(1) Carry forward the cost of goods sold this month to 76,000 yuan.
Debit: The main business cost is 76,000 yuan.
Credit: 76,000 items in stock.
(2) Calculate and confirm that urban construction tax and additional 540 yuan should be paid this month.
Debit: business tax and surcharge 540
Credit: Taxes payable 540
(3) Calculate the income tax payable according to the total profit realized this month. (Income tax rate is 25%)
Debit: income tax expense 5350
Loan: the tax payable is 5350.
(4) Carry forward the income realized this month to the credit of the "profit of this year" subject.
Debit: main business income 100000.
Other business income 7200
Non-operating income 4000
Loan: this year's profit 1 1 1200.
(5) Carry forward all costs incurred this month and debit the "profit of this year" account.
Debit: this year's profit is 95 150.
Loan: The main business cost is 76,000 yuan.
Business tax and surcharge 540
Sales expenses 2 600
Administrative expenses 4 260
Financial expenses 400
Non-operating expenses 6000
Income tax expense 5350
(6) Carry forward the net income of this year to the "profit distribution" subject.
Debit: this year's profit 16050
Loan: profit distribution-undistributed profit 16050
(7) Withdraw surplus reserve according to 15% of the net income of this year.
Debit: profit distribution-statutory surplus reserve 2407.5
Loan: surplus reserve-statutory surplus reserve 2407.5
(8) Calculate and register the dividends payable to investors according to 50% of the net income of the current year.
Borrow: Profit Distribution-dividend payable 8025
Loan: dividend payable 8025
(9) Transfer the distributed profit of this year from the relevant subsidiary ledger to the "Profit Distribution-Undistributed Profit" subsidiary account.
Debit: profit distribution-undistributed profit 10432.5
Loan: profit distribution-statutory surplus reserve 2407.5
—dividend payable 8025
2. Prepare the trial balance of Cheng Nan Company after closing (two-column type).
for reference only
Account Name Debit Balance Account Name Credit Balance
Cash on hand 2 390 Accumulated depreciation 222 000
Bank deposits 80700 short-term loans 60 000
Accounts receivable 7 400 accounts payable 14 500
Other receivables 750 Other payables 5 700
Raw materials 249 800 Payable 7 480
The production cost is 136 000, and the tax payable is 8050.
Goods in stock 146 900 dividend payable 8025
Profit of fixed assets in 2000172,500.
Profit distribution 13277.5
Paid-in capital is 700,000 yuan.
Capital reserve 100 000
Surplus reserve 40407.5
Total 135 1940 total 135 1940