This is also one of the reasons why the Accounting System for Business Enterprises emphasizes that the warehousing cost should be reasonably estimated when estimating. Therefore, when calculating the cost of goods delivered in the current month, the delivery cost should still be calculated and determined normally according to the prescribed method.
At the beginning of the month, the red letter rushed back to the warehouse, and the invoices were officially recorded, offsetting each other. The balance was the difference between the estimated cost and the actual cost. So the difference should actually be borne by the inventory goods issued this month and the balance at the end of the month.
2. However, if there is no balance at the beginning of this month, there is no purchase and sale business, or the enterprise uses individual pricing method to calculate the cost of inventory delivery, or the difference between the estimated cost and the actual cost is huge, the difference between the estimated cost and the actual cost (including other inventory costs jointly affected by it) should be adjusted and transferred to the cost of sales. Prepare entries as follows:
Borrow: the main business cost? wait for
Loans: inventory goods, etc.
If the estimated cost is greater than the actual cost, the above entries should be marked in red.
Extended data:
Accounting management mode of general domestic software.
First, at the beginning of the month,
After entering the next month, the accounting module automatically generates a "red ink backflush document" which is exactly the same as the estimated receipt document in the inventory subsidiary ledger, and backflushes the estimated receipt document of last month into the inventory subsidiary ledger; For "red-ink backflush document", backflush the estimated voucher of last month. After receiving the purchase invoice, enter the purchase invoice, and settle the purchase receipt and purchase invoice.
After settlement, enter the accounting module and perform the function of "estimation processing". After estimation, the system automatically generates a blue-ink backflush document based on the invoice, and the amount on the document is the reimbursement amount on the invoice; At the same time, register the inventory subsidiary ledger and increase the inventory. Make blue-ink backflush documents and generate purchase receipt documents.
Second, single to the back.
Don't deal with it early next month. After receiving the purchase invoice, input it into the purchase module and settle the purchase. Then go to the accounting module for "estimation processing", and the system will automatically generate red-ink backflush documents and blue-ink backflush documents, and register the inventory subsidiary ledger accordingly. The collection amount of red-ink offset document is the estimated amount of last month, and the collection amount of blue-ink offset document is the reimbursement amount on the settlement document.
Third, make up for the difference of individual arrival.
Don't deal with it early next month. After receiving the purchase invoice, input it into the purchase module and settle the purchase. Then go to the accounting module for "estimation processing", and according to the difference between the reimbursement amount and the estimated amount, generate an adjustment document in the inventory sub-ledger and automatically record it in the inventory sub-ledger; Finally, the adjustment document is prepared, and the generated voucher is passed to the general ledger.
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