How to make account adjustment entries after deducting employee social security? When the salary is accrued, employees will be given social security with red stripes and multiple deductions.

Entries for accrued wages and social insurance deductions should be:

Salary cost = salary payable+company social security = (actual salary+personal social security)+company social security.

Accrued wages:

Debit: the amount in the cost account is the salary cost.

Loan: Payables-Payables.

Loan: Payable wages-social security amount is the social security undertaken by the company.

Deduct personal burden and social security.

Debit: Payroll payable to employees-the salary amount is personal social security.

Loan: wages payable to employees-social security amount is personal social security.

How to adjust entries by offsetting last month's vouchers first?

Debit: Operating expenses -29 Loan: prepaid expenses -29

Do the right thing

Operating expenses 30 Loan: prepaid expenses 30

It can also be adjusted directly.

Operating expenses 1 loans: prepaid expenses 1.

Whether the accounting adjustment entries in this question are correct or not is wrong on the books.

If depreciation is omitted, the management expenses are generally debited, but if it is a workshop, the manufacturing expenses are debited, because the products have been completed, the finished products are debited, and if they have been sold externally, the main business costs are debited.

Fixed assets will not be debited under any circumstances.

Many answers in the textbooks are wrong, even the textbooks for the CPA exam are wrong, let alone other textbooks.

Pay attention to the errata when reading.

The bank deposit is 5.88 yuan more. How to adjust entries must find out the reasons. Compared with the bank statement, I estimate that the bank deposit has settled interest. If it's really interesting, then

Debit: bank deposit

Loans: financial expenses

How to reconcile the payment first and then the invoice? According to the requirements of enterprise accounting, the payment of labor costs should be recorded in the production cost or management expense account with the invoice. Among them, those that have not been paid can be debited to the accounts payable according to the invoices obtained. However, due to the large scale of production and operation, some enterprises need to pay in installments according to the progress of the performance of the labor contract when accepting the services provided by suppliers, and can only issue invoices after the contract is completed. For this kind of business, enterprise accountants have formed such a processing mode in their work: when paying, they debit other receivables according to the bank payment voucher and credit them to the bank deposit account; After receiving the invoice, according to the invoice, labor fee payment approval form and other documents, debit the production cost and management fee subjects and credit other accounts receivable subjects. Although the above treatment will not affect the advance payment of enterprise income tax, it will bring trouble to the year-end final settlement: because the labor fees usually paid are not included in the production costs or management expenses at the end of the year, it is impossible to carry forward the costs or expenses that should be deducted before enterprise income tax. For example, in 2008, a large mining enterprise recorded the loader rental fee of 6.6 million yuan paid according to the contract performance schedule in other accounts receivable, but it did not receive the labor fee invoice at the end of the year, and it was not deducted normally when the enterprise income tax was paid in advance in 2008. Therefore, the accounting treatment methods of the above enterprises are wrong. When the enterprise receives the labor service payment report, it should debit the production cost and management expense and credit the accounts payable; When the invoice payment is not received, debit the prepayment account and credit the bank deposit or cash account; When receiving the invoice, debit the accounts payable account and credit the prepaid account. At the same time, from the above-mentioned enterprise labor payment situation, although there are some problems in accounting treatment, after all, these businesses actually happened in the enterprise and should be deducted before income tax in 2008. Therefore, the enterprise should take the following rescue measures: according to the accounting requirements and the enterprise income tax settlement policy, during the settlement period, adjust the above-mentioned labor expenditure included in other receivables through the adjustment of previous annual profits and losses. Debit: the profit and loss of the previous year was adjusted by 6.6 million yuan; Loan: other receivables ××× 6.6 million yuan; At the same time, transfer the debit balance of the previous year's profit and loss adjustment to the undistributed profit account of profit distribution. Borrow: profit distribution undistributed profit of 6.6 million yuan. Loan: adjust the profit and loss of the previous year of 6.6 million yuan. Through the above adjustment, this part of the labor costs actually incurred by the enterprise in 2008 can be deducted, but three points must be noted: first, the labor costs accounted for in other receivables should indeed be borne by the current income; Second, vouchers such as labor payment reports must be attached to accounting vouchers of other accounts receivable; Third, it is necessary to attach the relevant details of the above-mentioned labor service name, quantity, standard and amount that have been accounted for in other receivables after adjusting the accounting voucher of the account, otherwise it should not be adjusted.

