1, through prepayment accounting:
Debit: advance payment: XX unit advance payment.
Loan: bank deposit/cash
2. Through other accounts receivable accounting:
Debit: other receivables: XX unit down payment.
Loan: bank deposit/cash
Question 2: How to make accounting entries when paying the deposit? Generally, the deposit is not recovered and the advance payment is handled.
Debit: advance payment
Loans: bank deposits
If the goods have completed the transaction, take the invoice.
Borrow: raw materials (or goods in stock)
Taxes payable-VAT payable (input tax)
Credit: advance payment
Question 3: How to keep an account of the paid deposit? 1, which can be credited to the "prepayment" account.
2, the difference between the two:
(1) If the deposit can be recovered, it will be included in other receivables.
(2) If the deposit cannot be recovered, it shall be settled together with the purchase price and included in the advance payment.
3. Accounting treatment
(1) Pay the deposit
Debit: advance payment (or other receivables)
Loan: cash (or bank deposit)
(2) After full payment.
Borrow: cash (or bank deposit)
1, tablecloths and curtains can be directly included in the "non-operating expenses" subject.
2. The rented house does not pass the "construction in progress" account. Rent and decoration fees can be included in the "prepaid expenses" or "long-term prepaid expenses" subjects.
Question 4: What is the account of the deposit? If it is a non-refundable deposit, if it is finally paid as payment, it will be included in the advance payment.
Debit: advance payment
Loans: bank deposits
If the deposit is paid and finally returned, it will be included in the enterprise receivables.
Debit: Other receivables.
Loans: bank deposits
Question 5: What should the accounting entries do when the deposit is received? Deposit and deposit are two concepts. If the deposit goes back on our word, it will not be refunded; The deposit should be refunded.
If it is a deposit, you can get it directly in advance.
Debit: cash on hand/bank deposit.
Loan: Prepaid Hunger Account-Deposit
If you go back on your word, transfer your deposit to non-operating income.
Debit: accounts received in advance-deposits
Loan: non-operating income
If you continue to trade, transfer income.
Debit: accounts received in advance-deposits
Loan: income from main business
However, the deposit should be regarded as other payables. When it is received,
Debit: cash on hand/bank deposit.
Loans: other payables-deposits
If the transaction continues to turn into income, the transaction will be refunded when it goes back.
Debit: Other payables-deposits
Credit: cash on hand/bank deposit.
Question 6: How to transfer the deposit into the account? Urgent 1 can be credited to the "prepayment" account. 2. Difference between them: (1) If the deposit can be recovered, it will be included in other receivables. (2) If the deposit cannot be recovered, it shall be settled together with the purchase price and included in the advance payment. 3. Accounting treatment (1) Deposit borrowing: prepayment (or other receivables) loan: cash (or bank deposit) (2) Loan after full payment: cash (or bank deposit) 1, tablecloths and curtains can be directly credited to the "non-operating expenses" account. 2. The rented house does not pass the "construction in progress" account. Rent and decoration fees can be included in the "prepaid expenses" or "long-term prepaid expenses" subjects.
Question 7: How to write accounting entries for the down payment of inventory goods? - .
When paying the down payment 1-
Loans, cash or bank deposits
2. Buy back inventory goods-borrow inventory goods.
Loan tax payable-VAT payable-input tax
Loan prepayment-XX unit
If the amount of purchased inventory goods is equal to or less than the deposit, no other entries are needed.
If the amount of goods purchased in stock is greater than the down payment, 2 should be
Borrowed inventory goods
Loan tax payable-VAT payable-input tax
Loan prepayment-XX unit
Lend out bank deposits
Question 8: How to pay the deposit? Debit: Other receivables-deposits
Loan: bank deposit/cash
Question 9: The customer pays the deposit first and the final payment after the goods arrive. How to make accounting entries? Accounting entries:
1, deposit:
Debit: bank deposit
Credit: accounts receivable in advance (accounts receivable)
Step 2 settle accounts
Debit: bank deposit
Accounts received in advance (accounts receivable)
Loan: income from main business
2. Accounting entries refer to accounting entries that indicate the direction, name and amount of borrowing and lending accounts according to the contents of economic business. Short for introduction. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries. Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts, that is, accounting entries with one loan and multiple loans, one loan and multiple loans or multiple loans.
Question 10: What should I do with the account when I pay the deposit? When the order is received, it is decided to borrow cash or bank deposit to borrow the advance payment. Company A paid the purchase price and decided to borrow the advance payment. Company A borrows cash or bank deposits.