The cost accounting method and process of stone sales enterprises, how to calculate the square meters and processing fees?

Cost accounting methods and processes, it is recommended to refer to cost accounting, combined with reality.

The general process is as follows

Purchase raw materials, with the invoice,: borrow: raw materials-XX

Debit: Taxes payable-VAT (input tax)

Loans: bank deposits (accounts payable)

If the invoice is not received, it will be recorded on the basis of the temporary evaluation of the material receipt and borrowed: raw materials.

Credit: accounts payable

Material requisition, with material requisition, borrowing: production cost-materials.

Loan: raw materials

Pay wages, borrow: wages payable

Credit: cash

Carry-over wages: debit: production cost-wages (wages of production workers)

Manufacturing cost-salary (salary of workshop manager)

Management expenses-salary (salary of managers)

Loan: Payable wages

Costs incurred, such as utilities: manufacturing costs-utilities.

Loans: bank deposits (other payables)

Carry-forward product cost, debit: finished goods.

Loan: production cost-materials

Production cost-salary

production cost

Carry-forward cost of sales, debit: product cost of sales

Credit: finished goods