In accounting, there may be some cases where expenses are overstated during processing. Faced with this situation, how should accounting entries be made? Taking the value-added tax as an example, Niuzhang. com answers the handling method of its over-accrued expenses and puts forward relevant questions to answer. I hope it can be helpful to you.

Accounting entries for extra expenses

1. For the extra VAT, the amount of the difference can be reduced next month. It can also be used as a voucher for offsetting the extra VAT. That is,

Debit: the income difference of the main business

Loan: the tax payable-the value-added tax difference (in red letters)

or

Debit:

a: the accounting treatment of offsetting the over-accrued personal income tax is:

1. offsetting the over-accrued salary:

debit: payable employee salary

loan: management fee

2. When paying salary:

debit: payable employee salary

loan: payable tax-personal income tax bank deposit

.

For example, the local education fee accrued in the tax payable last month was added to 68 yuan. Because of the adjustment of the tax rate, only 51 yuan was actually collected when the tax was paid last month. How should 17 yuan be deducted from the extra amount?

Answer: As follows:

1. Make an accounting entry that is the same as last month's accrual, and the amount can be in red;

Borrow: business tax and surcharge -17

Loan: tax payable-education surcharge payable -17

2. You can also make less provision for 17 yuan's education surcharge in the next accrual, and do not make this adjustment.

Regarding the practice of accounting entries for over-accrual, the article takes the value-added tax as an example to explain and answer the related problems of over-accrual. I believe that after reading the article, I will make it clear.