How Much Attention Should Be Paid To The Attention Of Financial Personnel In Carrying Out The Accounting Transfer?

What problems should the financial personnel pay attention to when carrying out the accounting transfer?

　　 1. actual cost of carry over materials:

In the supply process accounting, two accounts are set up to record the actual cost of the material.

First, the "goods in transit" account: accounting for the actual cost of purchasing various materials and materials that have not yet arrived or have not been checked and accepted.

The two is the "raw material" account: accounting for the increase or decrease in the actual cost of inventory material and the balance.

Therefore, when the purchased material has not yet arrived or has not yet been checked and accepted, the actual cost should be recorded in the "on the way goods" account. The actual cost of the carrying material should be recorded after the acceptance of the warehouse, that is to say, borrow the "raw materials" and other related accounts, and credit the "goods in transit" account.

　　 2. carry over manufacturing costs:

Under the manufacturing cost method, the cost of products includes two parts: direct and indirect costs.

The direct production costs incurred by an enterprise can be directly recorded in the "production cost" account. The indirect costs incurred by the production workshop (Department) for production of products are recorded in the "manufacturing cost", and the production cost of the products recorded at the end of the period is allocated according to certain standards. Therefore, the final carry over manufacturing cost is to borrow the relevant subsidiary ledger of the "production cost" and credit the "manufacturing expense" account.

　　 3. completion of carry over Product cost :

In accounting, the "inventory commodity" account is used to calculate the cost of all kinds of goods in the enterprise inventory. Therefore, when the product is completed, the cost should be transferred from the "production cost" account to the "inventory commodity" account. The cost of carrying out the finished product is to debit the "inventory commodity" account and credit the "production cost" account. The final balance of the "production cost" account reflects the cost of unfinished products.

　　 4. cost of carry over products:

In the process of selling, the enterprise set up the "main business cost" account to calculate the cost of the main business revenue when the enterprises confirm the sales commodities and provide services. Therefore, it has been confirmed that the cost of the products sold should be transferred from the "inventory commodity" account to the "main business cost" account, that is, the account of "main business cost" is debited, and the "goods in stock" account is credited.

　　 5. the end of turn expense account:

stay Accounting calculation The net profit (or net loss) realized in the current period is calculated by setting up the "current profit" account. At the end of the month (at the end of the month), the profit and expense account should be transferred to the profit account to calculate the net profit (or net loss) of the enterprise.

That is, the account of the current profit shall be debited, and the main business cost, other business costs, business tax and additional expenses, operating expenses, administrative expenses, financial expenses, sales expenses and income tax expenses shall be credited. The balance of each expense account should be zero after the transfer.

　　 6. final transfer Income account :

Similarly, in order to calculate the net profit (or net loss) of an enterprise, it is necessary to transfer the balance of the income account at the end of the profit and loss account to the "profit account" at the end of the term.

That is, to borrow "main business income", "other business income", "extra business income" and so on, and credited the "annual profit". The balance of each revenue account should be zero after the transfer.

After transferring the expense account and income account to the "profit account", the "current profit" account, if the credit balance is the accumulated net profit from the beginning of the year to the end of this month, if the balance is on the debit side, it is a cumulative net loss.

　　 In the end of 7., the current profit will be turned over:

At the end of the year, the net profit realized in this year shall be transferred to the "profit distribution" account, that is, the "current profit" shall be debited, and the "profit distribution - undistributed profit" shall be credited.

If a net loss is made, the "profit distribution - undistributed profit" shall be debited, and the "current profit" shall be credited. There should be no balance in the "profit account" after the transfer.

　　 The end to end profit distribution in 8.:

After the end of the year, the net profit will be allocated according to the statutory procedures, and the balance of other subsidiary accounts of the profit distribution account should be transferred to the "profit distribution undistributed profit" subsidiary account. After the transfer, the profit distribution account will have no balance except for the "undistributed profit" ledger account.

Carry forward, or carry forward at the end of the term, refer to the balance or balance of an account transferred to another account at the end of the closing period. This involves two accounts, the former being transferred out of account and the latter being transferred to the account. Generally speaking, there will be no balance in the transferred account after the transfer.