How to deal with the social security paid by the unit? The social security paid by the unit can be handled according to management fees or wages payable to employees.

1. Social security includes pension, medical care, work injury, unemployment and maternity insurance.

Second, social insurance is state-owned? The state develops social insurance undertakings, establishes social insurance systems and social insurance funds, with the aim of enabling workers to get help and enjoy insurance benefits in old age, illness, work injury, unemployment and childbirth. China's "Labor Law" and "Social Insurance Law" clearly stipulate that it is the legal obligation of the employer to pay social insurance for workers, which is obviously compulsory by the state, and the employer shall not refuse to undertake this legal obligation under any excuse or reason.

How to make adjustment entries, such as consolidated reports? Urgent! ! ! I've been doing it for months, and I've almost mastered it.

It's a pity that you didn't reward points. . . . . . . .

Kingdee K3, how to adjust the entries in the audit report, this demand can not be automatically realized. You need to enter adjustment entries according to the audit report.

How to reconcile the payment first and then the invoice? According to the requirements of enterprise accounting, the payment of labor service expenses should be recorded in the account of production cost or management expense with the invoice, and the unpaid ones can be debited to the account of production cost and management expense and credited to the account payable according to the obtained invoice. However, due to the large scale of production and operation, some enterprises need to pay in installments according to the progress of the performance of the labor contract when accepting the services provided by suppliers, and can only issue invoices after the contract is completed. For this kind of business, enterprise accountants have formed such a processing mode in their work: when paying, they debit the account of "other receivables" and credit the account of "bank deposit" according to the bank payment voucher; Upon receipt of the invoice, the subjects of "production cost" and "management expense" shall be debited and the subjects of "other receivables" shall be credited according to the invoice, labor fee payment approval form and other documents. Although the above treatment will not affect the advance payment of enterprise income tax, it will bring trouble to the final settlement at the end of the year: because the paid labor costs are not recorded in the "production costs" or "management expenses" at the end of the year, it is impossible to carry forward the costs or expenses that should be deducted before enterprise income tax. For example, in 2008, a large mining enterprise recorded the loader rental fee of 6.6 million yuan paid according to the contract performance schedule in the "other receivables-××××" account, but it did not receive the invoice of labor fee at the end of the year, nor did it deduct it normally when paying the enterprise income tax in advance in 2008. Therefore, the accounting treatment methods of the above enterprises are wrong. When the enterprise receives the labor service payment report, it debits the subjects of "production cost" and "management expense" and credits the subjects of "accounts payable"; When the invoice payment is not received, debit the account of "advance payment" and credit the account of "bank deposit" or "cash on hand"; When receiving the invoice, debit the accounts payable and credit the prepayments. At the same time, from the above-mentioned enterprise labor payment situation, although there are some problems in accounting treatment, after all, these businesses actually happened in the enterprise and should be deducted before income tax in 2008. Therefore, the enterprise should take the following rescue measures: according to the accounting requirements and the enterprise income tax settlement policy, during the settlement period, the above-mentioned labor expenditure content in the "other receivables" subject should be adjusted through "previous annual profit and loss adjustment". Debit: the profit and loss of the previous year was adjusted to 6.6 million yuan. Loans: Other receivables-××× 6.6 million yuan. At the same time, the debit balance of "previous year's profit and loss adjustment" will be transferred to the "profit distribution-undistributed profit" account. 66