First-level accounts: raw materials Short-term loans Accounts payable Fixed assets Cost of production Accounts receivable The rest of the second-level detailed accounts
The general ledger accounts (first-level accounts) are generally prescribed by the accounting standards, and can not be changed, and are registered in the General Ledger, and second-level detailed accounts can be set up according to the unit's needs. The general ledger accounts (first-level accounts) are generally required by accounting standards and cannot be changed.
The general ledger belongs to the first level of accounts, and the following can be set up to the second level \ third level \ fourth level and so on. The data in the general ledger is a summary of its lower level ledgers.
If only the second level accounts are involved, then you can say that the second level accounts are the detail accounts, if there are third level and fourth level accounts, then the last level is the detail accounts, and the second level accounts contain the detail accounts.
For example: raw materials - A material
- B material Raw materials is the first level of general classification account, A B material is the classification of raw materials, is the F level account
It is recommended to look at the summary table of accounting accounts.
What is the second level of detail in the administrative expense account
The second level of detail in the administrative expense account is generally wages (managers), welfare costs, employee pension insurance, comprehensive insurance, travel expenses, office expenses, utilities, depreciation, repairs, hospitality, property insurance costs, auditing fees, taxes and so on
What is the first level of detail What is the second level of detail What is the second level of detail What is the second level of detail What is the second level of detail What is the second level of detail What is the second level of detail What is the second level of detail What is the second level of detail What is a detail account What is a detail account
1, the first level of accounts is the State Council Ministry of Finance regulations, used to record the economic operations of the account. Such as: cash, bank deposits and other accounting accounts in the schedule of those accounts are the first level of accounts.
2, the second level of accounts, that is, on the basis of the first level of accounts, the refinement of the subjects. Such as: inventory goods is a first-class account, then its secondary accounts can be divided into, home appliances, department stores, etc., according to the major categories.
3, the detailed accounts are on the basis of the second level of accounts, more refined, according to the needs of business management and set the accounting accounts.
Such as, inventory business model is the first level of accounts
Appliances is the second level of accounts, home appliances, TV, refrigerators, air conditioners, etc., according to the name of these goods set up by the account is a detailed account.
The accounts set up according to the detailed accounts are ledgers.
What are the primary and secondary accounting accounts?
It is important to understand the role of first and second level accounts. The first level of accounts are divided into assets, liabilities, equity, profit and loss, cost of these types of accounts, you can see most of the names of the accounts on the balance sheet and profit and loss account, but some of the accounts and statements will have some differences. For example, money funds, including cash and bank deposits and other monetary funds three accounts. Secondary accounts are mainly determined by the actual production and operation of the enterprise, part of the system or tax law has strict requirements, such as the secondary accounts of the tax payable, including the payable value-added tax, the payable business tax, the payable consumption tax, etc.; the other part of the actual situation according to the enterprise, you can refer to some of the accounting norms to the corresponding name, such as in the administrative expenses, there are secondary accounts,. Travel expenses, office expenses, hospitality expenses, etc., the name of these as long as simple and clear, of course, and income tax has a certain relationship. As you can see above, the provisions of the first level of accounts is more standardized and strict, in the "Enterprise Accounting System" in the very detailed requirements, the second level of accounts have a certain degree of flexibility, but also need to contact the actual situation of the enterprise, industrial enterprises and commercial enterprises will be different.
What are the common accounting subjects
The national unified accounting system and enterprise accounting standards seldom stipulate the second level of subjects, as to whether they are commonly used is also based on the type of business to decide. The uniform will be used may be payable value-added tax, payable consumption tax, payable business tax, payable urban construction tax, payable education surcharge, pending liquid assets, pending fixed assets, such as the rest of the categories of raw materials to set up the second level of detail, accounts receivable, accounts payable according to the Arc to set up the second level of detail, and so on to the specific business to be able to determine the.
What is the difference between a detailed account and a secondary or tertiary account? Subheading details 5 points
To give you an example, such as raw materials set up under two secondary accounts, one is the main raw materials, an auxiliary raw materials, these two accounts can only be called the second level of accounts, can not be called a detailed account, because this is a kind of man-made classification of enterprises, the main raw materials and auxiliary raw materials hunger is not a specific physical, is a kind of thing of the general term. The main raw materials under the name of the material and then set up accounts, it is the detailed accounts. So your first statement is correct,
What are the secondary accounts under the profit distribution
First, on the "profit distribution" subject line items set up.
