[Experiment] Accounting computer experiment

Instructions for use:

• The blue mark indicates the need for detailed accounting
• The final calculated net profit is 732150
• This article is not a standard answer, and the teacher did not give a standard answer.

1. On October 1, Shengda Co., Ltd. was established with a registered capital (paid-in capital) of 8 million yuan, including: ChengduTianfu InvestmentThe company invested RMB 2 million, and buildings (estimated price: 5.4 million); HKUST High-tech< /span> (the negotiated price is 600,000). patent rightsThe technology company invests

借：银行存款 2000000
    固定资产-建筑物 5400000
    无形资产-专利权 600000
  贷：实收资本-天府投资 7400000
      实收资本-科大高新 600000

2. On October 1, the company withdrew 200,000 yuan in cash from bank deposits to meet daily expenses.

借：库存现金 200000
  贷：银行存款 200000

3. On October 1, the company borrowed a 6-month working capital loan of 1 million yuan from the bank at an annual interest rate of 6%. The principal and interest are repaid once upon maturity.

借：银行存款 1000000
  贷：短期借款 1000000

4. On October 1, the company prepaid administrative office equipment rent for the next 12 months totaling RMB 120,000.

借：预付账款 120000
  贷：银行存款 120000

5. On October 2, the company purchased machinery and equipment for a price of 240,000 yuan excluding value-added tax, < a i=3>VATThe amount is 31,200 yuan, and the entire price is paid by bank deposit. This device requires no installation.

借：固定资产-机器设备 240000
    应交税费-应交增值税（进项税额） 31200
  贷：银行存款 271200

6. On October 5, the company purchased A commodity from supplierBaiyun Company One batch, the price excluding value-added tax is 1 million yuan, VAT amount is 130,000 yuan, the contract stipulates that the payment is one Pay in full within the month.

借：库存商品-A商品 1000000
    应交税费-应交增值税（进项税额） 130000
  贷：应付账款-白云公司 1130000

7. On October 10, the company sold the above-mentioned product A to Blue Sky Company for a price of 2 million yuan excluding VAT, VATThe amount is 260,000 yuan. The other company paid half of the tax price with bank deposits, and issued a non-interest-bearing commercial acceptance bill due in three months for the other half.

借：银行存款 1130000
    应收票据-商业承兑汇票 1130000
  贷：主营业务收入 2000000
      应交税费-应交增值税（销项税额） 260000

8. On October 11, the carry-forward warehouse issued the cost of A merchandise sold.

借：主营业务成本 1000000
  贷：库存商品-A商品 1000000

9. On October 12, purchased raw material M from Dongfang Company for a total of 1,000 pieces, with a price of 100 yuan per piece excluding VAT. , the value-added tax rate is 13%, and the materials have been inspected and entered into the warehouse. Our company issues a commercial acceptance bill with a term of 3 months without interest.

借：原材料-M 100000
    应交税费-应交增值税（进项税额） 13000
  贷：应付票据-商业承兑汇票 113000

10. October 13th, vehicle launchRaw materials M Production for 400 items B products 和 C product，中用于 B product< a i=8> 200 items,C product 200 items.

借：生产成本-B 20000
    生产成本-C 20000
  贷：原材料-M 40000

11. On October 15, the company transferred 100,000 yuan for advertising expenses this month.

借：销售费用 100000
  贷：银行存款 100000

12. On October 28, the wages for this month were settled, of which, B commodity workers’ wages were 30,000 yuan, C ProductWorker salary is 20,000 yuan, workshop management salary is 10,000 yuan (5101 manufacturing expenses), company administrative staff salary is 40,000 yuan, and company sales staff salary is 50,000 yuan ; The salary of the company's R&D personnel is 80,000 yuan (expense expense).

借：生产成本-B 30000
    生产成本-C 20000
    制造费用 10000
    管理费用 40000
    销售费用 50000
    研发支出-费用化支出 80000
  贷：应付职工薪酬 230000

13. On October 28, a total of 6,000 yuan for this month’s water and electricity bills was paid with bank deposits, which were allocated to: 4,000 yuan for the production workshop (5101 manufacturing expenses), 1,000 yuan for the administrative department, 500 yuan for the sales department; and R&D department 500 yuan (expense expense).

借：制造费用 4000
    管理费用 1000
    销售费用 500
    研发支出-费用化支出 500
  贷：银行存款 6000

14. On October 28, the depreciation of fixed assets for this month was calculated as follows:

production workshop	Administrative department	sales department	R&D department (expense expense)	total
6,000 yuan (manufacturing cost)	4000 yuan	3000 yuan	3250 yuan	16250 yuan

借：制造费用 6000
    管理费用 4000
    销售费用 3000
    研发支出-费用化支出 3250
  贷：累计折旧 16250

15. On October 29, all the manufacturing expenses incurred in the workshop this month (see business 12~14) will be allocated to B according to the raw material cost ratio (i.e. 1:1) in the production costs of Goods andC Goods.

Manufacturing overhead = 10,000 + 4,000 + 6,000 = 20,000

借：生产成本-B 10000
    生产成本-C 10000
  贷：制造费用 20000

16. On October 30, B product was completed, totaling 200 pieces, and its production cost was transferred to Inventory itemsAccount. C Goods that are not yet completed will not be carried forward.

Production cost-B = 20000 + 30000 + 10000 = 60000

借：库存商品 60000
  贷：生产成本-B 60000

17. On October 30, 200 pieces of B product were sold, with a unit price of 500 yuan excluding VAT, VATThe rate is 13% and bank deposit is received.

借：银行存款 113000
  贷：主营业务收入-B 100000
       应交税费-应交增值税（销项税额） 13000

18. On October 30, the cost of the above-mentioned sold B goods was carried forward to operating costs.

借：主营业务成本-B 60000
  贷：库存商品 60000

19. On October 30, the patent protection period invested by shareholders is 5 years, and it is amortized on a straight-line basis over 5 years. The amortization amount this month is 10,000 yuan, which is included in management expenses.

借：管理费用 10000
  贷：累计摊销 10000

20. On October 30, the portion of R&D expenditure - expensed expenditure was transferred to administrative expenses.

R&D expenditure - expensed expenditure = 80000 + 500 + 3250 = 83750

借：管理费用 83750
  贷：研发支出-费用化支出 83750

21. On October 30, calculate the interest payable on the capital and record it.

Interest payable = 100 * 6% / 12 = 0.5 million yuan

借：财务费用 5000
  贷：应付利息 5000

22. On October 30, calculate the rent of administrative office equipment that should be allocated this month and record it.

借：管理费用 10000
  贷：预付账款 10000

23. On October 30, calculate the business tax and surcharge payable this month:Education fee surcharge payable 300 yuan,< /span> 300 yuan. Urban maintenance and construction tax payable

借：税金及附加 600
  贷：应交税费-应交教育费附加 300
             -应交城市维护建设税 300

24. On October 30, the balances of each account in the profit and loss category will be transferred to the "Profit for the Year" account. (First review and post all previous business, then click "Carry Forward Profit and Loss" in the software to automatically generate a voucher, then review and post this voucher)