Bill is kind of accounting, how? [7 CASE ACCOUNTING]

Bills excluded is the case of invoices issued by the enterprise or receive, but not be tax authorities accepted due to violation of the regulations on the establishment and use of invoices. The common reasons leading to the bill being category includes errors in information on bills, no signature, the seal of the sale, fake bills, of unknown origin. So bill is kind of accounting how? Here are detailed instructions on the case of accounting invoice is accompanied by specific examples. Let's Accnet find out now!

Read more other articles related: Way manage electronic invoice Phương thức switch electronic invoice

1. Accounting invoice purchase is kind of like how? 

Case 1: Invoice not qualified to deduct input VAT

Debt TK 642 (Cost management business) or TK 154 (Cost of production, unfinished business): value of goods/services  Have TK 133 (Tax VAT is deducted): the amount Of VAT declared

Company A purchases raw material from company B with the total value of goods is 100 million, VAT is 10 million. However, the bill from company B is detected as fake. When that business is A must accounted for as follows:

Adjusting entry:

• Debt TK 642 (Cost management business): 100 million.
• Have TK 133 (Tax VAT is deducted): 10 million.

Case 2: accounting invoices eliminated after payment how?

Debt TK 138 (other receivables) or TK 331 (Must be paid by the seller): invoice value is the type Have TK 642 (Cost management business) or TK 154 (Cost of production, unfinished business): value of goods/services

Business C purchase equipment from suppliers of D with value 50 million, was paid in full. Then, the tax bill detection is not valid. 

Adjusting entry:

• Debt TK 138 (other receivables): 50 million.
• Have TK 642 (Cost management business): 50 million.

2. Accounting bill of sale is kind of like how?

Case 1: accounting for the bill of sale is not valid

Debt TK 511 (sales revenue, and provide services): value of goods/services  Have TK 3331 (VAT payable): the amount Of VAT declared.

E-business to sell goods worth $ 200 million, VAT is 20 million. Bill of sale this is the tax type due to errors of information

Adjusting entry:

• Debt TK 511 (sales revenue, and provide services): 200 million.
• Have TK 3331 (VAT payable): 20 million.

Case 2: accounting invoices eliminated after the declared VAT like?

Debt TK 3331 (VAT payable): the amount Of VAT declared. Have TK 511 (sales revenue, and provide services): value of goods/services

Debt TK 3331 (VAT payable): the amount Of VAT declared. Have TK 131 (customer receivables): value've collected from customer

Business F has to declare VAT from a sales invoice worth $ 500 million, VAT 50 million

Adjusting entry:

• Debt TK 3331 (VAT payable): 50 million.
• Have TK 511 (sales revenue, and provide services): 500 million.

Tham khảo thêm các phần mềm của Lạc Việt Accnet: Software invoice management

3. Accounting invoice cost of office space, water and electricity excluded

Debt TK 642 (Cost management business): invoice value is the type Have TK 133 (Tax VAT is deducted): the amount Of VAT declared.

Business G has recorded the cost of electricity, water year 5 is 10 million, VAT 1 million. 

Adjusting entry:

• Debt TK 642 (Cost management business): 10 million.
• Have TK 133 (Tax VAT is deducted): 1 million.

4. Accounting, invoice, loan interest, and the financial cost is kind of like how?

Debt TK 635 (financial Cost): cost value financial device type Have TK 133 (Tax VAT is deducted): the amount Of VAT declared.

Business H recorded interest expense 15 million, VAT 1.5 million from the bill of a bank. 

Adjusting entry:

• Debt TK 635 (financial Expenses): 15 million.
• Have TK 133 (Tax VAT is deducted): 1.5 million.

5. Accounting invoice cost of raw materials, tools and equipment types

Debt TK 621 (Cost of raw materials directly) or TK 623 (Cost of used construction machines): value of raw materials, tools and equipment types  Have TK 133 (Tax VAT is deducted): the amount Of VAT declared.

Business I recorded the cost of raw materials 100 million, VAT 10 million from a supplier

Adjusting entry:

• Debt TK 621 (Cost of raw materials directly): 100 million.
• Have TK 133 (Tax VAT is deducted): 10 million.

6. Accounting shopping bill property fixed device type

Debt TK 211 (Assets, tangible fixed): value of fixed assets is type  Have TK 133 (Tax VAT is deducted): the amount Of VAT declared.

Business J buying a machine with value 500 million, VAT is 50 million. This bill is the tax removed because of flaws in the information provided. 

Adjusting entry:

• Debt TK 211 (Assets, tangible fixed): 500 million 
• Have TK 133 (Tax VAT is deducted): 50 million 

7. Accounting invoice cost of marketing, advertising is kind of like how?

Debt TK 641 (Cost of sales): worth the cost of marketing, advertising is the type Have TK 133 (Tax VAT is deducted): the amount Of VAT declared.

Business K cost 30 million for an advertising campaign, has recorded this cost with VAT 3 million. Bill eliminated due to no signature the seller. 

Adjusting entry:

• Debt TK 641 (Cost of sales): 30 million (reduced advertising costs)
• Have TK 133 (Tax VAT is deducted): 3 million 

Xem các bài viết liên quan về chủ đề hạch toán này: Accounting alternative bill Accounting goods on previous bills later

Accounting properly when the invoice type is very important to avoid the risks as arrears of tax, penalty, administrative difficulties in the balance bookkeeping. The accounting accuracy also help businesses maintain transparency in financial reports, create favorable conditions for the tax inspection. Hope through this article, the business will understand bill is kind of accounting how? I wish you successful application!

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