According to the provisions of the enterprise accounting system, the "profit distribution" account should be set up as the following sub-accounts:
1. other transfers
2. withdrawal of statutory surplus reserve
3. withdrawal of statutory public welfare funds
4. (Omitted) indicates that the textbooks are not
5. p>
5. (Omitted)
6. (Omitted)
7. (Omitted)
8. (Omitted)
9. Withdrawal of arbitrary surplus
10. Dividends payable on ordinary shares
11. Dividends on ordinary shares transferred to capital (or equity)
12. Undistributed profits
At the annual At the end of the year, the enterprise shall transfer the net profit or net loss realized or incurred during the year from the account of "Profit for the year" to the account of "Profit distribution"; at the same time, the balance of other sub-accounts under the account of "Profit distribution" shall be transferred to the account of "Undistributed profit". At the same time, the balances of other detailed accounts under the "Profit Distribution" account are transferred to the "Profit Distribution - Undistributed Profit" account. After the transfer, except for the "undistributed profit" account, the other sub-accounts of this project should have no balance.
It can be seen that the above detailed accounts, 2 to 11 for the distribution of profits. The reason why the profit distribution is not directly accounted for in the "profit distribution - undistributed profit" account, the reason is mainly to make the whole process of profit distribution in the "profit distribution" account The reason is mainly to make the whole process of profit distribution in the "profit distribution" account is more clearly reflected.
If the practice envisioned in the question, then, in the distribution of profits, due to the distribution of items directly into the "profit distribution - undistributed profits" account, although "the credit balance at a glance know that the profit has not been distributed". is not yet distributed profit", but the enterprise's profit data available for distribution in the current year may be concealed. In fact, according to the accounting system for profit distribution accounting, if you want to query how much undistributed profits, can be completely through the query "profit distribution" account ledger balance known.
Second, on the "surplus surplus" account line item set up.
According to the provisions of the enterprise accounting system, "surplus surplus" account should be set up as follows:
1. statutory surplus surplus
2. arbitrary surplus surplus
3. statutory public welfare
4.
6. (Omitted)
In accounting for each surplus reserve, each line item should be accounted for separately. When utilizing each line item, you can directly debit the line item.
On the supplementary question.
Assuming that the undistributed profits at the beginning of the period is 100,000 yuan, the enterprise realized a net profit of 1 million yuan in the year, a total of 1.1 million yuan of distributable profits. Enterprises in accordance with the provisions of the statutory surplus reserve of 100,000 yuan, 50,000 yuan of statutory public welfare, according to the resolution of the shareholders' meeting to withdraw any surplus reserve of 300,000 yuan, pay cash dividends of 100,000 yuan. If all the profit distribution items are directly credited to the "profit distribution - undistributed profit" account, the account will be recorded as follows:
Opening balance: 100,000 yuan
Add: "Current year Profit" transfer: 1 million yuan (current balance of 1.1 million yuan)
Less: withdrawal of legal reserve: 100,000 yuan (current balance of 1 million yuan)
Fush: withdrawal of statutory public welfare: 50,000 yuan (current balance of 950,000 yuan)
Less: withdrawal of arbitrary surplus reserve: 300,000 yuan (current balance of 650,000 yuan)
Less: cash dividend: 100,000 yuan
Closing balance: 550,000 yuan
In this case, in the process of profit distribution, when a profit distribution project is completed before the completion of all profit distribution, the balance of the account of "Profit Distribution - Undistributed Profit" has already been distributed.
In addition, the main idea expressed in the text is: "The reason why the profit distribution is not directly credited to the account of "Profit Distribution - Undistributed Profit" is mainly to make the whole process of profit distribution in the account of "Profit Distribution", which is not directly credited to the account of "Profit Distribution - Undistributed Profit". The main reason for this is to make the whole process of profit distribution more clearly reflected in the "Profit Distribution" account."
For more information on this, you can refer to the instructions for the use of "3141 Profit Distribution" in the Accounting System for Business Enterprises.
What is the first level of accounting, what is the second level of accounting, how to divide
The first level of accounting accounts refers to the general ledger accounts in accounting, is the financial system to determine the account, it is the registration of the books of evidence. Is the use of financial vouchers account. He summarized out of the general ledger account summary table is the fundamental basis for registering the general ledger.
