在线一本码道高清

Position : Home > Accounting Training > Accounting Training Course > What is the difference between industrial enterprise accounting and commercial enterprise accounting?

The difference between industrial enterprise accounting and commercial enterprise accounting?

点击量: Release time: March 07, 2019 17:08:18 Source: Global Online School Traffic:

Accounting training registration, examination, check time, free SMS reminder

area

    Get VerifiedBook Now

    Please fill in the picture verification code to get the SMS verification code

    Can't see clearly, change a picture

    Get SMS Verification Code for Free

    【Abstract】 Based on the confusion of novice accounting, this article shares "the difference between industrial enterprise accounting and commercial enterprise accounting?" So as financial personnel, we must figure out.

    problem:

    The difference between industrial enterprise accounting and commercial enterprise accounting?

    answer:

    It mainly depends on whether there is a process of purchasing raw materials and manufacturing.

    The process of confirming revenue and carrying forward costs in business accounting is generally

    1. Purchase of goods

    Borrow: Stock items

    Tax payable-VAT payable-input tax

    Loans: bank deposits (payables, bills)

    2. Revenue from sales of goods and carry-over costs

    Borrow: bank deposits (accounts receivable, notes receivable)

    Loan: main business income

    Tax payable-VAT payable-output tax

    Borrow: cost of main business

    Loan: Stock Merchandise

    Industrial enterprises buy materials, produce them, and then sell goods; commercial enterprises sell them directly after purchase, without a production process. For example, automobile manufacturers, equipment manufacturers, food manufacturers, beverage manufacturers, and so on, accounting are all industrial enterprise accounting; for example, supermarket chains, convenience stores, pharmacies, etc., accounting are all commercial enterprise accounting.

    The process of production, recognition of revenue, and carry-over costs in industrial accounting are generally:

    1. Purchase of raw materials

    Borrow: Raw materials

    Tax payable-VAT payable-input tax

    Loans: bank deposits (accounts payable, bills)

    2. Materials for production

    Borrow: production costs

    Manufacturing costs

    Management fees

    Loan: Raw materials

    3. Distribution of wages

    Borrow: production costs

    Manufacturing costs

    Management fees

    Loan: payable to employees-wages

    4. Usual workshop costs

    Borrow: manufacturing costs

    Loan: bank deposit

    5. Carryover of manufacturing costs at the end of the month

    Borrow: production costs

    Loan: manufacturing expenses

    6. Carry-over of finished products

    Borrow: Stock items

    Credit: production costs

    7, sale of goods

    Borrow: bank deposits (accounts receivable, notes receivable)

    Loan: main business income

    Tax payable-VAT payable-output tax

    8. Carry-over cost of goods sold

    Borrow: cost of main business

    Loan: Stock Merchandise

    share to: Edit: Zhao Jing

    Bind phone number

    In accordance with the requirements of the "People's Republic of China Cyber Security Law" to strengthen the real-name authentication mechanism, and at the same time to provide a more comprehensive experience of product services, please bind your mobile phone number.

    Appointment made

    This live broadcast is a live lesson for paid students

    Please make a reservation after purchasing the course

    直播、听课。 Global Online School Mobile Class App broadcast live and listen to lessons. Insta Future!

    Android version

    download

    iPhone version

    download
    Global Small Over-Global WeChat Official WeChat Service Platform

    Resolving problems APP download

    Free live one-click lessons

    Registration and other manual services

    Back to top