Accounting organization - 24

Total amount

Split by item

CP NVL

main

CP auxiliary materials

Direct labor cost

next

General production cost

...

...

...

A

1

2

3

4

5

6

7

8

1. Work in progress at the beginning of the period

50,000,000

50,000,000

2. Production and business costs incurred during the period

319,000,000

180,000,000

24,000,000

48,800,000

66,200,000

3. Cost of products and services during the period

329,000,000

190,000,000

24,000,000

48,800,000

66,200,000

4. End of period unfinished production costs

40,000,000

40,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Export of main and auxiliary materials

for production

621

152

204,000,000

Add

204,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Customer pays for purchase

previous period

112

131

120,000,000

Add

120,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Raw material warehouse

152

331

199,000,000

VAT

133

331

19,900,000

Add

218,900,000

Account number

Amount

Take note

uncle

In debt

Have

A

B

C

1

D

Sales for Intimex Company

131

511

110,000,000

Sales to Truong Hai Company

131

511

140,000,000

Add

250,000,000

Account number

Amount

Take note

uncle

In debt

Have

A

B

C

1

D

VAT

131

333

11,000,000

VAT

131

333

14,000,000

Add

25,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Finished product export

632

155

135,000,000

Add

135,000,000

Account number

section

Amount

Note

In debt

Have

A

B

C

1

D

Truong Hai Company paid money

row

111

131

124,000,000

Add

124,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Transfer debt payment to the Company

Danang Trading and Service Company

331

112

100,000,000

Add

100,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

General manufacturing costs

627

111

2,000,000

Cost of sales

641

111

2,000,000

Management costs

642

111

3,000,000

VAT

133

111

700,000

General manufacturing costs

627

111

2,000,000

Cost of sales

641

111

2,000,000

Management costs

642

111

3,000,000

VAT

133

111

700,000

Add

15,400,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Calculate the salary payable to

labor

622

334

40,000,000

Calculate salary for employees

factory

627

334

10,000,000

Calculate salary for sales department

row

641

334

10,000,000

642

334

10,000,000

Add

70,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Deductions based on salary

into NCTT costs

622

338

8,800,000

Deductions based on salary

into production costs

627

338

2,200,000

Deductions based on salary

into sales

641

338

2,200,000

Deductions based on salary

into management costs

642

338

2,200,000

Deductions from salary

on salary

334

338

5,950,000

Add

21,350,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Cadivi Company advances money

111

131

50,000,000

Add

50,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Fixed asset depreciation

627

214

50,000,000

Fixed asset depreciation

642

214

20,000,000

Add

70,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Carryover of raw material costs

154

621

204,000,000

Add

204,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Carryover of NCTT costs

154

622

48,800,000

Add

48,800,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Carry over production costs

154

627

66,200,000

Add

66,200,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Finished product warehouse

155

154

329,000,000

Add

329,000,000

Account number

Amount

Note

In debt

Have

A

B

C

1

D

Carry over management costs

911

642

38,200,000

Add

38,200,000