2 accounts payable account refers to the fees and commissions that should be paid by the enterprise (finance) but not paid. It is an accounting subject, which is used to calculate the amount that an enterprise should pay for its business activities such as purchasing materials, commodities and accepting labor services. Usually refers to the debt arising from the purchase of materials, goods or services, which is caused by the inconsistency between the time when the buyer and the seller obtain materials and pay loans in the purchase and sale activities.
Requirements for compiling accounting entries:
1. Format 1: Borrow first and then lend, with the debit at the top and the credit at the bottom; Second: the credit bookkeeping symbol, account and amount should be followed by a space after the debit, indicating that the debit is on the left and the credit is on the right. There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans. It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and make accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.
2. Methods When making accounting entries, you can follow the following steps: first, analyze the accounts involved and which accounts involved in economic business have changed; Second: the nature of accounts, analyzing the nature of these accounts involved, that is, what accounting elements they belong to and whether they are located on the left or right side of the accounting equation; Third: increase or decrease, analyze and determine whether these accounts increase or decrease, and the amount of increase or decrease; Fourth, the direction of bookkeeping, according to the nature of the account and its changes, determine the debit or credit to be credited to the account respectively; Fifth, according to the format requirements of accounting entries, prepare complete accounting entries.
Accounting entry (also called bookkeeping formula) refers to the record that lists the accounts of both parties and the amount corresponding to each economic business according to the double-entry bookkeeping principle. Before registering an account, making accounting entries through accounting vouchers can clearly reflect the classification of economic business, which is conducive to ensuring the correctness of account records and facilitating inspection afterwards.