5. Paying loan and discount cash
date 11 August 25x3 company pays the debt hold all to the company goal and discount conditions
. Account payable debit, credit, cash 96 300
, 95 400 discount received 900
.Discount calculation are as follows:
buy 100 000
interests, return and discount, balance, 10 000
90 000 discount received 1% was 90 000 x, 1% = 900)
.
6. Collection and discount
.The company has been 17 August 25x3 debt outstanding from store arrangement. And discount cash, debit 106 conditional
000 discount paid 1 000
credit, accounts receivable, 107 000
A is a discount pay are as follows:
. Sales, 114 000)
.Break, return and discount, 14 000 baht
balance 100 000 baht,
discount pay 1% was 100 000 x, 1% = 1 000 baht,
7. Delivery tax on the
.When the end of business to closing tax and sales tax sales tax than the tax case do come to purchase tax in different parts by the accounting credit accrued VAT Or a creditor financeSave to return or the debtor debit account tax revenue
.Sales tax 7 debit, credit 000
6 tax, VAT payable /
300 creditors - Revenue 700
.For example, accounting, inventory continuous agricultural electricity limited company registered tax at the rate of 7 log. During the April 25x5 have trade items occur as follows:
.2 purchase on credit from the partnership property 50 unit is 100 Thai baht, money 000 conditions in payment, 2 / 10 n/ 40 tax according to tax invoice number 7%
. The number of 7 7890 000)
4, return of goods purchased from partnership assets 5 unit is 10 Thai silver,000 baht, because of a damaged goods, according to credit note number 112
12 pay settlements to LP. Products all Thai discount sale conditional
15 is a credit to shop Nantawan 40 units. Unit price 3 000 baht, condition, 1 / 10N / 30 discount trade 5% sales tax 7% according to leaf number 1234 directed
tax money, 7 980)
19 returned goods sold to store Nantawan 10 units. Because the damage by direct debit, number 412
23 paid advertising to Thai newspapers, 10000 net cash tax 7%
25 loan payment received from all store technologies and discount conditions
30 closing tax and sales tax
. Accounting records as follows:
. 25x5 2 debit inventory 100 000
7, tax, credit, accounts payable 107 000
000
4 debit account payable, inventory 10 700
credit, tax 700 10 000
12 debit accounts payable, 96 300
credit. 94 cash, inventory, 500
1 800
15 debit accounts receivable, credit sale 121 980
, 114 000 sales tax, 7 980
.Cost of goods sold 80 15 debit, credit, 000
inventory 80 000
19 debit returns and discounts 28 500
, sales tax, 1 995
credit accounts receivable. 30 495
, 19 debit inventory, cost of goods sold. 20 000
credit, debit 20 000
23 advertising, tax 700 10 000
.Cash, credit 10 700
25 debit cash 90 630 discount paid 855
, accounts receivable, credit 91 485
30 debit. Value added tax for night / receivable - tax, sales tax 1 015
, 5 985 tax credit, buy 7 000
saving account in case of withholding tax
.The withholding tax is a tax service ways of personal income tax and corporate income tax
.The withholding tax to the tax revenue 7 broken send within days. From the date of the end of the month to pay, or within the 7 days from the date payment depend on the type of money
.For example, the 30 April 25x3 business pay to employees, one 10 000 baht to withholding tax. 500%
debit. 10 salary, cash, credit 000
9 500 withholding tax 500
7 May Day25x3 the withholding tax revenue
send Debit tax withholding 500
credit cash.
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