Accounting entry code is also called? Accounting entry standard code? . Unified codes for accounting entries. It consists of accounting item code and accounting subject code. If the electronic data processing method is adopted, the effect of applying electronic data processing equipment will be lost even if the machine's operation processing speed is fast.
therefore, it is necessary to simplify the procedures for compiling entries, concentrate on designing daily entries as much as possible, and finalize, standardize and serialize difficult and infrequent entries. In electronic data processing accounting, accounting entries can be compiled by using uniformly designed account codes and standardized account codes.
in foreign countries, some countries usually use accounting entry standard code to prepare accounting entries. This method adopts the coding method of group code. Transaction code? (i.e. accounting item code), large account code (i.e. account category code) and account code (i.e. account name code) are combined into one accounting entry standard code.
according to the specific situation of our country, considering the general habit of daily bookkeeping of accountants, it can be retained? Summary column? Use accounting item code instead of text as the content of abstract, and directly use accounting item code to prepare accounting entries.
A complete set of accounting entries
1. Accepting investment
Borrowing: bank deposits/intangible assets/fixed assets/inventory goods
Lending: paid-in capital/share capital
2. Buying or paying office expenses for sporadic materials, etc.
Borrowing: management expenses (management expenses)
sales expenses (sales expenses) < Pay the expenses to be shared within one year
Borrow: other payables
Loan: bank deposit
4. Pay the expenses to be shared for more than one year
Borrow: long-term deferred expenses
Loan: bank deposit
5. Withdraw cash
Borrow: cash on hand
Loan: bank deposit
6. Return the excess cash temporarily borrowed and reimbursement expenses
Debit: cash on hand
management expenses/sales expenses
Loan: other receivables
8. Deposit
Debit: bank deposit
Loan: cash on hand
9. Short-term loan accounting
(1) borrowing
borrowing: bank deposit
lending: short-term borrowing
(2) monthly accrual
borrowing: financial expenses
lending: interest payable
(3) quarter-end payment
borrowing: financial expenses
interest payable < Principal
(2) Interest accrual
Borrowing: financial expenses (expensing)
construction in progress (capitalization)
management expenses (preparation period)
Loan: interest payable (interest paid in installments)
Long-term borrowing? Accrued interest (one-time interest payment)
11. Purchase fixed assets with deposits
Borrow: fixed assets
Should taxes be paid? Value-added tax payable (input tax) (obtaining special tickets)
Loan: bank deposit
12. When purchasing intangible assets
Loan: bank deposit/cash/accounts payable
13. When prepaying for goods
Loan: bank deposit
. Prepaid amount)
16. When the goods are temporarily in arrears,
Borrow: inventory goods
Taxes payable-Value-added tax payable (input tax) (special ticket obtained)
Loan: accounts payable
17. When the deposit is paid or the loan is borrowed,
Borrow: bank deposit
Loan: other payables < Value-added tax payable (output tax)
2. In advance,
debit: bank deposit
loan: advance payment
21. In delivery,
debit: advance payment
loan: main business income
tax payable? Value-added tax payable (output tax)
22. When making up the payment for goods
Borrow: bank deposit
Loan: accounts received in advance
23. Calculate the cost of sales
Borrow: main business cost
Loan: goods in stock
24. Pay wages (without tax and insurance)
. Social security (individual)
Taxes payable? Personal income tax
26. Make an account according to the social security receipt
Borrow: management fee? Social security (unit)
Other payables? Social security (individual)
loan: bank deposit
27, cash surplus
(1) before approval
loan: cash on hand
loan: loss and overflow of pending property
(2) after approval
loan: loss and overflow of pending property
loan: non-operating income (p) Inventory loss
(1) before approval
borrowing: loss and overflow of pending property
lending: cash on hand
(2) after approval
borrowing: other receivables
management fees
lending: loss and overflow of pending property
29, payment of various fines
borrowing. Notes receivable cannot be recovered at maturity
Debit: accounts receivable
Loan: notes receivable
32. Give cash discount to recover the arrears and deposit them in the bank
Debit: bank deposit
Financial expenses (cash discount
Loan: accounts receivable
33. Discount of commercial bills
Debit: bank deposit
Finance. Imprest
(1) Debit: other receivables-imprest
Loan: cash on hand
(2) Debit: management expenses/sales expenses
Loan: cash on hand
35, non-imprest
(1
(1) Return the excess funds (borrowing is more than use)
Borrow: management expenses/sales expenses
Loan: other receivables-reserve fund
(2) Make up the difference (borrowing is less than use)
Borrow: management expenses/sales expenses
Loan: other receivables- At the time of payment (when the package is rented)
Borrow: other receivables-package deposit
Loan: bank deposit
(2) When the package is returned (p > Borrow: bank deposit
Loan: other receivables-package deposit
38, Inventory surplus
(1) before approval
borrowing: inventory goods
lending: gains and losses of pending property
(2) after approval
borrowing: gains and losses of pending property
lending: management expenses
39, Inventory goods with inventory losses
(1) Borrow before approval: property gains and losses to be processed
Loan: inventory goods
Taxes payable-VAT payable (input tax transferred out)
(Note: input tax will not be deducted only due to poor management)
(2) Borrow after approval
. P>4. Purchase of fixed assets to be installed
(1) Payment for goods and taxes
Borrowing: taxes payable for construction in progress
-VAT payable (input tax).