The secondary accounts (also known as subheadings or categories) and detailed accounts, respectively, according to the opening of general ledger accounts, secondary accounts and detailed accounts, the secondary accounts according to the company's business set up.
Because the general ledger accounts can not be complete is to show some of the matters, so set the second or third-level accounts, which are based on the situation of each company. For example, accounts receivable it, in the general ledger it will only show how much other companies owe the company, but can not show how many companies owe, which company owed, then the second and third level of accounts to play their role
What are the second level of administrative expenses included in the breakdown?
Expense line item setup
Administrative Expenses
1. Administrative Expenses - Salary - Basic Salary
- Overtime Expense
- Temporary Worker's Salary
Explanation: This The second-level account contains three third-level accounts, of which "wages" is the second-level account, and there are three third-level accounts under this second-level
account, "basic wages", "overtime", "temporary workers' wages", "temporary workers' wages", and "wages". "and "Temporary Worker's Salary". The "basic salary" in this
section refers to the salary of the regular employees of the company's management department, minus the "overtime pay"
in addition to all the wages.
2. Administrative Expenses - Employee Welfare Expenses - Welfare Expenses
- Medical Benefits
Description: This secondary account contains two tertiary accounts. Welfare Expenses" includes the working meals of the management department, medical
medical supplies, physical examination fees for the employees organized by the company, medical fees for work-related injuries, vaccination fees, medicine fees for the medical room,
staff rental fees, liquefied petroleum gas, kitchen utensils used in the dining room, meal subsidies for the drivers and security guards, and night shift subsidies, salaries for cooks, condolence payments for the employees, and sporting goods. In addition, it also includes a certain percentage of the company's monthly employee welfare fund, "medical assistance" refers to the company and individuals pay a certain percentage of wages to a medical fund.
3. Administrative expenses - depreciation
Description: This secondary account refers to the depreciation of fixed assets used by the Ministry of Management each month.
4. Administrative Expenses-Repair Expenses
Description: This secondary account includes repair and installation expenses for computers, air conditioners, printers, copiers, fax machines, etc.
Hardware upgrading expenses, renovation expenses for office buildings and dormitories, and the moving and installation expenses for other office supplies for the Ministry of Management.
5.
5. Administrative Expenses - Intermediary/Agent Fees
Description: This secondary account includes personnel file agency fees, recruitment agency fees.
6. Administrative Expenses-Office Expenses-Book and Newspaper Expenses
-Printing Expenses
-Daily Office Supplies
-Consumable Supplies
-Annual inspection/audit fees
-Others
Explanation: This level 2 account contains six level 3 accounts, of which "books and newspapers" refers to the cost of purchasing books and subscribing to newspapers and magazines by the management, and "printing/photocopying" refers to the cost of printing and photocopying. "Printing/photocopying costs" refers to the printing of business cards, labor contracts, internal newspapers, etc. "Daily office supplies" refers to the office supplies purchased by the management in accordance with the budgetary standards each month
as well as small office supplies purchased for new employees. The "daily office supplies" refers to the office supplies and small office supplies for new employees purchased by the management on a monthly basis according to the budgetary standards, as well as ribbons, ink cartridges, toner and copy paper for fax machines, printers and photocopiers, etc. The "consumable supplies" mainly refers to the purchase of coffee, tea, paper cups, purified water, mineral water, paper towels, and hand sanitizer, disinfectant, and hand towels for the restrooms by the Ministry of Human Resource and General Affairs. "Annual Inspection/Audit Fee" refers to the annual fee for enterprises to participate in the Industrial and Commercial Union, the fee for enterprises to change their business, and the fee for enterprises to check and audit their capital. "Other" includes the cost of purchasing invoices for the Finance Department, financial statements, financial books and covers,
and copying costs.
7. Administrative Expenses - Material Consumption
Description: This secondary account includes the purchase of hard disk, CD-ROMs, floppy disks and other computer supplies, as well as sockets and other maintenance parts, and other deductions for "Office Expenses - Daily Office Supplies" and "Low-Value Consumables". "Low-value consumables" outside the office supplies.
8. Administrative Expenses - Amortization of Low-Value Consumables
Description: This secondary account refers to the end of the month will be used for the Department of Management's "Low-Value Consumables" carry-over costs.
9. Administrative Expenses - Amortization of Intangible Assets
Description: This secondary account refers to the end of the month of the company's intangible assets owned by the amortization, carry forward costs.
