The basis for correct accounting and tax accounting is the correct posting of business and financial transactions on the accounts of these transactions. Or, to put it simply, it all depends on the accounting entries. There are a great many types of business transactions. And in order not to make a mistake in drawing up the posting, you need to know the rules for drawing it up.
It is necessary
PBU, Chart of accounts and basic knowledge of accounting
Instructions
Step 1
First of all, we carefully study the primary document. Consider which accounts are involved in this operation. To do this, look at the "Chart of accounts of accounting" and look in the BSP for this operation.
We determine what we attribute to credit, what to debit. Debit - we owe it, credit - we owe it.
Step 2
Consider what postings must be drawn up when calculating wages. We calculate the amount of remuneration for the main activity.
Debit account 26 - Credit account 70
Debit 26 - Credit 70 - 10,000 rubles
The primary document is the payroll in the form No. T-51. Or we calculate the amount of payment for the vacation at the expense of previously formed reserves. Then the wiring will look like this:
Account debit 96 - Account 70 credit
Debit 96 - Credit 70 - 8000 rubles We take into account income tax from the accrual amounts:
Debit account 70 - Credit account 68 (subaccount "personal income tax")
Debit 70- Credit 68 - 2340 rubles.
Checking the turnover. In the Debit of account 70, the balance is 15660 rubles. After payment to the employee from the cash desk, we make the following posting:
Account debit 70 - Credit 50
In our case, this is Debit 70 - Credit 50 - 18000-2340 = 15660 rubles.
After we check the balance sheet for account 70. The balance should be zero.
Step 3
Please note that for any posting, 2 accounts are involved. If you pay something, be it a salary or tax, be sure to record the accruals. Otherwise, you will have redness. Do bank transactions every day, otherwise you will not be able to see the real situation. In general, make it a rule to distribute the primary on the same day on which the event occurs. This will make your work much easier and there will be fewer mistakes.
