Accounting entries for canteens in primary and secondary schools

. If it is a public institution, it should set up subjects according to the new accounting system of public institutions in 213.

According to the new system, there are accounts payable to the treasury and accounts payable to the financial special account. Please ask your local finance

Borrow cash or bank deposits

Lend accounts payable to the treasury or accounts payable < P > You can do it the other way when you turn it in.

But now you can only ask for advice from the food balance account, canteen accounting entries, and thank you.

In an enterprise, the security guard and canteen staff you mentioned must be logistics work. If the heating object is dormitory or living facilities, it should be regarded as logistics work. If the heating object is production facilities, such as workshops, it should be regarded as production assistants. If you have both, it can be divided into logistics and auxiliary personnel (it is nothing more than a fixed salary bonus. If it is a personnel classification, you can divide some personnel in proportion). The personnel of the team are similar to those of the boiler workers, mainly depending on the service objects, so I won't go into details. Accounting entries for purchasing food in contracted canteens

If the school canteens are independently accounted for,

Borrow: main business cost-food expenses

Generation: cash on hand and other subjects

If they belong to non-independent accounting units of the school. The expenses of the school are "management expenses-welfare expenses" (enterprises) or "business expenses-welfare expenses" (institutions). Please help good people! How to record the accounting entries in the canteen

Doors and windows borrow raw materials to borrow other related subjects to repair stoves, and management fees to borrow other related subjects. Refrigerators are fixed assets. He is a real estate, so he borrows fixed assets to borrow other related subjects. I specifically hope that you will issue relevant accounting entries. Accounting entries for using calculators in the canteen

1. The accounting entries for "buying 5 small calculators with bank deposits of 5, yuan" are: borrowing: turnover materials-low-value consumables (calculators) 5, loans: bank deposits of 5, 2. Description 1. The unit value of calculators is small. Management appliances that should be classified as "low-value consumables" in accounting classification (low-value consumables refer to all kinds of appliances that cannot be used as fixed assets accounting, such as tools, management appliances, glassware, labor protection articles and containers that are used in the business process. It is characterized by low unit value or short service life compared with fixed assets, and its original physical form remains basically unchanged during use. ）。 Through the "turnover materials" under the secondary subject "low-value consumables" accounting. 2. If it is purchased by the company in a unified way, it will be checked and put into storage first, and then collected by the relevant departments when necessary. After the purchase, it will be debited to the account of "revolving materials-low-value consumables", as mentioned above. When it is collected by the relevant departments, it will be transferred from the warehouse. Borrow: management expenses, sales expenses and other loans: revolving materials-low-value consumables (calculators) 3. If they are not put into storage after purchase, they will be directly sent to relevant departments for office supplies, or they can be directly included in related expenses. Accounting entries are: debit: management expenses, 5, loans such as sales expenses: 5, yuan in bank deposit

accounting entries for enterprises to purchase curtains for canteens

Borrowing: employees' salaries payable-collective benefits

Loaning: cash in stock; accounting entries for desks and cabinets of canteens for employees

Enterprises use the first extraction method to make entries

Purchase, acceptance and warehousing as entries

Borrowing: goods in stock-welfare-kitchen cabinets

. Category-cupboard

loan: bank deposit

entry when it is collected

loan: employee salary payable-employee welfare

loan: inventory goods-welfare-kitchen cupboard

loan: inventory goods-welfare-cupboard

enterprise does not use the first extraction method to make entries

loan: production cost- Management expenses-employee benefits

Borrow: sales expenses-employee benefits

Loan: payable employee salaries-employee benefits

Borrow: payable employee salaries-employee benefits

Loan: inventory goods-welfare appliances-kitchen cabinets

Loan: inventory goods-welfare appliances-cupboards How to make accounting entries for equipment purchase in primary and secondary schools <

1. purchase devices that do not need to be installed.

Borrow: fixed assets

Loan: non-current assets fund-fixed assets

At the same time, according to the actual payment amount, borrow: business expenses

operating expenses

special funds-repair and purchase funds

Loan: public * * * financial budget allocation, * * * fund budget allocation, and * * * * *.

When the installation is completed and delivered for use

Borrow: fixed assets 1

Loan: non-current assets fund-fixed assets

At the same time,

Borrow: non-current assets fund-construction in progress

Loan: construction in progress

Accounting entries for the purchase of refrigerators in staff canteens

It is regarded as sales loan: management expenses, etc.-welfare loan: taxes payable on operating income-value-added tax payable (output tax) loan: operating cost loan: inventory goods loan: business tax and additional loan: taxes payable- If it is, it can be directly credited to the employee welfare expense account under the expense account

If it is overhauled, it needs to be credited to the long-term prepaid expense, and it will be shared and credited to the employee welfare expense within a certain period of time.