Inventory = materials+low-value consumables+inventory goods+processing materials+consignment goods+production costs, etc. -Provision for inventory depreciation.
Inventory refers to the raw materials or products held by an enterprise or business for sale in its daily activities, products in the production process, materials consumed in the production process or the provision of services, materials and sales warehouses, etc. The most basic feature that distinguishes inventory from non-current assets such as fixed assets is that the ultimate purpose of holding inventory is to sell, including inventory that can be sold directly and inventory that needs further processing to sell.
Production cost account:
1. Account nature: cost account.
2. Account purpose: accounting for various expenses incurred by enterprises in industrial production, including production of various products, homemade materials, homemade tools, homemade equipment, etc. , and determine the actual cost of the product. Production costs mainly include direct material costs, direct labor costs and manufacturing costs.
3. Account structure: add debit records and register all expenses incurred in finished products; Add credit records and register the actual cost of finished product warehousing; The ending balance is debited, indicating the actual production cost of unfinished products.
4. Detailed account: set secondary account according to basic production and auxiliary production, and then set detailed account according to cost accounting object.
Question 2: What are the principles for preparing the balance sheet? The principle of compiling the balance sheet is based on the identity of "assets = responsibilities+owners' equity".
Question 3: What are the methods for preparing the balance sheet? According to the project requirements, there are two methods: direct filling method and analytical filling method. The so-called direct column filling method is a method of directly filling columns according to the ending balance of general ledger accounts. Most items in the balance sheet adopt this method. The so-called analysis, sorting and column filling method is a calculation method of combining or deducting the ending balance of the general ledger or subsidiary ledger, or analyzing and sorting the balance nature and filling it out. A few items in the balance sheet need this method.
Question 4: What is the method of preparing the balance sheet? Preparation method of balance sheet: The sources of various data in the balance sheet are mainly obtained in the following ways.
1. Fill in the column directly according to the general ledger account balance;
2, according to the general ledger account balance calculation;
3, according to the detailed account balance calculation;
4. Analyze and calculate according to the balance of general ledger account and subsidiary account;
5. Fill in the column according to the net amount after deducting the allowance items from the account balance;
The balance sheet is filled out according to the ending balance of the general ledger.
The opening number of the balance sheet is the closing number of the previous year, which remains unchanged for one year. The end of this year is the beginning of next year.
Fill in any topic on the form. Fill in according to the requirements of skeleton, and give special hints.
Monetary funds are cash balance plus bank deposit balance. Inventory is the balance of raw materials plus the balance of finished products
Accumulated depreciation balance is placed under fixed assets.
Current assets+fixed assets = total assets
On the right is the balance of the debt account. If the taxable amount is the debit balance, the negative sign indicates that there are loans reflected in long-term and short-term loans.
Profit and loss undistributed profit (undistributed profit balance+profit balance of this year), such as loss, is indicated by negative sign.
Assets = liabilities+owners' equity
Question 5: How is the material procurement compiled in the balance sheet? Yes, it is listed in the inventory in the balance sheet.
The "inventory" item reflects the net realizable value of various inventories of the enterprise at the end of the period, including various materials, commodities, products in process, semi-finished products, packaging materials, low-value consumables, goods on consignment, etc. This project is filled out according to the ending balance of materials in transit, materials, low-value consumables, goods in stock, materials entrusted for processing, goods entrusted for consignment and production costs. , minus the ending balance of inventory depreciation reserve. Enterprises that use planned cost accounting for materials and planned cost accounting or selling price accounting for inventory goods shall fill in the column according to the difference between material cost and commodity price after addition and subtraction.
"Material procurement" is the subject of accounting for materials that have not been accepted in storage and in transit according to the planned cost method, and "materials in transit" is the subject of accounting for materials that have not been accepted in storage and in transit according to the actual cost method.
Question 6: Steps of preparing balance sheet 10. According to the requirements of the project, there are two methods to compile the balance sheet: direct filling method and analysis method.
1. The so-called direct column filling method is a method of directly filling columns according to the ending balance of general ledger accounts. Most items in the balance sheet adopt this method.
2. The so-called analysis, sorting and filling-in method is a method of calculating consolidation or deduction according to the ending balance of general ledger or subsidiary ledger, or filling-in after analyzing and sorting the balance according to its nature. A few items in the balance sheet need this method.
Question 7: What is the basis for preparing the balance sheet? First, prepare accounting vouchers for the original vouchers and fill in the subsidiary ledger, then summarize the account summary table according to the accounting vouchers, then fill in the general ledger according to the account summary table, and finally prepare the balance sheet and income statement according to the general ledger.
