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Calculation of packages sold with goods?

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C – the expenses incurred for the completion of product sales are included in the current profit and loss and treated as sales expenses. A – it is regarded as sales packaging, which is not the main production and operation business, so it is treated as other business income and other business costs

packages sold with goods but not priced separately shall be included in (selling expenses) according to their actual cost at the time of delivery. Because the package is not collected from the buyer, it is the packaging fee incurred by the sales enterprise for commodity sales, so it should be included in the sales expense – packaging fee. Entry: Debit: selling expenses – packaging expenses credit: raw materials – packaging materials. Packaging materials sold with goods and priced separately shall be included in the actual cost (other business costs) at the time of delivery. This is the same as enterprises selling raw materials.

packages sold with goods but not priced separately shall be included in (selling expenses) according to their actual cost at the time of delivery. Because the package is not collected from the buyer, it is the packaging fee incurred by the sales enterprise for commodity sales, so it should be included in the sales expense – packaging fee. The cost of packaging shall be recorded separately when the goods are sold (the cost of packaging shall be recorded separately when the goods are sold, together with the cost of other materials). This is the same as enterprises selling raw materials. Packaging refers to all kinds of packaging containers reserved for packaging the goods of the enterprise, such as barrels, boxes, bottles, jars, bags, etc
expansion data:
1. The accounting contents of packaging materials that are not sold with goods include: packaging materials used to package products as an integral part of products in the production process, and their accounting treatment is as follows: Debit: production cost, credit: packaging materials. The accounting treatment of packages sold with goods without separate pricing is as follows: Debit: sales expenses, credit: packages. The accounting treatment of packaging materials priced separately with the sale of goods is as follows: Debit: other business costs, credit: packaging materials. The accounting treatment of packaging materials rented or lent to the buyer is as follows: Rent Collection: Debit: bank deposit, credit: other business income, apportioned according to the number of times of use: Debit: other business costs, credit: revolving materials – packaging materials
2. Use packaging materials as an important attachment in the account: when collecting materials to package products, they should be handled separately according to the nature of the materials and the specific links and uses of the materials. If the packaging material is received in the production link, the material constitutes an integral part of the product. For example, the candy manufacturer receives sugar paper to package candy. The accounting entries are: Debit: production cost, credit: raw materials – packaging materials. If the packaging materials are received in the production process (such as candy manufacturers receiving plastic bags, cartons, cans and other candy), they also constitute an integral part of the product. Accounting entry: Debit: production cost, credit: revolving materials — packaging materials. If the products are packaged with packaging materials in the sales link, such as nylon rope and sealing glue, the accounting entries are: Debit: sales expenses, credit: raw materials – packaging materials

1. c 2. a

first answer: D second answer: a

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