Accounting Knowledge: Allowance For Additional Accounts
Provision for additional accounts based on adjustment account The balance is different in order to reduce the balance of the adjusted account, or to add the adjustment account balance, so as to obtain the account of the actual balance of the adjusted account.
When
adjustment
When the balance of the account is in line with the balance of the adjusted account, the account will play the role of the additional account, and the adjustment way is the same as the additional account.
For example, when the material is planned according to the planned cost, it is necessary to set up the account of material cost difference. The account is the allowance for the raw material account, and the material cost is added when the actual cost is planned for the big day.
difference
The account is an additional account of the "raw material" account; when the actual cost is less than the planned cost, the material cost variance account is the account of the raw material account.
The algebraic sum of both is the actual amount of raw material.
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