1, the production workshop consumed materials, accounting entries for:
Borrow: production costs
Loan: raw materials
2, sales department consumed materials, accounting entries for:
Borrow: sales costs
Loan: raw materials
3, the administration department Consumption of materials, accounting entries are:
Borrow: administrative expenses
Credit: raw materials
Production cost accounts:
1, account nature: cost accounts.
2, account purpose: accounting for the enterprise for industrial production, including the production of various products, homemade materials, homemade tools, homemade equipment and other costs incurred to determine the actual cost of products. Production costs mainly include direct material costs, direct labor costs, manufacturing costs and so on.
3, the structure of the account: debit increase, registering all the costs incurred for the production of finished products; credit increase, registering the actual cost of completed products in the warehouse; ending balance in the debit side, indicating that the actual cost of production has not yet been completed in the product.
4, ledger accounts: basic production and auxiliary production by setting up a secondary account, and then set up detailed accounts by cost accounting objects.
Cost of sales account:
1, the nature of the account: expense accounts.
2, the purpose of the account: accounting for the sale of goods and materials, the provision of labor services, etc. in the process of the costs incurred.
3, the structure of the account: debit increase, the registration of the costs incurred by the enterprise; credit decrease, the registration of the end of the amount transferred to the "profit for the year" account; the end of the carry-over no balance.
4, ledger account: set up a multi-column ledger by expense items.
Administrative expenses account:
1, account nature: expense accounts
2, account purpose: accounting for the management and organization of production and operation activities of the administrative department of the enterprise and the costs incurred.
3, the structure of the account: debit increase, registration of the management costs incurred by the enterprise; credit decrease, registration of the end of the period transferred to the "profit for the year" of the amount; the end of the carry-over no balance.
4, ledger accounts: set up a ledger by cost items, can be used multi-column pages.