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Financial accounting subject ownership consultation
According to you, the main business of your company belongs to advertising, and the training business belongs to other businesses. Therefore, your company's purchase of training books should be included in "other business expenses". However, if it is included in the "management expenses", it will be directly included in the current profit and loss as a period expense. Although the purchased books will be included in other business cost accounts at one time according to the specific business situation, there will be no difference between the current profit and the management expenses account. But it is still not suitable in accounting.

The correct method is:

1, when buying books

Borrow: inventory goods

Loan: bank deposits and other subjects.

2. Collect books and distribute them to students.

Debit: other business costs

Loans: Goods in stock

Step 3 collect tuition fees

Borrow: bank deposits and other subjects.

Loan: income from main business

4. Business tax and additional provision

Borrow: business tax and surcharges

Loan: taxes payable-business tax payable

Loan: taxes payable-urban construction tax payable

Loan: tax payable-surcharge for education payable

It is worth reminding that the training business belongs to the "cultural and sports industry" tax item, and the business tax rate is 3%.

If the books purchased last month are distributed to the students at one time, it will be simpler, and there is no need to adjust the accounts, which has no impact on the total profit. If you think it is necessary to keep the consistency of accounting information, you can correct the original accounting entries in red ink and adjust the accounts according to the points of 1 and 2 I mentioned earlier.