Perform accounting the end of the period is the profession that any accountant would also need to be made. So the pen the moving end of the period what is? Includes what content? Detail how accounting for the stars? All will be AccNet mentioned in this article. Subscribe now to not miss the accounting knowledge useful, okay.
1. Pen the transfer end is what?
Pen the moving end of the period is accounting profession made the switch account types 5,6,7,8 into account the type 9 aims to determine the net income of the business. Based on the journal entries to transfer this to make a conclusion to determine business income need to file for the state tax authority.
The pen the moving end of the period will be made at the end of each accounting period, such as month, quarter, year.
2. The pen the moving end of the period need accounting
At the end of each month quarter year, the accountant will perform journal entries according to circular 133 and circular 200. Including the pen to calculate the following:
- Pen the moving end of the month
Accounting of public money, wages for employees and deductions from wages
Accounting recorded cost of goods sold - apply the method of calculating the cost of the average end of the period.
Depreciation of fixed assets
accounting for interest on bank deposits
Allocation of expenses paid in advance - TK 242
Pen payment of the transfer tax value
- The pen payment transfer made last quarter
accounting for corporate income tax advance and transfer the value-added tax.
- The pen the moving end of the year
The shipping costs and revenues, and to evaluate the results of business activities.
Accounting tax business income after settlement if you incurred excess, deficient compared to the month/quarter.
Accounting tax business income after tax settlement would have incurred excess/teen, with estimates the quarter.
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3. Accounting the accounting the final details
Perform accounting the end of the period as follows:
3.1 The accounting the end of the period of the wages
- On wages
Debt TK 154, 241, 622, 627, 641, 642
Have TK 334 - Total wages payable
- Quotes, social insurance, health insurance, accident insurance, union
Accounting accounting the end of the period on business expenses
Debt TK 154, 241, 622, 623, 627, 641, 642 x 23.5%
Have TK 3383 - 17,5% for social insurance
Have TK 3384 - 3% for health insurance
Have TK 3386 - 1% for unemployment insurance
Have TK 3382 - 2% of the cost of union.
Accounted for in staff salaries
Debt TK 334
Have TK 3383, 3384, 3386/3385
- Personal income tax
Debt TK 334
Have TK 3335
3.2 depreciation of fixed assets
Debt TK 154, 241, 622, 627, 641, 642 reflect the amount of depreciation this
Have TK 214 - the Sum of the depreciation was quoted in the states.
3.3 Cost allocation prepaid
Debt TK 154, 241, 622, 627, 641, 642 - Cost
Have TK 242 - the Total cost in the states
3.4 accounting pens payment of the transfer tax value
Debt TK 3331
Have TK 1331
Accounting this is only made for business tax returns, VAT according to the method of deduction
3.5 The pen are the last transfers of revenue, income
- Accounting accounting the end of the period the sales deductions
Debt TK 511
Have TK 521
Note this is the accounting circular 200, with circular 133 did not TK 521 because fell directly on TK 511.
- Accounting transfer revenue, other income
Debt 511 - revenues from goods and services
Debt TK 515 - revenue from financial activities
Debt TK 711 - other income
Have TK 911 - business results.
- Accounting for the transfer tax, corporate income tax at the end of the financial year
Debt TK 911
Have TK 821
- Accounting journal entries the transfer tax, corporate income tax advance
It TK 821
Have TK 3334
Note:
If the end of the year, amount of tax according to the declaration settlement tax quarterly fact little more than temporary pay monthly, it accounted submit missing:
Debt TK 821
Have TK 3334
If the actual amount is smaller than the temporary submission of quarterly, then, accounted for the excess:
Debt TK 3334
Have TK 821
3.6 accounted for the shipping cost profits and losses
- Accounting for the transfer of the cost of other
Debt TK 911
Have TK 632 - cost of goods sold
Have TK 635 - financial Expenses
Have TK 642 - cost of sales
Have TK 641 - Cost business management
- Accounting accounting the profit and loss end of the year
Interest:
Debt TK 911
Have TK 4212
Hole
Debt TK 4212
Have TK 911
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