A little accounting knowledge every day, accounting entries in logistics industry.
I. Income
Debit: accounts receivable/bank deposits/cash on hand.
Loan: main business income, tax payable-VAT payable-output tax.
Second, carry forward the transportation cost.
Debit: main business cost, tax payable-VAT payable-input tax.
Credit: accounts payable -XX Company.
Three. Welfare and health care expenses
Borrow: management expenses-employee welfare expenses, taxes payable-value-added tax payable-input tax.
Loan: cash/bank deposit.
Fourth, pay the courier fee.
Borrow: management fee-courier fee, payable tax-payable value-added tax-input tax.
Loan: cash.
Five, pay the property management fee
Borrow: management fee-property management fee, payable taxes-payable value-added tax-input tax.
Loan: cash/bank deposit.
Inconsistent verbs collect money.
Debit: Bank deposit.
Credit: accounts receivable -XX Company.
Seven. pay
Debit: Accounts Payable -XX Company.
Loan: Bank deposit.
Eight, pay the handling fee
Debit: financial expenses-handling fee.
Loan: bank deposit.
Nine, pay the housing provident fund
Debit: management expenses-housing provident fund, other receivables-withholding individual housing provident fund.
Loan: bank deposit.
X. current payment
Debit: other receivables -XX, other payables -XX.
Loan: bank deposit.
XI。 Interest received
Debit: Bank deposit.
Loan: Financial expenses (indicated in red).
XII. Paying taxes
Borrow: Taxes payable-
1. Income tax payable.
2. Unpaid VAT.
3. Urban maintenance and construction tax should be paid.
4. Education surcharge.
5. Local education surcharge.
Loan: bank deposit.
Thirteen. Payment of social security
Debit: management fee-social insurance premium, other receivables-social insurance deduction (personal part).
Loan: bank deposit.
Fourteen, pay personal income tax
Borrow: taxes payable-personal income tax payable.
Loan: bank deposit.
15. Accrued wages
Debit: management fee-employee's salary.
Loan: Payable to employees.
Sixteen, pay last month's salary
Debit: payable to employees.
Loan: other receivables-social security; Provident fund; Taxes payable-personal income tax: bank deposit.
17. Freight insurance
Borrow: management fee-freight insurance.
Loans and other receivables -XX Company.
Eighteen, pay the storage fee
Borrow: management fee-storage fee.
Credit: cash on hand/bank deposit.
Nineteen, fuel card recharge
Borrow: management fee-refueling fee.
Loan: cash.
Twenty, courier fee
Borrow: management fee-courier fee.
Credit: Cash on hand.
Twenty-one, pay tolls
Borrow: management fee-toll.
Credit: Cash on hand.
Twenty-two travelling expenses
Borrow: management expenses-travel expenses.
Credit: Cash on hand.
Twenty-three, depreciation
Debit: management expenses-depreciation expenses.
Credit: accumulated depreciation.
Twenty-four, provision of value-added tax
Borrow: Taxes payable-VAT payable-Transfer out unpaid VAT.
Loan: Taxes payable-VAT unpaid.
Twenty-five, tax and additional provision
Debit: taxes and surcharges.
Loan: Taxes payable-
1. Urban construction tax.
2. Additional education expenses.
3. Local education surcharge.
4. Stamp duty.
Twenty-six, withholding income tax
Debit: income tax expense.
Loan: taxes payable-income tax payable.
Persistence will surely succeed, and an accounting knowledge every day will make work easier.