Question 8: How to prepare the balance sheet 1 Statement of Balance Sheet Preparation
I. This table reflects all assets, liabilities and owners' equity of the enterprise at the end of the month and at the end of the year.
Two, the table "at the beginning of the year" column number, should be based on the balance sheet at the end of last year "at the end of the column. If the project names and contents specified in this year's balance sheet are inconsistent with those of last year, the project names and figures in the balance sheet at the end of last year shall be adjusted in accordance with the provisions of this year, and filled in the column of "Number at the beginning of the year" in this table.
Three. Contents and filling methods of this form:
1. The item "monetary funds" reflects the total amount of cash on hand, deposits from bank settlement households, deposits from different places, deposits from bank drafts, deposits from cashier's checks, deposits from international letters of credit and funds in transit. This item should be filled out according to the total ending balance of the subjects of "cash", "bank deposit" and "other monetary funds".
2 "short-term investment" project, reflecting the purchase of various securities that can be realized at any time and held for no more than one year and other investments for no more than one year. This project should be filled out according to the ending balance of the "short-term investment" subject.
3 "Notes receivable" refers to notes receivable that have not been received by the enterprise and have not been discounted to the bank, including commercial acceptance bills and bank acceptance bills. This item should be filled out according to the ending balance of the "notes receivable" subject. The bills receivable discounted to the bank are not included in this project, and the discounted commercial acceptance bills should be reflected separately in the supplementary information at the bottom of this table.
4 "Accounts receivable" project, reflecting all kinds of money that enterprises should collect from purchasing units for selling goods and providing services. This item should be filled out according to the total debit balance at the end of each detailed account of accounts receivable.
5 "bad debt reserve" project, reflecting the enterprise's withdrawal of bad debt reserves that have not been written off. This item should be filled in according to the ending balance of the "bad debt provision" subject, in which the debit balance should be filled in with "-".
6. "Prepaid account" item, which reflects the amount paid by the enterprise to the supplier in advance. This item should be filled out according to the ending balance of accounts received in advance. If there is a credit balance in the related detailed account of "prepaid account", it should be filled in the "accounts payable" item in this form. If there is a debit balance in the "Accounts Payable" detailed account, it should also be included in this item.
7 "other receivables" project, reflecting the receivables and temporary payments of enterprises to other units and individuals. This item shall be filled in according to the ending balance of other receivables.
8. The "inventory" item reflects the purchase price and the actual cost of materials, materials, etc. of all kinds of goods in inventory, in transit, leased out, and being processed at the end of the enterprise, including goods in transit, goods in inventory, processed products, leased out goods, goods delivered in installments, materials, packaging materials, low-value consumables, etc. , excluding goods and special reserve materials entrusted by enterprises. This item should be filled out according to the debit and credit balances of the final commodity purchase, inventory goods, price difference between commodity purchase and sale, commodity price reduction preparation, commodity rental, installment payment, materials, packaging materials, low-value consumables and other subjects.
9 "Other business expenses to be transferred" project, reflecting the actual cost of unfinished business such as processing, assembly, repair and transportation. This item should be filled out according to the ending balance of other business expenses.
10. The item "prepaid expenses" reflects the expenses that the enterprise has spent but should be amortized in the future. The start-up expenses of an enterprise, the expenses for improvement and repair of leased fixed assets and other expenses to be amortized for more than one year should be reflected in the item of "deferred assets" in this table, and are not included in the figures of this item. This item should be filled out according to the ending balance of the "prepaid expenses" subject. If there is a debit balance at the end of the "accrued expenses" subject, it will also be reflected in this project. Enterprises that increase the subject of "foreign exchange spread", if there is a debit balance in this subject, are also included in this project.
1 1. The item "net loss of current assets to be processed" reflects the net loss after deducting the inventory gain from the inventory loss and damage of current assets that have not been approved for resale or other treatment. This project should be filled out according to the final balance of the detailed account of "Loss and Overflow of Current Assets to be Processed" under the subject of "Loss and Overflow of Property to be Processed".
The net loss of the enterprise's pending fixed assets should be reflected separately in the "net loss of pending fixed assets" item in this table.
12. The project "Long-term bond investment due within one year" reflects that the long-term investment of the enterprise will expire within one year ... >; & gt
Question 9: Steps (processes) of preparing balance sheet statements: First, review the original vouchers, register various ledgers and general ledgers by number according to the bookkeeping vouchers, and then prepare the balance sheet according to the general ledger; Finally, prepare statements according to the balance sheet.