Borrow: raw materials 5000 yuan
Credit: bank deposits 5000
2. Use bank deposits 10000 yuan to pay a unit of goods.
Borrow: Accounts Receivable 10000
Credit: Bank Deposit 10000
3. Borrow 50000 yuan of long-term loans, which have been deposited in the bank.
Borrow: Bank Deposit 50000
Credit: Long-term Borrowing 50000
4. Receive the equipment invested by the owner, valued at 30000 yuan.
Borrow: Fixed Assets 30000
Credit: Paid-in Capital 30000
5. The owner of a business returns a bank loan on behalf of the business and converts it
into invested capital.
Debit :short-term borrowing
Credit: paid-in capital
6, to pay employee A travel expenses in cash 1000 yuan.
Borrow : Administrative expenses -- travel expenses 1000
Credit : Cash on hand 1000
7. Withdraw cash from the bank 2000 yuan.
Borrow: cash on hand - spare cash 2000
Credit: bank deposits 2000
8. Purchase an electronic computer with bank deposits,
valued at 20,000 yuan.
Borrow: Fixed Assets 20000
Credit: Bank Deposits 20000
9, to pay the labor insurance hospital medical fee of 5000 yuan in bank deposits.
Borrow: Employee Compensation Payable - Employee Benefits (Medical Insurance) 5000
Credit: Bank Deposit 5000
10, the recovery of 30000 yuan owed to the goods have been deposited in the bank.
Borrow: Bank Deposit 30000
Credit: Accounts Receivable 30000
11, the sale of goods 80000 yuan, the goods deposited in the bank.
Borrow: Bank Deposit 80000
Credit: Revenue from Main Business 80000
12, withdraw cash from the bank 20000 yuan, ready to pay employees
wages.
Borrow: cash on hand 20000
Credit: bank deposits 20000
13. 20000 yuan in cash to pay wages to employees.
Borrow: Employee Compensation Payable - (Wages) 20000
Credit: Bank Deposit 20000
14, purchased a batch of materials, valued at 11,700 yuan (including value-added tax
17%), the material acceptance into the warehouse, paid by bank deposits.
Borrow: raw materials 1989 yuan
Taxes payable - payable VAT (input tax) 9711 yuan
Credit: bank deposits 11700 yuan
15, the sale of goods 60000 yuan, the payment is not received.
Borrow: Revenue from main business 60000
Credit: Accounts receivable 60000
16. Pay rent of 3
000 yuan, utilities 1000 yuan, office supplies 2000 yuan with bank deposits.
Borrow: administrative expenses -- office supplies 2000
Utilities 1000
Rent 3000
Credit: bank deposits 6000
17, the purchase of goods 40000 yuan, the purchase price is not paid. (I do not know, what is this commodity, - if it is a computer, or equipment, and so on, recorded in fixed assets, not sure, it is recorded in raw materials)
Borrow: Raw Materials 4000 0
Credit: Bank Deposits 40,000
18, the workshop to the warehouse to receive 40000 yuan of materials, all put into the production
production.
Borrow: production costs 40000
Credit: raw materials 40000
19, received the purchase of goods owed by the unit of 4000 yuan, of which the check
3,600 yuan deposited in the bank, and the other 400 yuan in cash.
Borrow: bank deposits 3600
Cash on hand 400
Credits: accounts receivable 4000
20, return the loan of 50000 yuan with bank deposits.
Borrow: Accounts Payable 50000
Credit: Bank Deposit 50000