I have always thought that the manufacturing industry is the production of machinery and equipment, parts, etc., but there are also garment manufacturing industry, chemical fiber manufacturing industry, so how do these industries do accounts?
74 accounts of chemical fiber manufacturing industry
Business details
1. Purchase of raw materials (chips, prepolymers)
On March 1, the company purchased 80,000 kg of chips from Beijing Petrochemical Co., Ltd. at a unit price of 42 yuan/kg, and 14,000 kg of prepolymer at a unit price of 34 yuan/kg. The special VAT invoice obtained, the raw material price indicated on the invoice is 3,836,000 yuan, the value-added tax is 498,680 yuan, and the other party advances the purchase freight of 29,459.46 yuan (including tax), and issues a bank acceptance draft to Beijing Petrochemical Co., Ltd., (400,000 yuan has been prepaid for Beijing Petrochemical on February 20), and the materials have been inspected into the warehouse. (Here, the transportation cost is included in the corresponding cost according to the proportion of the number of raw materials, and the slice allocation amount is 23001.73, so the total slice cost is 3383001.73, and the prepolymer allocation amount is 4025.30, so the total prepolymer cost is 480025.30)
Borrowing: Raw Materials
Taxes and fees due
Credit: Notes payable
Prepaid Accounts
2. Sales of spandex yarn
On March 1, the finished spandex yarn was sold to Tianjin Qinrou Textile Co., Ltd., with a total price and tax of 1689350 yuan, and a special VAT invoice was issued on the same day, and the goods were delivered to the buyer, and the money was received and deposited in the bank.
Borrow: Bank deposit
Credit: main business income
Taxes and fees due
3. Pay the railway freight
On March 1, CCB paid the freight of Beijing Railway Transportation Co., Ltd. 19,639.64 yuan incurred due to the sale of spandex yarn, the invoice was certified, and the freight was paid by the bank. (Business Undertaken 4)
Borrow: Selling expenses
Taxes and fees due
Credit: Bank deposits
4. Pay the purchase fee for welfare rice
On March 3, 4,200 yuan of rice was purchased for the welfare of employees of the sales department and the finance department, and a total of 8,400 yuan was transferred and paid by the bank.
Borrow: Employee remuneration payable
Credit: Bank deposits