If the number of computers purchased by the company exceeds the requirements of the company's fixed assets, it will be included in the fixed assets for accounting. If the amount does not exceed the requirements of the company's fixed assets management, it can be included in different accounting subjects according to the user department, such as management expenses-office expenses, sales expenses-office expenses, etc. If it is a reward for employees, it can be included in management expenses-welfare expenses and other subjects.
Accounting entries for purchasing computers
Borrow: fixed assets-computers
Taxes payable-VAT payable (input tax)
Loans: bank deposits/other payables
Depreciation will be calculated from next month.
Borrow: management fees, etc.
Credit: accumulated depreciation
When purchasing fixed assets that do not need to be installed, depreciation is accrued from the month after the fixed assets are recorded. When purchasing fixed assets that need to be installed, depreciation shall be accrued from the month after installation and put into use.
What subjects are included in the utilities in the production workshop?
First, the production workshop utilities included in the "manufacturing costs" subjects.
Second, explain
1. Manufacturing expenses refer to the indirect expenses incurred by an enterprise for producing products and providing services, such as wages and welfare expenses of workshop managers, depreciation expenses of workshops, machinery and equipment, rental expenses, consumption of machinery and materials, utilities, office expenses, shutdown losses, information system maintenance expenses, etc. Expenses that cannot be directly included in the cost according to the original voucher or the summary of the original voucher need to be allocated as the cost accounting object according to certain standards.
2.5 10 1 "manufacturing expenses" is set in the appendix of the Accounting Standards for Business Enterprises-Application Guide, which is used to calculate the indirect expenses incurred by the production workshop (department) of an enterprise for producing products and providing services.
(1) The consumption of machines and materials in the production workshop shall be debited to this account and credited to "raw materials" and other subjects.
(2) The wages of production workshop managers and other employees' salaries shall be debited to the subject and credited to the subject of "Payable Employees' Salaries".
(3) Depreciation of fixed assets accrued in the production workshop shall be debited to this account and credited to the "accumulated depreciation" account.
(4) Office expenses, utilities and other expenses paid by the production workshop shall be debited to this account and credited to "bank deposit" and other subjects.
(5) In case of seasonal shutdown losses, debit this account and credit "raw materials", "wages payable to employees" and "bank deposits".
(6) At the end of the period, the distribution of manufacturing expenses will be included in the relevant cost accounting objects, and the subjects such as "production cost (basic production cost and auxiliary production cost)" and "labor cost" will be debited and credited to this account.
What subject does the computer workstation include? If the computer value exceeds the requirements of the company's fixed assets, it will be included in the fixed assets for accounting; If it does not exceed, it will be included in the department that uses it. The specific accounting entries have also been compiled in the above small series. I hope I can help you. Thank you. See you next time.