The Practice of Making Accountant Entry

Answer 1

The following are some practice questions for preparing accounting entries:
1. Withdraw 8000 yuan from the bank for this month's salary.
- Borrow: 8,000 in cash
Credits: 8,000 in the bank
- B: Payable employee salary 8000
Credits: 8,000 in cash
2. Borrowed 100000 yuan from the bank for three months and deposited it in the bank.
- Borrow: 100,000 in the bank
Credits: 100,000 short-term loans
3. Wang returned from a business trip. He was entitled to a travel expense of 2500 yuan. The Finance Department replenished him with 500 yuan in cash. When Wang went on a business trip, he borrowed 2000 yuan in cash from the Finance Department.
- [Borrowing: Management fee: 2500]
Credits: Other Receivable-Wang Mou 2000
Credits: 500 in cash
4. The enterprise purchases one piece of equipment (Assuming that the relevant taxes such as value-added tax are not considered, the equipment price will be paid directly to the bank deposit).
- Borrowing: Fixed assets (equipment price)
Credits: Bank deposit (equipment price)
5. Purchasing 8000 kg of B material (Assuming that the relevant taxes such as value-added tax are not considered, the material price will be directly paid to the bank deposit).
- Borrowing: Materials in transit (material price)
Credits: Bank deposit (material price)
6. The above-mentioned B purchases, accepts, and enters the warehouse.
- Borrowing: raw materials (material price)
Credits: Materials in transit (material price)
7. When a factory was conducting an inventory check, it was found that there was a loss of 20000 tons of materials worth 6000 yuan. It was found that it was caused by a measurement error.
- [Borrowed: 6000 for raw materials]
Credits: 6,000 profit and loss of property to be disposed of
- Borrowing: 6,000 profit and loss of property to be disposed of
Credits: Management fee 6000
8. Depreciation of fixed assets (Assuming that the amount is X Yuan).
- Borrowing: Administrative expenses/manufacturing expenses, etc.(determined according to the use of fixed assets. It is assumed that the management department's fixed assets are depreciated and included in the administrative expenses) X
Credits: Accumulated Depreciation X
9. Pay the administrative department 300 yuan for this month's utility fees with bank deposits.
- [Borrowing: Management fee 300]
Credits: Bank deposit 300
10. The short-term loan interest that should be borne this month was 210 yuan.
- Borrowing: Financial expenses 210
Credits: 210
11. When the enterprise researched and developed the technology on its own and applied for the patent right, it would pay the lawyer's fee of 2000 yuan and the registration fee of 6000 yuan with bank deposits.
- Borrowing: Intangible assets-patent 8,000
Credits: 8,000 in the bank
12. The company paid 1000 yuan in late tax with bank deposits.
- Borrowing: Non-operating expenses 1000
Credits: 1,000 in the bank
13. Amortize the stamp tax of this month by 355 yuan, amortize the repair cost of the fixed assets of the production workshop by 2200 yuan (these two items have been included in the amortized expenses).
- Borrowing: Management fee 355
[Borrowing: Production cost 2200]
Credits: Deferred expenses 2555
14. The long-term loan interest that should be borne this month is 10000 yuan.
- Borrowing: Finance fee 10,000
Long-term loan-10,000 interest
15. Amortize the management department's newspaper expenses of 600 yuan and workshop repair costs of 540 yuan.
- Borrowing: Management fee 600
[Borrowing: Production cost 540]
Credits: 1,140 yuan for amortized expenses
16. Pay the company the newspaper and magazine fees for the first half of the next year with 1200 yuan from the bank's deposit.
- [Borrowed: 1200 for amortized expenses]
Credits: 1,200 in the bank
17. Sell 600 products of product A, 500 yuan each, and deposit the sales payment and output tax into the bank.
- Borrow: 351,000 in the bank
Credits: Main business income 300,000
Credits: taxes payable-value-added tax (output tax) 51,000
18. The city construction and maintenance fees that should be paid this month were 568 yuan, and the education surcharges were 243 yuan.
- Business tax and surcharges 811
Credits: Taxes payable-city maintenance and construction tax 568
Credits: Taxes payable-additional education fees payable243
19. The production cost of the products sold this month was 228000 yuan.
- Borrowing: Main business cost 228,000
Credits: 228,000 in stock
20. At the end of December, the account balance of a certain factory was as follows, which was transferred to the "profit of the year" account: the main business income was 300000 yuan, the other business income was 40000 yuan, and the non-operating income was 2300 yuan.
- Borrowing: Main business income 300,000
Borrowing: Other business income 40,000
Borrowing: Non-operating income 2300
Credits: Current year profit 342,300

In the case of the difference collection, the total amount was 4060 yuan, and the difference was 560 yuan.
- First of all, he had to write down the bill on a piece of paper. The total amount was 4060 yuan, and the deduction amount was 560 yuan, so the difference was 3500 yuan. The tax to be paid was 3500/1.01 multiplied by 1%, which was 34.65. The entry was to borrow 4060 from the accounts Receivable, 4060 from the main business income (calculated to be 4,019.8), and 40.2 from the tax payable-value-added tax. When he received the 560 yuan receipt, he borrowed 554.46 yuan from the main business cost, 5.45 yuan from the tax payable-vat payable-account payables. The final vat to be paid was 40.2 minus 5.54 (34.65).

The small-scale taxpayer-omnipotent account entries were as follows: loan: accumulated depreciations 2200; loan: pending property gains and losses 6000. (This is only a sample of some entries. In actual work, it needs to be compiled according to the complete economic business situation.)
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