Production costs - direct wages - multi-purpose vehicle 44000
Manufacturing costs - wages 5940
Administrative expenses wages 58630
Selling expenses - wages 19250
Credits: payable employee compensation 160820< /p>
PS: According to the content of your topic 2, if you just distinguish the production workers stroller / multifunctional vehicle statistics, then in the production cost accounts - direct labor - stroller / multifunctional vehicle can distinguish between three levels of detail, but if you are to account for the product cost of the stroller and multifunctional vehicle separately, then you have to consider according to the costing system that you are using by departmental attribution The rules for taking numbers by department or by category.
3, accrued insurance
Borrow: administrative expenses - five insurance 23510.63
Cost of goods sold - five insurance 7719.25
Production costs - direct labor 13233
Production costs - direct labor 17644
Manufacturing costs - five insurance 2381.94
Production costs - direct labor 17644
Manufacturing costs - five insurance 2381.94
Manufacturing costs - five insurance 2381.94
Manufacturing costs - five insurance
Credit: Employee Compensation Payable - Unemployment Insurance 3216.4
Employment Injury Insurance 482.46
Maternity Insurance 1286.56
Pension Insurance 32164
Medical Insurance 11257.4
Housing Provident Fund 16,082
PS: When accruing for the five insurance premiums, it is important to pay attention to the fact that they are generally not included in the company's budget. When to pay attention to, generally in the enterprise is to be divided in accordance with the cost of five insurance a gold, such as: administrative expenses - social security fees - work injury / maternity / pension. And other detailed accounts, but because your title does not give the detailed amount only the total amount, so can not be accounted for to the specific details. The employee's personal responsibility for the five insurance premiums unified in the payable employee compensation - wages inside the accounting, can not be shown separately.
4. Provision for labor union funds and employee education expenses
Borrow: Administrative expenses - 2638.35
Manufacturing costs - 267.3
Selling expenses - 866.25
Production costs - baby carriages 1485
Production contracting - multifunctional vehicles 1980
Credits : Employee Compensation Payable - - Employee Education Expenses 4020.5
- - Labor Union Expenses 3216.4
PS: Generally, there are 2 levels of subaccounts set up under the Expense category (Administrative Expenses - Labor Union Expenses/Employee Education Expenses), but since the question does not give a breakdown of the amount, the journal entries can only be combined and displayed here. The same is true under production costs, if the baby carriage and multifunctional vehicles must be classified under the accounting account production costs, the final level of detailed accounts must also be divided into labor union funds / staff education funds / five insurance premiums and so on.
5, first of all, look at your title distribution of benefits is shown in accordance with the amount, and does not show whether the amount of conversion with the goods or directly issued cash, the following entries to non-cash embodiment:
Borrowing: Administrative Expenses - Welfare Expenses 13000
Selling Expenses - Welfare Expenses - 5000
Manufacturing Expenses - Welfare Expenses 1000
Production Costs - Welfare Expenses 1000
Production Costs - Welfare Expenses - Welfare Expenses - Welfare Expenses - Welfare Expenses
Production cost - baby car - welfare expense 7500
Production cost - multi-purpose vehicle - welfare expense 10000
Credit: Employee compensation payable - welfare expense 36500
PS: It is best to comply with the proportional intra-expenditure of welfare expense in the enterprise income tax.
6, reflecting the preparation for the payment of welfare expenses
Borrow; cash 36500
Credit: bank deposits 36500
7, the payment of welfare expenses
Borrow: payable employee remuneration - welfare expenses 36500
Credit: cash 36500
8, the payment of water charges entry
Borrow: Administrative expenses - water 7181.24
Manufacturing expenses - water 7668
Production costs - baby carriage - water 15975
Production costs - utility vehicle - water 18105
Taxes payable - payable value-added tax - input tax 2935.76
Credits: bank deposit - 51865
9. Depreciation
Borrow: Administrative Expenses - Depreciation Expense 12500
Manufacturing Expenses - Depreciation Expense 39000
Credit: Accumulated Depreciation 51,500
10. Reimbursement for business trip
Borrow; Manufacturing Expenses - Travel Expenses 45
Credit: Cash 45
11, allocated insurance premiums (the topic is incomplete)
Borrow: administrative expenses - insurance premiums 4000
Manufacturing expenses - insurance premiums 6800
Credit: other accounts payable - 10800
PS: the sub-topic insurance premiums should be other insurance expenses (non-five insurance), since it is the allocation of reimbursement fees should be in front of the Funds expenditure items should be listed on the account, otherwise the credit account should be bank deposits or cash.