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Home xin Hello, we are a sheet metal processing enterprise. I am a novice and do cost accounting. I want to ask for a cost accounting table and accounting method of machinery manufacturing industry. How to do it

Hello, we are a sheet metal processing enterprise. I am a novice and do cost accounting. I want to ask for a cost accounting table and accounting method of machinery manufacturing industry. How to do it

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1。 Just because you’re a novice doesn’t mean your company is a new one. Let’s take a look at the original accounting. Don’t easily change the accounting methods and methods, because the costs need to be compared
2。 You need to fully understand the specific process details of the production process (do you need to outsource painting and electroplating), determine the object of product cost calculation, for example, whether it is just a kind of raw material (steel plate, iron plate), whether there are aluminum plate, copper plate, etc., first classify the products into categories, and then detail them under the categories; According to the process flow, it is better to adopt the parallel carry forward method. I’m talking nonsense. Generally, the sheet metal is no more than the following sequence: plate cutting – Stamping – machining – Welding – spraying (electroplating) – shaping, inspection and packaging. If the workshop is set up like this, it will be carried forward according to the parallel carry forward method in the step-by-step method, and the raw materials and labor costs will be collected according to the process
3。 The calculation requirements are different from each other. I’m afraid there is no ready-made form that will apply to you. If necessary, I can give you a general
4. The key is to see the boss’s requirements for cost accounting. You can’t do anything without being tired

general manufacturing cost accounting processes and entries:
1. Purchase
debit: raw materials – * * * /goods on hand – * * *
taxes payable – VAT payable (input tax)
Credit: cash on hand /bank deposits /accounts payable
2. Material collection
debit: production cost – basic production cost – * * products
Credit: raw materials – * * *
3. Auxiliary materials Collection of machine materials
debit: production cost – auxiliary production cost
Credit: raw materials – * * *
4. Accrued salary
debit: production cost /manufacturing expense
Credit: Payroll payable – Payroll
during payment
debit: Payroll payable – Payroll
Credit: cash /bank deposit
5. Water and electricity charges, machine material consumption, etc.
debit: manufacturing expense
Credit: cash /bank deposit /accounts payable
6 Carry forward auxiliary production cost
debit: production cost – basic production cost – * * product
Credit: production cost – auxiliary production cost
7. Accrued depreciation
debit: manufacturing expense (for workshop)
management expense (for management department)
operating expense (for Sales Department)
Credit: cumulative depreciation
8 Carry forward manufacturing expense
manufacturing expense allocation can be based on material consumption or labor cost or actual work or machine hours
manufacturing expense allocation rate of a product = material consumption of the product /total material consumption in the current period
manufacturing expense to be allocated for a product = manufacturing expense allocation rate of the product × Total manufacturing expenses in the current period
debit: production cost
Credit: manufacturing expense
9. Carry forward finished warehousing products
debit: inventory goods
Credit: production cost
10. Sales income
debit: cash on hand /bank deposits /accounts receivable
Credit: main business income
tax payable – VAT payable (output tax)
11 Accrual of business tax and surtax (VAT is not accounted for in this account)
Debit: main business taxes and surcharges
Credit: taxes payable – business tax payable
taxes payable – urban construction tax payable
other payables – education surcharges payable
other payables – local education surcharges payable
at the time of payment
debit: taxes payable – Business tax payable
taxes payable – urban construction tax payable
other payables – education surcharges payable
other payables – education surcharges payable Local education surcharges
Credit: bank deposit
12. Carry forward the cost and tax of goods sold in the current month
debit: main business cost
Credit: inventory goods
debit: profit of the current year
Credit: main business cost
main business tax and surtax
13. Carry forward the income of the current month
debit: main business income
Credit: profit of the current year
14 Carry forward current month profit
debit: current year profit
Credit: management expense
sales expense
financial expense
15. Income tax
debit: income tax expense
Credit: tax payable – income tax payable
debit: current year profit
Credit: income tax expense
16. Carry forward current year profit at the end of the year
debit: current year profit
Credit: profit distribution – undistributed profit (loss is recorded in the opposite way)

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