The principles of accounting for medical organizations and businesses are similar, except that there are some differences in the accounting entries.
The general accounting process and entries
A monthly accounting process
:1, according to the cashier transferred to the various original documents for review, audit, preparation of vouchers.
2, according to the vouchers to register a variety of ledgers.
3, the end of the month for the accrual, amortization, carry forward the relevant costs, expenses, all vouchers are summarized, the preparation of vouchers summary table, according to the vouchers summary table to register the general ledger.
4, closing, reconciliation. To achieve evidence consistent with the accounts, accounts consistent with the accounts, accounts consistent with the actual.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analyze the description.
6, the bookkeeping vouchers bound into a book, properly stored.
Second, the main accounting entries of the general business accounts:
1, purchases borrow: raw materials / goods in stock tax payable - payable value-added tax (input tax) credit: cash on hand / bank deposits / accounts payable
2, material consumption borrow: production costs credit: raw materials
3, payroll borrow: production costs / manufacturing costs / administrative expenses credit: payable compensation - wages Payable salaries - wages other payables - social security, personal taxes
4, utilities, machinery and material consumption, etc. debit: manufacturing costs credit: cash / bank deposits / accounts payable
5, depreciation debit: manufacturing costs (workshop) overhead (management use) operating expenses (sales department use) credit: accumulated depreciation
6, the end of the month, the manufacturing costs carried forward debit: raw materials
6, the end of the month, the Carry forward the manufacturing costs debit: production costs - A product production costs - B product credit: manufacturing costs
7, month-end, carry forward the completed products into the warehouse debit: inventory credit: production costs
8, sales revenue debit: cash on hand / bank deposits / accounts receivable credit: revenue from the main business tax payable - VAT payable (sales tax)
9, the end of the month, accrued Additional tax (value-added tax is not accounted for in this account) debit: main business taxes and surcharges credit: payable taxes and fees - payable urban construction tax payable taxes and fees - payable education surcharges payable taxes and fees - payable surcharges on local education fees
10, the end of the month, carry forward the month the cost of goods sold and taxes debit: cost of doing business credit: inventory debit: the profit for the year credit: cost of doing business main business taxes and surcharges
11, the end of the month, carry forward this month's income debit: income from main business credit: profit for the year
12, the end of the month, carry forward this month's expenses debit: profit for the year credit: administrative expenses selling expenses finance costs
13, the end of the quarter, the provision of pre-paid income tax debit: income tax expense credit: tax payable - income tax payable debit: profit for the year credit: income tax expense
14, VAT carry forward at the end of the period
14, VAT carry forward at the end of the period
14, VAT carry forward at the end of the period
14, VAT carry forward at the end of the period
With the new hospital accounting system, how to do the payroll entry?
1, the new hospital accounting system, the calculation of wages, payable through the "payable" account
2, payable to the main accounts of payroll processing is as follows:
1, the calculation of the distribution of payable payroll
Borrowing: the cost of medical services (health care personnel)
Borrowing: in the processing of materials (specializing in materials)
Borrowing: in the processing of materials (specialized materials)
Borrowing: in the processing of materials (specialized materials)
Borrowing: in the processing of materials (specialized materials)
Borrow:Administrative expenses (management personnel)
Credit:Employee compensation payable
2. Withholding and payment from employee compensation payable (e.g., employees' basic pension insurance premiums, unemployment insurance premiums, basic medical insurance premiums, housing provident fund, personal income tax, etc., as well as rent, utilities, etc., which are withheld for the employees)
Borrow. Payable Employee Remuneration
Credit: Payable Social Security Fee
Credit: Payable Taxes and Fees - Payable Individual Income Tax
Credit: Other Payables (Fees Withheld for Employees)
Credit: Other Receivables (Fees Advanced for Employees and Withheld Back)
3. Payment of Employee Compensation
Borrow: Payable Employee Compensation ( Actual payment amount)
Credit:Financial subsidy income/zero balance account usage amount/bank deposits