Accounts receivable-Qingdao department store 160

Loan: bank deposit 370

2 Debit: Accounts Receivable-* Tianjin Department Store 36270

Accounts Receivable-Qingdao Department Store 28080

Loan: The main business income is 55,000 yuan.

Taxes payable-VAT payable (output tax) 9350

3 Borrow: Inventory Goods-White Paper 44000

Taxes payable-VAT payable (input tax) 7480

Accounts Receivable-Guangzhou Department Store 250

Loan: bank deposit 5 17730

4 Debit: Accounts receivable-Guangzhou Department Store 54756

Loan: The main business income is 46,800 yuan.

Taxes payable-VAT payable (output tax) 7956

Debit: bank deposit 64720

Credit: Accounts Receivable-Tianjin Department Store 36480

Accounts Receivable-Qingdao Department Store 28240

Accounting entries are also called "bookkeeping formulas". Short for "entrance". According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes bookkeeping symbol, related account name, abstract and amount.

Accounting entries are divided into simple entries and compound entries. Simple entries are also called "single entries". An accounting entry in which the debit of one account corresponds to the credit of another account. Compound entries are also called "multiple entries". Refers to the accounting entries corresponding to one account debit, several account credits, or one account credit and several account debits.

Three elements

First, the accounting direction (debit or credit)

Second, the account name (account)

Third, the amount.

kind

According to the number of accounts involved, accounting entries 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 that borrows a loan;

A compound entry refers to an accounting entry involving two or more accounts (not including two).

way

Beginners can follow the following steps when compiling accounting entries:

First: the accounts involved, analyze what changes have taken place in the accounts involved in economic business;

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 increase or decrease the amount;

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

Fifth, according to the format requirements of accounting entries, prepare complete accounting entries. Accounting entry

Besides, be diligent, study more, ask more questions and practice more.