Accounting purchase be considered a work place quite often in the business. The accounting the master process and professional service. To go deeper and understand more details on how accounting purchasing the same Accnet read article later.
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1. Accounting purchase order what is it?
Accounting purchase is the observation, measurement, calculation and recording of economic activity. In order to manage the process that is more closely. Related to the volatility of cash flows, sources of capital and assets of the business.
Realization principle the accounting purchase:
- Account is used to reflect the value of raw materials, tools, purchase goods, goods enter the warehouse or goods brought into use in the states. With account 611 “Purchase” is only applicable to those performing business accounting inventory methods inventory periodically.
- Value of raw materials, tools, goods purchased to be reflected on your account 611 “Purchase” when made according to the principle of the original price.
- Also in case of accounting of inventory made by the method of inventory periodically. Businesses need to inventory inventory last states to determine the number and value of materials, products and tools exist to determine the value in use and selling in the states.
- Accounting inventory method inventory periodically, when purchasing materials, tools and goods. Will be based on invoice: purchase order, shipping, receipt, import taxes payable. To make the recorded original price purchase orders into account 611 "Purchase". To when the sale or use of record only once at the end of the accounting period as a base inventory.
- Made open to accounting the original price inventory when purchased on the materials, tools, goods.
2. Content reflects the accounts 611
With respect to the Debtor:
- Perform the transfer of goods, raw materials, tools survive the beginning of the period based on the results of the inventory.
- The original price of the goods, materials, tools to buy in the states
For parties, there are:
- Perform the transfer of the original price of goods, raw materials, tools survive the end of the period based on the results of the inventory.
- The original price of the goods, materials, tools to use in the states, or maybe the original price of goods sold, but has not yet been determined are sold in the states.
- The original price of raw materials, tools or goods purchased to pay back the seller or discounts.
Account 611't have the final balance.
Account 611 - Purchase, there are 2 accounts level 2:
- Account 6111 make a purchase raw materials: used to reflect the value of the materials, tools, goods purchased
- This account is used to reflect the value of raw materials, tools, goods purchased for use in the accounting period and the transfer value of raw materials, tools, buy goods inventory beginning and end
Account 6112 - Purchase: to reflect the value of purchased goods on sale in the states and the transfer value on the inventory, the inventory period end.
3. Accounting purchase the right professional regulation
A number of professional accounting purchase according to the regulations common:
3.1 Purchase warehousing
Based on the invoice value-added tax (VAT), implementation of receipt to acknowledge:
- Debt TK 152,156: value enter
- Debt TK 1331: the amount of VAT
- Have TK 111/112/131: the total value of payments
3.2 accounting for purchases not in stock
Often is the case, the business purchased for use or sale to the customer not have to enter the warehouse, so accounting purchase on the price of capital and the cost.
- Purchase of raw materials and goods used or shipping immediately:
Debt TK 621/632: purchase Price g hasn value added tax
Debt TK 1331: the Money value added tax
Have TK 111/112/331: the Total payment amount.
- Buying tools using now:
Debt TK 242: value tools plugins many times
Debt TK 641/642: value tools to allocate 1 times
Debt TK 1331: the Money value added tax
Have TK 111/112/331: Total price paid.
3.3 accounting purchasing ago, bill has the following
Purchase to enter the warehouse, but the vendor has not sent a VAT invoice. Accounting must remain in stock but do not accounted for and declare VAT. But to prove the purchase ago, bill added later, then in the contract that 2 sides to communicate the need to express clearly the information: delivery invoice, freight, warehouse, warehouse import.
And when entering inventory accounting will record the value:
Debt TK 156, 153, 152...: estimated Price
Have TK 331: estimated Price
After receiving the invoice from supplier accounting purchase additional VAT:
Debt TK 133
Have TK 331
3.4 Purchase invoice before order later
In case received a VAT invoice, but order still hasn't returned, then the accountant noted that goods in transit.
When there are bills, then accounting recorded:
- Accounting purchase recorded "Debt TK 151: Goods in transit"
- Recorded "Debt TK 1331: the VAT Amount"
- Recorded "Have TK 111 TK 112, TK 331: the Total price payment"
When the row was about, and enter the warehouse, then:
- Debt TK 152/156/1561: bonded Goods.
- Have TK 151: buy go
3.5 accounting purchase has incurred costs purchase
For the case of purchase of the related costs such as: cargo insurance, rent, warehousing, transport, loading and unloading, storage...well based on the bill, the cost of purchases related. Accounting purchase will allocate that cost to the item purchased according to the quantity or value of goods.
For the purchase of materials, goods and services:
- Debt TK 152, 153, 156, 641, 642...
- Debt TK 133 VAT is deductible, if any.
- Have TK 111, 112, 331...
Costs incurred on purchases
- Debt TK 152, 156, 641, 642... Cost of purchase
- Debt TK 133 VAT is deductible, if any,
- Have TK 111, 112, 331... the Total price payment
3.6 accounting return the purchased goods
Goods purchased in addition to not properly, quality as described and agreed in the contract economy must return to the seller, then the accountant recorded:
- Debt of TK 111, 112,... made a payment, and get the seller to return the money
- Debt TK 331 – pay to the seller if unpaid
- Have TK 156, 152, 153 – cargo
- Have TK 133 – VAT is deductible (1331), if available.
3.7 accounting purchase deferred installments
Accounting will make the account the account such as:
- Debt TK 156, 152, 153... – goods according to the purchase price paid immediately.
- Debt TK 133 – VAT is deductible, if any.
- Debt TK 242 – prepaid Expenses [the deferred interest is the difference between the total amount to be paid minus (-) the purchase Price paid now deduct VAT (if deductible)]
- Have TK 331 – pay to the seller
Periodic calculation of interest on the purchase pay deferred or installment pay in finance charges, record:
- Debt TK 635 – financial Expenses
- Have TK 242 – prepaid Expenses.
4. Accounting purchase easy for business thanks to accounting software AccNet
Xu hướng số hóa đang được chú trọng vào tất cả các ngành nghề, lĩnh vực. Nếu cứ mãi dậm chân với lối làm việc truyền thống, sẽ làm bộ phận kế toán khó khắn thể kiểm soát công việc và dẫn đến những khó khăn trong công tác quản trị nói chung, và bộ phận kế toán nói riêng. Với phần mềm quản lý mua hàng Vietnam:
- Fully responsive accounting profession according to the circular, the latest decision of the Ministry of Finance and the tax authority.
- Automation in the synthesis of the data, transfer the revenue, established a tax return, financial statement with just 1 click.
- Technology applications, cloud computing, users easy to use anytime, anywhere.
- Fully meet all the accounting profession adjoin with the accounting standards.
The time has come the business should change to match the increasing tendency for development of the future.
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Hope the information about accounting purchase help professional accountants and business done right the correct accounting profession this.
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