Traditional Culture Encyclopedia - Hotel accommodation - How to make entries for raw materials purchased by hotel departments?
How to make entries for raw materials purchased by hotel departments?
Borrow: raw materials (or goods in stock)?
Taxes payable-VAT payable-input tax?
Loan: bank deposit (or accounts payable)?
2. If it is a small-scale taxpayer, such as selling goods 1000 yuan.
Debit: cash on hand (or bank deposits, accounts receivable and other subjects) 1000?
Loan: main business income 1000/ 1.03?
Taxes payable-VAT payable 1000*3%/ 1.03?
3. If it is a small-scale taxpayer, the input of purchased goods:?
Borrow: raw materials (or goods in stock)?
Loan: bank deposit (or accounts payable)?
Extended data:
Precautions:
1. Each voucher has corresponding accounting entries. With accounting entries, there will be details of accounting subjects, income or expenditure to decide which subjects to use. Some subjects are easily confused, such as accounts received in advance and accounts received in advance. Only by truly understanding the meaning of each subject can we do every entry correctly.
2. There is a corresponding amount on each invoice. Sometimes if you are not careful, you will read the decimal point wrong, resulting in mismatched amounts. Therefore, after completing the account, you must first check the account balance table. The average taxpayer depends on whether the input-output items match the data in the national tax, and whether the bank deposit balance is consistent with the bank subsidiary ledger balance.
3. The last step to complete the account is to bind the voucher. When loading vouchers, the corners must be aligned, neither more nor less.
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