2. Debit: cash 1000 loan: bank deposit 1000.
3. Debit: 200 Payable Employee Salary Loan: 200 Cash.
4. Debit: Manufacturing cost 400. Loan: 400 in cash.
5. Debit: bank deposit 5 1500 loan: main business income 50,000 tax payable-VAT payable (output) 1500. You didn't say whether this 50000 yuan includes tax or not, so here is the price excluding tax.
6. Borrowing: the manufacturing cost is 8000 yuan, and the low-value consumables are 8000 yuan.
7. Debit: production cost 16800 manufacturing expense 2800 management expense 5600 sales expense 2800 loan: salary payable to employees 28000.
8. Debit: production cost 2352 manufacturing expense 392 management expense 784 sales expense 392 loan: salary payable to employees 3920
9. Debit: management fee1260; Loans: Payable wages for employees-560 for employee education fund and 700 for trade union funds.
10. Debit: financial expenses-interest expenses 1800. Loan: accrued expenses-interest (paid interest) 1800.
1 1. Borrow: production cost-manufacturing cost 12292. Loan: manufacturing cost 12292.
12. Borrowing: goods in stock 180000 Loan: production cost 180000.
13. Debit: account receivable 57680 loan: main business income 56000 loan payable tax-payable value-added tax (output) 1680 (Miss, you didn't say clearly whether 56000 includes tax or not, please make it clear here).
14. Borrowing: main business taxes and surcharges (now business taxes and surcharges) 402.8 loans: taxes payable-urban construction tax payable 222.6 taxes payable-education surcharge payable 95.4 taxes payable-agency transfer fund payable 84.8 (sales of 50,000 yuan).
15. Debit: the main business cost is 70,000 yuan. Loan: 70,000 goods in stock.
16. Debit: main business income 106000. Loan: profit this year 106000.
17. Debit: this year's profit is 70,000. Loan: The main business cost is 70,000 yuan.
18. Debit: this year's profit 12636. Loan: management expenses 7644 sales expenses 3 192 financial expenses 1800.
19. Debit: this year's profit is 402.8. Loan: main business tax and surcharge (business tax and surcharge) 402.8.
20 Debit: income tax expense 5740.3 Credit: tax payable-income tax payable 5740.3
2 1. Debit: this year's profit is 5740.3. Credit: income tax expense 5740.3.
22. Cash withdrawal: 28,000 yuan in cash, 28,000 yuan in bank deposit, 28,000 yuan in salary, 28,000 yuan in salary payable and 28,000 yuan in cash.
How can it be unfair for you to make a T-account? Everything is fair and reasonable. I don't understand why you are unfair. In addition, the subsidy for workers' living difficulties should belong to the accounting content of employees' salary payable. You can refer to the relevant information and want to know how the friends above manage the expenses.