Cargo ago, but the bill back then the situation is not rare, especially in the business are processes of buying and selling complex. However, to ensure transparency in bookkeeping, the accounting in these situations requires the accounting accuracy. This article Accnet will guide in detail how to accounting goods on previous bills laterhelps businesses properly handle.
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1. Accounting case inventory
According to Article 40, circular no. 200/2014/TT-BTC and Article 16, circular no. 39/2014/TT-BTC, when goods on before but no bill, businesses still have to inventory recorded to reflect the true situation of his property.
Date 25/7/2024 Business A shipment of raw materials worth $ 100 million, but to date 10/8/2024 new get the bill. Way accounting goods on previous bills later in this case:
Date 25/7/2024:
- Debt TK 151 (Goods in transit): 100 million
- Have TK 331 (Must be paid by the seller): 100 million
Date 10/8/2024 (when receiving the bill):
- Debt TK 152 (Raw material): 100 million
- Have TK 151 (Goods in transit): 100 million
- Debt TK 1331 (Tax VAT is deducted): 10 million
- Have TK 331 (Must be paid by the seller): 10 million
2. Accounting goods on before bill later in case of the production service
Circular no. 200/2014/TT-BTC dated rule that when goods arrived warehouse, but no invoice, a business must record the receipt of goods into production to ensure the progress of the work.
Business B imported machinery worth $ 500 million production service on 20/6/2024, but bill later on 05/7/2024.
Date 20/6/2024:
- Debt TK 241 (construction in progress): 500 million
- Have TK 331 (Must be paid by the seller): 500 million
Date 05/7/2024:
- Debt TK 1331 (Tax VAT is deducted): 50 million
- Have TK 331 (Must be paid by the seller): 50 million
3. Accounting goods on previous bills on after purchase about catering business services
According to Article 16, circular no. 39/2014/TT-BTC, goods purchased about catering services business, but no invoice must still recorded expense related to the accounting right.
Business C purchased raw materials worth 200 million to food processing on 01/9/2024, but bills to date 15/9/2024 new about.
Date 01/9/2024:
- Debt TK 154 (Cost of production, unfinished business): 200 million
- Have TK 331 (Must be paid by the seller): 200 million
Date 15/9/2024:
- Debt TK 1331 (Tax VAT is deducted): 20 million
- Have TK 331 (Must be paid by the seller): 20 million
4. Accounting goods on serving the investment project construction
Article 45, circular no. 200/2014/TT-BTC stipulates that goods service project construction investment, but no invoice must be recorded in the project cost.
Enterprise D entering construction equipment worth $ 1 billion in the project on 10/10/2024, but bill later on 25/10/2024. Instructions accounting goods on previous bills later in this situation:
Date 10/10/2024:
- Debt TK 241 (construction in progress): 1 billion
- Have TK 331 (Must be paid by the seller): 1 billion
Date 25/10/2024:
- Debt TK 1331 (Tax VAT is deducted): 100 million
- Have TK 331 (Must be paid by the seller): 100 million
5. Accounting goods on before bill later for the imported goods
According to Article 3 of circular 219/2013/TT-BTC, imports must be recorded as soon as the goods on, even if the invoice hasn about. The accounting should reflect the true value of income and the related expenses.
Business E import shipment equipment from abroad, with a value of 2 billion on the day 05/8/2024, import bills come later in the day 20/8/2024.
Date 05/8/2024:
- Debt TK 156 (cargo): 2 billion
- Have TK 331 (Must be paid by the seller): 2 billion
Date 20/8/2024:
- Debt TK 1331 (Tax VAT is deducted): 200 million
- Have TK 331 (Must be paid by the seller): 200 million
6. Accounting goods on before bill later for service received no invoice
According to Article 5, the circular 96/2015/TT-BTC, the service has been provided but no bill, businesses still have to record the cost corresponding to reflect the correct payment obligations.
Business F receiving services, online advertising, with a value of 50 million on 01/11/2024 bill later on 20/11/2024.
Date 01/11/2024:
- Debt TK 642 (Cost management business): 50 million
- Have TK 335 (fee payable): 50 million
Date 20/11/2024:
- Debt TK 1331 (Tax VAT is deducted): 5 million
- Have TK 335 (fee payable): 5 million
7. Accounting case merchandise for sale through dealers
Under circular no. 200/2014/TT-BTC, when goods are shipped to dealer but no bill, businesses still have to record the receipt of goods sent for sale and liabilities respectively.
Businesses May send shipments of goods worth 300 million to agent on the date 10/7/2024, but bill later on 25/7/2024. Way accounting goods on previous bills later for this example:
Date 10/7/2024:
- Debt TK 157 (Goods sent for sale): 300 million
- Have TK 3331 (VAT payable): 30 million
- Have TK 511 (sales revenue): 270 million
Date 25/7/2024:
- Debt TK 3331 (VAT payable): 30 million
- Have TK 131 (customer receivables): 300 million
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Accounting goods on previous bills later are important factors help businesses maintain the accuracy in bookkeeping and compliance with tax laws. Hope that the specific instructions in this article will assist you in the financial management in an effective way. Thank you for the follow!
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