When an enterprise's workshop purchases office supplies in the business process, the accounting personnel generally include them in the "manufacturing expenses" and "bank deposit" accounts for accounting processing. How to write specific accounting entries?
Accounting entry of office supplies purchased by the workshop
Debit: manufacturing expenses
Credit: bank deposit
How to understand manufacturing expenses?
Manufacturing expenses refer to various indirect expenses incurred by the enterprise for the production of products and the provision of labor services, including water and electricity expenses incurred by the enterprise's production departments (such as production workshops), depreciation of fixed assets, amortization of intangible assets, salaries of management personnel, labor protection fees, relevant environmental protection expenses stipulated by the state, seasonal and shutdown losses during repair, etc.
The enterprise should set up a "manufacturing expense" account for general classification accounting. The account shall set up a subsidiary account according to different production units, and a column or special account shall be set up in the account according to the expense items to reflect the occurrence of various manufacturing expenses of the production unit. If the auxiliary production workshop only produces a single variety or provides only one kind of labor service and the amount of manufacturing expenses is small, in order to reduce the transfer procedures, various manufacturing expenses incurred can also be directly recorded into the "auxiliary production cost" account without accounting through the "manufacturing expense" account. The "overhead" account belongs to the cost expense account. The debit registers and collects the overhead incurred, and the credit reflects the allocation of the overhead. There is no balance at the end of the month.
The machine and material consumption in the workshop is debited to this account and credited to "raw materials" and other accounts. The salary of workshop management personnel and other employee compensation incurred shall be debited to this account and credited to the "employee compensation payable" account. The depreciation of fixed assets accrued by the workshop is debited to this account and credited to the "Accumulated Depreciation" account. The office expenses, utilities, etc. paid by the production workshop shall be debited to this account and credited to "bank deposit", etc. In case of seasonal shutdown loss, debit this account and credit "raw materials", "payroll payable", "bank deposit" and other accounts.
How to understand bank deposits?
Bank deposit is the money deposited in the bank and is a component of monetary capital. According to the provisions of China's cash management system, every enterprise must open a deposit account with the People's Bank of China or a professional bank to handle deposits, withdrawals and transfer settlements. In addition to keeping a small amount of cash within the specified limit, the enterprise's monetary capital must be deposited in the bank. The enterprise's bank deposits mainly include: settlement account deposits, L/C deposits Deposits in other cities, etc. The cashier is responsible for the receipt and payment of bank deposits. For each bank deposit income and expenditure business, bookkeeping vouchers must be prepared according to the original vouchers that have been verified and found to be correct. In accounting, bank deposits belong to the asset category. The ending balance is on the debit side. In accounting entries, debit indicates increase. The lender indicated a decrease.
How to make accounting entries for buying office supplies
Accounting entries for buying office supplies:
The purchase of office supplies is included in different accounts according to different departments.
Debit: manufacturing expenses (production workshop management department).
Debit: administrative expenses (used by administrative departments).
Debit: sales expense (used by the sales department).
Debit: R&D expenditure (used by departments engaged in R&D activities).
Debit: construction in progress, etc. (used for construction in progress).
Debit: Tax payable - VAT payable - input tax The general taxpayer can deduct the input tax.
Credit: bank deposits, cash on hand, etc.
Purchase workshop office supplies 1000 yuan in cash. (Several documents) How to make accounting entries?
Purchase workshop office supplies 1000 yuan in cash. (Several documents), accounting entries.
Debit: Manufacturing expenses - office supplies 1000 yuan
Credit: cash 1000 yuan
For example:
Items of office supplies included in management expenses:
Debit: management expense 1000
Credit: cash on hand 1000
Extended data:
1. The machine and material consumption in the workshop is debited to this account and credited to "raw materials" and other accounts.
2. The salary of workshop management personnel and other employee compensation incurred shall be debited to this account and credited to the "employee compensation payable" account.
3. The depreciation of fixed assets accrued by the workshop is debited to this account and credited to the "Accumulated Depreciation" account.
4. The office expenses, utilities, etc. paid by the production workshop shall be debited to this account and credited to "bank deposit", etc.