loan: bank deposit
(2) payment of freight and packaging fee
loan: construction in progress
payable taxes-payable value-added tax (input tax)
loan: bank deposit
(3) payment of installation fee
loan: construction in progress
loan: bank deposit. Self-built
(1) purchase of engineering materials
borrowing: engineering materials
payable taxes-payable value-added tax (obtaining special tickets)
loan: bank deposit
(2) collection of engineering materials
borrowing: construction in progress
loan: engineering materials
(3) occurrence. Payroll payable to employees
(4) Completion and delivery
Loan: fixed assets
Loan: construction in progress
42. Disposal of unused fixed assets
(1) Transfer of fixed assets to liquidation
Loan: liquidation of fixed assets
Accumulated depreciation
Loan: fixed assets
(2 Claims, etc.
Borrow: bank deposits
other receivables
Loan: fixed assets liquidation
Taxes payable-VAT payable (output tax)
(4) Carry-forward liquidation of net profit and loss
Borrow: non-operating expenses
Loan: fixed assets liquidation
or borrow: fixed assets liquidation < VAT payable (input tax)
Loan: bank deposit/notes receivable/accounts receivable
44. Tax-free agricultural products
Loan: inventory goods (purchase price-input)
Tax payable? Value-added tax payable (input tax) (purchase price * tax rate)
Loan: bank deposit
45, freight
Borrow: inventory goods
Tax payable? Value-added tax payable (input tax)
Loan: bank deposit
46. Tax payment entry:
Borrow: tax payable? Value-added tax payable (paid taxes): urban construction tax
____ education fee plus local education fee plus stamp duty of water conservancy construction fund: personal income tax
____ real estate tax: urban land use tax
_ _ _ _ income tax
Loan: bank deposit
47. Salary accrued at the end of the month
Debit: sales expenses/management expenses. Apportioned expenses at the end of the month
Debit: management expenses/sales expenses
Loan: other payables
long-term deferred expenses
49. Amortization of intangible assets at the end of the month
Debit: management expenses/sales expenses
Loan: cumulative amortization
5. Depreciation at the end of the month
Debit: management expenses (used by management departments) Urban construction tax
____ _ education fee plus local education fee plus water conservancy construction fund
52. Stamp duty accrual at the end of the month
Debit: management fee? Stamp duty
loan: tax payable? Stamp duty
53. Carry-over income at the end of the month
Debit: main business income
other business income
non-operating income
Loan: this year's profit
54. Carry-over expenses at the end of the month
Debit: this year's profit
Loan: main business cost
other business expenses. Income tax payable
56. Quarterly provision of property tax and urban land use tax
Borrow: management fees? Property tax/urban land use tax
Loan: tax payable? Property tax, urban land use tax
57. Carry-over income tax and expenses at the end of the quarter
Loan: current year's profit
Management expenses
58. Carry-over net profit
① Profit
Loan: current year's profit
② Loss
Loan: Withdrawal of statutory surplus reserve
Loan: surplus reserve? Statutory surplus reserve
6. Declare cash dividend
Borrow: profit distribution? Cash dividends payable
Loan: dividend payable
61. Carry-forward profit distribution ledger
Loan: profit distribution? Undistributed profit
Loan: Profit distribution? Withdraw the statutory surplus reserve and pay cash dividends
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