How To Prepare The Balance Sheet For Small Businesses

First, this subject calculates the production costs of small enterprises for industrial production. It includes: producing various products (finished products, self-made semi-finished products, etc.), self-made materials, self-made tools, self-made equipment, etc.

The cost of providing services to small enterprises can be changed to "labor cost" or "labor cost".

Two, undergraduate programs can be carried out according to the basic production cost and auxiliary production cost. Detailed accounting 。

Three, the main accounting treatment of production costs.

(1) the direct production costs of small businesses, which are debited by this account (basic production cost, auxiliary production cost), and credits "raw materials", "cash in cash", "bank deposits", " Payroll payable Such subjects as "Jiao" and so on.

All production workshops should bear the burden. Manufacturing cost Debit this account (basic production cost, auxiliary production cost) and credit the "manufacturing cost" subject.

Two) the labor and products provided by the auxiliary production workshop for the basic production workshop, management department and other departments can be allocated to the beneficiaries at the end of the month according to a certain allocation standard. The items such as basic production cost (basic production cost), "sales expenses", "management expenses", "other business costs", "construction projects" and other subjects are credited to the beneficiaries, and the subjects (auxiliary production costs) are credited. (

(three) the finished products and finished products manufactured by small enterprises that have been completed and checked and accepted, can be detested by the end of the month.

Four. The debit balance at the end of the subject reflects the cost of products that have not yet been processed by small businesses.

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The eighty-second provision of the labor contract law stipulates that the employer shall pay two times the monthly salary to the worker if he fails to conclude a written labor contract with the employee for more than one month after the day of his own employment. If the employer fails to conclude a labor contract without a fixed term in violation of the provisions of this law, he shall pay the laborer two times the monthly salary from the date of the conclusion of the contract.

There are differences in the calculation base of the two times wage difference of the unwritten contract, and the majority of areas are required to pay wages for the month. For example, the Beijing Higher People's court's summary of the Symposium on the law application of labor dispute cases stipulates that after the expiration of the labor contract, the laborer is still working in the employing unit. If the employer fails to conclude a written labor contract with the laborer for more than a month, he shall pay double wages to the laborers in accordance with the provisions of the eighty-second article of the labor contract law. The base of double pay should be based on the corresponding monthly wages. The guiding opinions of the higher people's Court of Jiangsu on the trial of labor and personnel dispute cases (two) stipulate that the employer should pay two times the monthly salary due to the signing of a written labor contract with the laborer, which is determined according to the workers' due wages in the month, including time wages or piecework wages, overtime wages, bonuses, allowances and subsidies. Workers' monthly wages include quarterly awards, half yearly awards and year-end awards. They should be determined according to the actual number of awards awarded in the month after the apportionment. In the summary of the meeting of the Guangdong Court on labour dispute cases, it is considered that the base of the two times wage difference is the wages payable to the workers on the same month, but it does not include the following two items: (1) the remuneration paid by the labor circle for more than one month, such as quarterly awards, half yearly awards, year-end awards, year-end salaries, and business commissions according to quarterly, semi annual and annual settlement; and (two) labor remuneration that has not been determined in the payment cycle, such as one-time bonuses, allowances and subsidies under special circumstances.

However, attention should be paid to the provisions of Shanghai. In practice, Shanghai considers that the calculation base of two times wages does not include overtime wages.