2 thoughts on “What accounting subjects are generally involved in the jewelry sales industry and what should I pay attention to when building accounts?”
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The department store sales sell for jewelry, with a retail price of 3510 yuan. In the month, 100 pieces of jewelery were sold in this way, and the accounting scores were as follows:
borrowing: inventory cash 251000
Material materials-jewelry 100000
Loan: main business income-jewelry 300000
The taxable taxes -51000 r
extension data (1) The purpose of obtaining financial assets is to be sold or repurchased in a short time.
(2) It is part of a recognizable financial instrument combination for centralized management. It has objective evidence that the enterprise uses a short -term profit method to manage the combination.
(3) It is a derivative tool, but if the derivative tool is designated as an effective set of tools by the enterprise, it should not be confirmed as a trading financial asset.
(Enterprise holding the purpose of derivative tools: speculation (as a trading financial asset accounting), setting time preservation (as a setting of value preservation standards)
Reference materials Source: Baidu Encyclopedia-Accounting subject
The following accounts should be set up: general accounts, cash diary accounts, bank diary accounts, investigations on sale, taxable tax (value -added tax), fixed assets clear accounts, clear accounts, income and expenses, etc. N month:
1. Response income:
Lending: main business income
borrowing: other business income
borrowing: outside business income
)
Loan: profit this year
2. Cost cost, cost and tax:
borrowing: this year's profit
Cost
Loan: Business tax and additional
Loan: sales cost
loan: management costs
loan: financial expenses
Income tax costs
loan: investment income (-)
3. Annual transfer:
Profit:
Borrowing: profit of the year
or loss:
borrowing: profit distribution -unpreated profit
loan: profit this year