Borrowing: intangible assets -XX patent right of 1,,

Taxes payable-VAT payable (input tax) of 6,

Loan: bank deposit of 1,6,

2. Amortization according to the service life agreed in the contract.

Annual amortization amount:

1÷1=1

Accounting entries:

Debit: management fee of 1

Loan: cumulative amortization -XX patent right of 1

3, Sale of patent right

The amortized amount at the time of sale is:

1

Debit: 954

Accumulated amortization -XX patent right 2,

Loan: intangible assets -XX patent right 1,,

Taxes payable-VAT payable (output tax) Short for "entry". According to the requirements of double-entry bookkeeping principle, it lists the corresponding accounts of both parties and a record of their amounts for each economic transaction. Before registering an account, making accounting entries through accounting vouchers can clearly reflect the classification of economic business, which is conducive to ensuring the correctness of account records and facilitating post-event inspection. Each accounting entry mainly includes bookkeeping symbols, related account name, abstract and amount. Accounting entries are divided into simple entries and compound entries. Simple entries are also called "single entries". Refers to the accounting entries corresponding to the debit of one account and the credit of another account. Compound entries are also called "multiple entries". Refers to the accounting entries corresponding to the debit of one account and the credit of several accounts, or the credit of one account and the debit of several accounts.

Three elements

First, bookkeeping direction (debit or credit)

Second, account name (accounting subject)

Third, amount

According to the number of accounts involved in accounting entries, it can be divided into simple entries and compound entries.

a simple entry refers to an accounting entry involving only two accounts, that is, an accounting entry of one loan and one loan;

compound entries refer to accounting entries involving two or more accounts (not including two)

methods

(1) Borrow first, then lend, with the debit at the top and the credit at the bottom.

one loan:

borrowing: account A amount 1

lending: account B amount 1

borrowing one more loan:

borrowing: account A amount 1

borrowing: account B amount 2

lending: account C amount 1+2

borrowing one more loan:

borrowing.

one debit and one loan:

Debit account A, credit account B, amount 1

Debit account A, credit account 1

Debit account B, credit account 2

Debit account C, amount 1+2

Debit account A, credit account 1

Debit account. Compound entries are one-loan multi-loan entries, one-loan multi-loan entries and multi-loan multi-loan entries.

it should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to combine different economic businesses and prepare accounting entries for borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.

Methods

Beginners can make accounting entries according to the following steps:

First, analyze the accounts involved, and analyze which accounts involved in economic business have changed;

second: the nature of accounts, analyzing the nature of these accounts involved, that is, what accounting elements they belong to and whether they are located on the left or right side of the accounting equation;

third: increase or decrease, analyze and determine whether these accounts have increased or decreased, and the amount of increase or decrease;

fourth: bookkeeping direction: according to the nature of the account and its changes, determine the debit or credit to be credited to the account respectively;

fifth: according to the format requirements of accounting entries, prepare complete accounting entries. Accounting entry chromatography

chromatography refers to a method to solve problems by dividing the development process of things into several stages and levels and analyzing them step by step, so as to finally get the results. Using chromatography to teach accounting entries is intuitive and clear, and can achieve ideal teaching effect. The steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

accounting entries

accounting entries

2. Analyze the nature of accounting subjects, such as asset subjects and liability subjects.

3. analyze the changes of the amount of each accounting subject.

4. according to the economic content (increase or decrease) reflected by the borrowers and lenders of various accounts in steps 2 and 3, judge the direction of accounting subjects.

5. Make accounting entries according to the bookkeeping rules that there must be loans for borrowing and loans must be equal.

At the same time, if you want to master the correct application of accounting entries quickly, you can't rely on rote memorization, nor can you use the example entries given in an accounting textbook as the universal golden key. You can refer to the following methods:

1. Memorize on the basis of understanding.

2. combine economic and business transactions to smooth the corresponding relationship between subjects.

3. classify all economic businesses, find out the accounting subjects involved in various economic businesses, and find out where to use those accounting subjects for accounting treatment.

4, contact accounting standards, combined with accounting subjects to find out the accounting content of each subject.

5. Focus on the accounting treatment of asset impairment, changes in fair value, deferred taxes and contingent liabilities.

6. clarify cost collection and distribution, cost carry-forward, profit and loss carry-forward, and accrual and accounting of various taxes and fees.

7. Do more accounting practice to strengthen the memory content.