1. Purchase raw materials such as vegetables

Borrow: raw materials-vegetables

raw materials-meat

Loan: cash/accounts payable

2. Pay labor wages.

Debit: main business cost

Loan: salary payable to employees

Debit: salary payable to employees

Loan: cash

3. Purchase accessories

Debit: main business cost

Loan: cash

4. Purchase equipment that meets the conditions of fixed assets. For example, air conditioner

loan: fixed assets

loan: cash/bank deposit/accounts payable

5, payment of rent, utilities, etc.

loan: operating expenses-rent

operating expenses-utilities

loan: cash/bank deposit/accounts payable

6, income

Deposit income in the bank

Borrow: bank deposit

Loan: cash

8, accrued depreciation

Borrow: operating expenses

Loan: accumulated depreciation

9, tax calculation

Borrow: main business tax and surcharges

Loan: tax payable-business tax

tax payable-city. Expense

debit: main business cost

loan: raw materials

debit: this year's profit

loan: main business cost

operating expenses

main business tax and additional

income tax expense

11, carry-over income

debit: main business income

loan: this year's profit. Opposite entry)

Debit: current year's profit

Credit: profit distribution-undistributed profit

Account establishment-four account books: cash book, deposit journal, general ledger and subsidiary ledger. Journals must be set-up books with fixed page numbers, each with 111 pages. General ledger can be customized or loose-leaf type; Sub-ledger is generally loose-leaf type, multi-column type can be selected for expenses, and other three-column type can be used.

Extended information:

This course accounts for the actual costs incurred by insurance intermediary companies in their main business. Including commissions paid to marketers, office expenses, depreciation expenses, utilities, personnel salaries, welfare expenses, travel expenses, transportation expenses, communication expenses and other costs directly related to the main business. ?

for the business started and completed in the same accounting year, the company shall carry forward the main business income and the main business cost; For inter-annual business, the main business cost that should be carried forward should be calculated and determined by the prescribed method at the end of the year. When carrying forward the main business cost, you should debit the subjects such as "main business cost" and credit the related subjects.

Generally speaking, the wholesale goods should be accounted for according to the original purchase price. When carrying forward the sales cost, you can choose:

FIFO method, weighted average method, moving weighted average method, individual pricing method, LIFO method, gross profit margin method and so on.

after calculating the actual sales cost of goods, the enterprise should carry forward the accounting treatment of sales cost according to the specified requirements. In practical work, there are two ways to carry forward the cost of commodity sales: daily carry-forward and regular carry-forward.

generally speaking, the daily carry-over method should be adopted for the consignment business and the direct goods sales business, and the regular (monthly or quarterly) carry-over method should be adopted for other sales businesses.

for retail goods, the accounting method of selling price and amount is generally adopted in practical work.

at the end of the month, in order to calculate the actual cost of the sold goods, it is necessary to calculate the price difference between the purchased goods and the sold goods according to a certain method.

(1) comprehensive price difference rate calculation method;

(2) classification price difference rate calculation method (or counter price difference rate calculation method);

(3) the calculation method of the price difference rate of inventory goods.

Baidu encyclopedia-main operating costs