Unit to pay its $970 in cash
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: reimbursement of travel expenses
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
The accounting entries:
Debit: Management fees 970
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Cash 970
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Five employees were given a reimbursement for medical expenses amounting to $830 paid in cash.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: reimbursement of medical expenses
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Employee benefits payable 830
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Cash 830
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Three workers named King received a reimbursement for medical expenses amounting to $1,679 paid by check.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: reimbursement of medical expenses
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Employee benefits payable 1,679
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 1,679
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Workers traveled and the unit delivered $900 in cash.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Summary: reimbursement for travel expenses
From fiscal accounting network: http://www.kj968.com] ndikj968dgi,
Accounting entries:
Debit: Other receivables 900
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Cash 900
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
After the workers returned from their trip, they were reimbursed $900 for travel expenses based on an audited invoice (originally worth $1,000), and a cash refund of $100 was issued.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: reimbursement of travel expenses
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Management fees 900
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Debit: Cash on hand 100
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Other receivables 1,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Payment required to install a new production line installation fee of 12,000 yuan paid via bank deposit.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: pay the installation fee
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Construction in progress 12,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 12,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Y: Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Seven payments made via bank transfer for the current wage of 87,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of wages
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Accrued payroll - wages 87,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 87,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank deposits used to pay the current wage of 68,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of wages
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Accrued payroll - wages 68,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 68,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank deposits used to pay the current VAT of 28,900 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Summary: subject to VAT
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Taxes payable - VAT (tax payments) 28,900
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 28,900
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
8,000 yuan repaid early notes payable in the form of bank deposits.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: Repayment of notes payable
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Notes payable 8,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 8,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Repayment of 43,100 yuan owed for purchases using bank deposits.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: Reimbursement of arrears
[Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Accounts payable 43,100
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 43,100
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
To repay the acquisition cost of machinery and equipment using bank deposits of 200,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The repayment of arrears
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Accounts payable 200,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 200,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
175,400 yuan of bank deposits used to obtain a patent.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: purchase patent
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Intangible assets 175,400
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 175,400
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Cash used to pay the current wage of 99,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of wages
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Accrued payroll - wages 99,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Cash 99,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
700 yuan in cash used to purchase office supplies.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: purchase office supplies
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Management fees 700
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Cash 700
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank transfer used to pay the current wage of 93,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of wages
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Accrued payroll - wages 93,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 93,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank transfer used to pay wages of 103,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of wages
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Accrued payroll - wages 103,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 103,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank deposits used to pay 87,000 yuan of transportation costs for sold goods.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of transportation charges
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Cost of sales 87,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 87,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Advertising for the sale of goods paid via bank deposits amounting to 59,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: pay for advertising costs
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Cost of sales 59,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 59,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank deposits used to pay 9,000 yuan of transportation costs for sold goods.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of transportation charges
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Cost of sales 9,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 9,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Pension payments of 30,000 yuan made via bank deposits.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: pension payments
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Management fees 30,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 30,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Paid interest on short-term borrowings of 6,000 yuan via bank deposits (not yet accrued).
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of interest on short-term borrowings
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Finance costs 6,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 6,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank deposits used to pay due bills payable of 70,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: payment due bills
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Notes payable 70,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 70,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank deposits used to pay utilities jointly consumed by the current production of A and B goods amounting to 10,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: pay utilities
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Manufacturing costs 10,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 10,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Bank deposits turned over provision has not been paid 15,000 yuan urban maintenance and construction tax, education surtax 5,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: pay city maintenance and construction tax
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Taxes payable - payable urban maintenance and construction tax 15,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Debit: Tax payable - surcharge for education 5,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Credit: Bank deposits 20,000
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Provision for income taxes payable to bank deposits to pay 10,000 yuan.
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Abstract: The payment of income tax payable
Source of financial accounting net: http://www.kj968.com] ndikj968dgi
Accounting entries:
Debit: Payable - Income tax payable 10,000
Source of financial accounting net: http://www.k