10.Administrative Expenses - Amortization of Start-up Costs
Description: This secondary account refers to the amortization of public ......
What are the secondary accounts for construction in progress?
Construction in progress A construction project that is under construction and has not yet been completed and put into use.
First, this account accounts for the value of the enterprise infrastructure, technological transformation and other construction in progress occurred.
Enterprises and fixed assets related to the subsequent expenditure, including fixed assets occurring daily repair costs, overhaul costs, renewal and reconstruction expenditures, housing renovation costs, etc., to meet the fixed asset guidelines stipulated in the recognition of fixed assets, also in this account; do not meet the conditions for the recognition of fixed assets, should be in the "administrative expenses
Second, this account should be in accordance with the "construction", "installation", "in the installation of equipment", "amortized expenditures "and individual projects for detailed accounting.
Impairment of construction in progress, should be set up in this account "provision for impairment" sub-account for accounting.
Third, the main accounting treatment of construction in progress
(a) the enterprise outsourced construction in progress, according to the contract to the contracting company prepaid the project, the preparation of money, debit this account, credit "bank deposits" and other subjects. The equipment will be delivered to the contracted enterprise for installation, debit this account (in the installation of equipment), credit "project materials" account.
With the contracting company for the settlement of the project price, according to the supplementary payment of the project, debit this account, credit "bank deposits", "accounts payable" and other subjects.
(b) the enterprise's own construction projects in progress to use engineering materials, the enterprise's raw materials or inventory commodities, debit this account, credit "engineering materials", "raw materials", "inventory commodities "and so on. If planning costing is used, the cost differences to be shared should be carried forward at the same time.
If the above matters involve value-added tax (VAT), the corresponding amount of VAT should be carried forward.
Employee remuneration for construction in progress should be debited to this account and credited to "Employee remuneration payable".
Auxiliary production departments for the project to provide water, electricity, equipment installation, repair, transportation and other labor services, debit this account, credit "production costs - auxiliary production costs" and other accounts.
(c) The management fee, land acquisition fee, feasibility study fee, temporary facilities fee, notary fee, supervision fee and tax payable for the construction in progress, etc., shall be debited to this account (amortized expenditure) and credited to "bank deposits" and other accounts.
If the borrowing costs incurred for the construction in progress meet the conditions for capitalization under the guidelines for borrowing costs, they are debited to this account (Amortized Expenditures) and credited to "Long-term Borrowings", "Interest Payable", and so on.
If a single project or unit project is scrapped or destroyed due to natural disasters, etc., the net loss after deducting the value of residual materials and the compensation of the negligent person or insurance company, etc., should be debited to this account (amortized expenditure) and credited to this account (construction, installation, etc.). The construction work in progress is completely scrapped or destroyed, according to its net loss, debit the "non-operating expenditures -- very loss" account, credit the account.
The net loss of construction materials during the construction period, scrapping and destruction, debit this account (amortized expenditure), credit "construction materials" account; surplus construction materials or net disposal gains, make the opposite accounting entry.
Costs incurred in the joint test run of the load of the project under construction, debit this account (amortized expenditures), credit "bank deposits", "raw materials" and other subjects; test run of the products formed for external sales or transferred to inventory, debit the "bank deposits", "raw materials" and other subjects. If the products formed by the test run are sold or transferred to inventory, debit the accounts of "bank deposits" and "inventory goods" and credit the account (amortized expenditure).
If the above matters involve VAT, the corresponding VAT amount should be carried forward.
(d) the completion of the construction project has been received out of the remaining materials should be handled for withdrawal procedures, debit the "project materials" account, credit account.
(e) construction in progress to achieve the intended state of use, should be calculated to allocate the amortized expenditure, debit this account (× × project), credit account (amortized expenditure); carry forward the cost of construction in progress, debit "fixed assets" and other subjects, credit account (× × project).
(F) enterprises in the oil and gas exploration process of the drilling exploration expenditure, debit this account, credit "bank deposits", "payable salaries" and other subjects.
The drilling exploration expenditures for the discovery of proved economically recoverable reserves, debit the "oil and gas assets" account, credit the account; the drilling exploration expenditures for the discovery of proved economically recoverable reserves, debit the "exploration expenses" account, credit the account.
Fourth, the closing debit balance of this account reflects the value of the enterprise's uncompleted construction in progress. ...