How to write a sales return voucher

Question 1: How to handle the sales return voucher?

Glad to answer your question!

Analysis:

As you mentioned above, I will only give you the treatment you are confirming. Please compare:

At the beginning of Xiao Li's purchase, your accounting treatment was:

Debit: Accounts Receivable-Xiao Li 100

Loan: main business income 100.

The tax-related treatment is omitted here. I also neglected the cost carry-over.

In case of return, the income and accounts receivable shall be offset and the return cost shall be carried forward.

Debit: accounts receivable-Xiao Li (red) 10

Loan: main business income (red) 10

Tax-related treatment is omitted here, and the cost carry-over of the scarlet letter is also omitted.

Actual payment:

Debit: cash 90

Credit: Accounts Receivable-Xiao Li 90

This is all the handling. I always feel that your handling seems a bit wrong. Please compare it.

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Question 2: How to make a return voucher? The entries are the same, but the amount is red. The amount of "main business income" and "tax payable-value-added tax payable" must always be reflected by the lender, otherwise it cannot be carried forward at the end of the month.

Question 3: Accounting entry of sales return. What did you do when you sold the goods? If it is borrowed: the cash on hand is 7800, then the return of the month is the other way around.

The main business income of loans and deposits is 7800.

Borrow: main business income 7800 or borrow: main business income 7800.

Sales expenses -800

Loan: cash on hand 7000 loan: cash on hand 7000.

Non-operating income 800

It depends on why the customer returns the goods.

Question 4: How to fill in the accounting voucher 1 when returning goods? Return the goods intact and directly.

If the buyer's VAT invoice is not certified, directly issue a red-ink invoice to deduct the current sales.

(scarlet letter)

Debit: accounts receivable

Commodities: main business income

Taxable amount-output tax

(blue)

Borrow: inventory goods

Commodity: main business cost

If the buyer's VAT invoice has been certified, the red-ink invoice can be issued to deduct the current sales only after other tax authorities have issued relevant certificates. The entry is the same as above.

2. The second situation

Reduce sales according to the returned quantity (same as above). If the loss of goods is small, debit the "management fee" and record the goods as "inventory goods". If the quantity is large, it needs to be reported to the tax authorities for approval. Creditor's Rights Receivable Debit "Other Receivables-"Commodity Record "Inventory Commodity"

3. Bank interest income

Debit: bank deposit

Commodities: financial expenses

Supplementary answer;

1. Yes

2. Yes

3. (scarlet letter)

Debit: accounts receivable

Commodities: main business income

Taxable amount-output tax

(blue)

Debit: accounts receivable

Goods: Bank deposit or cash.

4. Increase the inventory first and then report the loss.

Question 5: Accounting entry 1, first deducting sales revenue: sales revenue payable tax-VAT payable (output tax) loan: bank deposit and warehousing loan: inventory goods loan: goods sales cost.

2. Return of sales goods as the opposite entry. Debit: taxes payable on main business income-VAT payable (output tax) loans: accounts receivable, etc. (corresponding subject). At the same time, reverse the carry-over cost: inventory commodity loan: main business cost.

3. When returning goods for sale, make a scarlet letter disinfection certificate.

Borrow: bank deposits, etc. (indicated by red letters)

Loan: income from main business (in red)

Loan: Taxes payable-VAT (in red)

Meanwhile:

Debit: main business cost (red letter) Loan: inventory goods (red letter)

Question 6: How to write the customer's return certificate? Customer's return certificate-return order, warehouse receipt.

(1) If the seller's invoice and the buyer's invoice are not recorded, the seller shall take back the original invoice and mark it as "invalid", and paste it together with the stub and other copies for future reference;

(2) If the seller's invoice has been accounted for, but the buyer's invoice has not been accounted for, the original copy of the invoice must be recovered, and the red-ink invoice with the same content can be issued only after the blue-ink receipt is issued (except the date of invoicing). The red-ink invoice bookkeeping couplet is torn off as the bookkeeping voucher, and the rest cannot be torn off. The recovered invoice is attached to the back of the red stub for checking;

(3) If the buyer's invoice has been entered into the account, regardless of whether the seller's invoice has been entered into the account, the seller must obtain a valid written certificate issued by the competent tax authority of the buyer for the enterprise to return the purchase and apply for a discount, and fill in the blue receipt before issuing a red-ink invoice with the same content; The enterprise's certificate of returning the purchase and applying for discount must record the items consistent with the contents of the invoice and sales list, as well as the difficulty in returning the original goods. This voucher should be attached to the red notebook account for record. The seller shall take the purchase return form or discount certificate, return receipt form and red-ink invoice issued by the buyer as the original vouchers for corresponding accounting treatment.

Question 7: How to write the accounting voucher 1 If the buyer's VAT invoice is not certified, directly issue a red-ink invoice to deduct the current sales. (Red-ink) Debit: Accounts receivable goods: income tax payable for main business-output tax (blue-ink) Debit: inventory goods: main business cost If the buyer's VAT invoice has been certified, it must be certified by the other tax authority before issuing a red-ink invoice to deduct the current sales. The entry is the same as above. 2. In the second case, the sales volume is reduced according to the returned quantity (same as above). If the loss of goods is small, debit the "management fee" and record the goods as "inventory goods". If the quantity is large, it needs to be reported to the tax authorities for approval. Creditor's Rights Receivable Debit "Other Receivables-"Commodity Record "Inventory Commodity" 3. Bank interest income debit: bank deposit goods: supplementary answer to financial expenses; 1. Yes, two. Yes, three. (Red) Debit: Accounts receivable goods: main business income tax payable-output tax (blue) Debit: Accounts receivable goods: bank deposits or cash. 4. Increase the inventory first, and then report the loss.

Question 8: How to write the accounting entry of sales return? There are two situations: one is to return the goods whose sales revenue has not been confirmed. Two, it has been confirmed that the sale of goods is not enough to make a living.

When the sales of goods with unconfirmed sales income are returned, the subject of "goods issued" will be reduced and the subject of "goods in stock" will be added; If it is confirmed that the sales revenue of the sold goods is insufficient, except for matters after the balance sheet date, the sales revenue of the sold goods will generally offset the current sales revenue and the current seller's export cost. If the VAT tax is allowed to be deducted according to the regulations, the confirmed VAT output tax shall be deducted at the same time. In case of cash discount on sales return, the amount of relevant financial expenses shall be adjusted.

Question 9: Can the shopping receipt be used as a return voucher? Strictly speaking, you can't, because what you need to return is the shopping receipt or the invoice itself, not the copy or photo. If a merchant needs a receipt or invoice as a voucher for bookkeeping, a copy is definitely not acceptable.

If it is an individual merchant, there is no need to make an account. After consultation, the copy of the receipt is generally not a big problem.

Question 10: The accounting entries for returns are made one by one.

50 yuan returns goods, reduces sales revenue and transfers out taxes:

Debit: income from main business 42.74

Taxes payable-VAT payable (output transfer) 7.26

Credit: accounts receivable 50

1The goods in 0 yuan are sold again, and the revenue is confirmed:

Debit: accounts receivable 10

Loan: income from main business is 8.55.

Taxes payable-VAT payable (sales) 1.45

Return price difference to 40 yuan:

Debit: Accounts receivable 40