivable-a customer 100
Loan: main business income 100.
This should be easy to understand.
[Accounting Entry] Debit of goods sold: bills receivable-commercial acceptance bills.
Loan: income from main business is 6,543,800+0,000.
Taxes payable-VAT payable (output tax) 1.7 million yuan (sales price including tax = price excluding tax divided by (1+ 1.7%).
Borrow: The main business cost is 800,000 yuan.
Loan: 800,000 goods in stock.
Due to space constraints, Company B postponed the delivery time to next month.
Borrow: materials in transit 1 170000.
Loan: raw materials1170,000 yuan.
Accounting entry of sales goods 1, debit: inventory goods 100.
Debit: Taxes payable-VAT payable (input tax) 17
Credit: cash on hand 1 17
2. Debit: Cash on hand 234
Loan: main business income or other business income 200
Credit: Taxes payable-VAT payable (output tax) 34
3. Debit: main business cost or other business cost 100.
Loan: Goods in stock 100
4. Debit: this year's profit 100.
Loan: main business cost or other business cost 100.
5. Debit: main business income or other business income 200
Loan: this year's profit is 200.
Gross profit 200- 100= 100
An accounting entry refers to a record indicating the account to be borrowed and the amount of the borrowed account, which is referred to as an entry for short. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries. Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts, that is, accounting entries with one loan and multiple loans, one loan and multiple loans or multiple loans.
Divide all accounting subjects into assets and liabilities. Any increase in asset categories is debited and any decrease in asset categories is credited; Any increase in liabilities is credited and any decrease in liabilities is debited. The principle to be followed in accounting entries is that "if there is a loan, there will be a loan, and the loan will be flat", so I don't need to say the other half of the entry.
Divide all accounting subjects into "capital occupation and expenditure category" and "capital source and income category", with the former increasing loans and reducing loans; The latter reduces the debit and increases the credit.
Accounting entries for selling goods:
Debit: main business income
Debit: Taxes payable-VAT payable (output tax)
Loan: accounts receivable or bank deposits.
Debit: main business income
Loans: Goods in stock
Main business income refers to the basic income generated by the regular and main business of an enterprise, such as the income from selling products, products in process and providing industrial services in the manufacturing industry; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, etc. The main business income occurs at the lender's place, and should be transferred from the borrower to the profit credit of this year at the end of each month. After the carry-over, the main business income has no balance at the end of the month, and there is no loan difference. Fill in the cumulative amount of the current fiscal year in the cumulative column. The specific situation can be treated in a specific way. The main business income can record the amount of this month or set the cumulative amount column. ?
Q: Accounting entries for goods sold. . . 5.( 1) When enterprise A sells goods,
Debit: accounts receivable 35 1000
Loan: the main business income is 300,000 yuan.
Taxes payable-VAT payable (output tax) 5 1000
(2) Enterprise A carries forward the cost of goods sold.
Debit: The main business cost is 240,000 yuan.
Credit: 240,000 items in stock.
(3) Enterprise A can enjoy a cash discount of 2/10 if it pays within10 days.
Accounts receivable = 351000 * (1-2%) = 343980.
Debit: bank deposit
Credit: accounts receivable
financial expenses