The Mid-Autumn Festival is coming soon. The company distributes holiday benefits to employees and sends gifts to customers. However, the accountants are in trouble. How to handle the accounting? What accounting subjects should be used? How to make accounting entries? How to keep accounts? How to do tax treatment? Let me sort it out for you today!
This is an accountant’s exclusive mooncake, purely handmade and customized.
Today, let’s taste it together and see if the mooncakes exclusively for accountants are delicious! ? (Today, let’s talk about how to make a mooncake account first)
1. Give home-made mooncakes to employees
When purchasing raw materials:
Borrow: raw materials
< p>Taxes payable--VAT payable (input tax)Debit: bank deposit/cash
When making moon cakes:
Debit: production Cost
Taxes payable - value-added tax payable (input tax - additional deduction for agricultural products)
Credit: raw materials payable to employee wages
Upon completion:
Debit: inventory goods
Credit: production costs
When deciding to issue benefits to employees:
Debit: administrative expenses/production Cost/manufacturing expenses, etc.
Credit: Employee benefits payable - non-monetary benefits
When actually paid:
Debit: Employee benefits payable - non-monetary Sexual welfare
Debit: main business income
Taxes payable - value-added tax payable (output tax)
Debit: main business costs
Loan: Inventory goods
2. Purchase mooncakes to give to employees
When purchasing:
Borrow: Inventory goods
Taxes payable - value-added tax payable (input tax)
Credit: bank deposits/cash
When deciding to purchase mooncakes and distribute them to employees as benefits:
Debit: administrative expenses/production costs/manufacturing expenses, sales expenses, etc.
Credit: employee compensation payable - non-monetary benefits
When actually paid:
Debit: employee compensation payable - non-monetary benefits
Credit: tax payable on inventory goods - value-added tax payable (input tax transferred out)
< p>Attached is the tax treatment of benefits distributed during the Mid-Autumn FestivalEvery festive season, we miss our loved ones even more. Okay~ That’s it for today’s mooncake account. The editor wants to miss my hometown!