This article will tell you how to account for company website construction costs and the knowledge points corresponding to company website construction costs. I hope it will be helpful to you. Don't forget to bookmark this site. List of catalogs in this article: 1. How to write the accounting entries for website construction costs? 2. Which accounting subject should website construction costs be included in? 3. How to prepare accounting entries for website construction costs? 4. How to make accounting points for website construction costs Record 5. How to enter the company's website expenses? How to write the accounting entries for website construction expenses? As for the subject, website construction is a promotional expense, so it should be included in sales expenses-business promotion expenses, borrow: intangible assets, borrow: Sales expenses - business promotion expenses, credit: bank deposits. When amortizing in the future, debit: sales expenses - business publicity expenses, credit: accumulated amortization. Accounting entries are also called "bookkeeping formulas". Referred to as "entry". Accounts paid in advance is an asset item, and the accounting content is the increase or decrease of accounts paid in advance and its balance. Enterprises can carry out detailed accounting according to the supplier. The end of the subject is generally the debit balance, which means the amount paid in advance by the enterprise, and if it is the credit balance, it means the amount that the enterprise has not paid yet. Included in administrative expenses. Debit: Administrative expenses Credit: Bank deposits (or cash on hand) Administrative expenses refer to various expenses incurred by the administrative department of the enterprise for organizing and managing production and operation activities. The specific items included are: the company's board of directors and administrative management departments occur in the business management. Which accounting subject should the construction cost of the website be included in? 1. What accounting subject should the website construction cost be included in? If it is not an operating company's website, it will be included in the management fee. According to the Accounting Standards for Business Enterprises, it can be obtained that the directly determinable design expenses incurred in designing products for a specific customer should be included in the cost of inventory, that is, included in manufacturing expenses—design expenses. 2. Which account should the cost of the website be included in? If it is not a commercial website, then the construction fee can be directly included in the management fee. 3. As for the subject, website construction is a promotional expense, so it should be included in sales expenses-business promotional expenses, debit: intangible assets, debit: sales expenses-business promotional expenses, credit: bank deposits. When amortizing in the future, debit: sales expenses - business publicity expenses, credit: accumulated amortization. Accounting entries are also called "bookkeeping formulas". Referred to as "entry". 4. Included in management expenses - office expenses management expenses refer to various expenses incurred by the administrative department of the enterprise for organizing and managing production and operation activities. Management expenses are period expenses, which are included in the current profit and loss in the current period in which they are incurred. 5. The expenses incurred by the company to build the website, if the amount of expenses is not large, can be directly included in the management expenses or operating expenses. If the amount of expenses is large, it can be included in the subject of "long-term deferred expenses". It is recommended not to be included in the subject of "intangible assets", because website fees do not belong to the scope of intangible asset accounting. How to prepare accounting entries for website establishment costs? 1. Website production should be recorded as intangible assets or long-term deferred expenses, and allocated in the future benefit period. As for how to account for the website construction expenses of the subject company, website construction is a promotional expense, so it should be included in sales expenses-business promotion expenses, debit: intangible assets, debit: sales expenses-business promotion expenses, loan: bank deposits. 2. For the expenses incurred in website construction, when prepaying the expenses, they will be included in the accounting of prepaid accounts. When the website is completed, the accounting of management expenses can be set. 3. I think it should be included in the subject of "intangible assets". Amortization shall be carried out in accordance with the relevant provisions of Article 17 of Accounting Standard No. 6 - Intangible Assets - for intangible assets with limited service life, the amortizable amount shall be systematically and reasonably amortized within the service life. 4. Account for recording transactions: Select an appropriate account for recording according to the nature and amount of the transaction. An account can be an asset, liability, owner's equity, income or expense, etc. Prepare accounting entries: According to the nature and amount of the transaction, and the selected account, prepare accounting entries. How to make accounting entries for website construction costs 1. The accounting entries for the general processing process of initial construction costs are as follows: debit: management costs - website fees - website construction costs loan: bank deposits (or accounts payable) if previously If you pay part of the account in advance, the creditor can offset the previously recorded prepayment account. 2. Website production should be accounted for as intangible assets or long-term deferred expenses, and apportioned in the future benefit period. As for the subject, website construction is a promotional fee, so it should be included in sales expenses - business promotion fees, debit: intangible assets, debit: sales expenses - business promotion fees, credit: bank deposits. 3. Included in management expenses. Debit: Administrative expenses Credit: Bank deposits (or cash on hand) Administrative expenses refer to various expenses incurred by the administrative department of the enterprise for organizing and managing production and operation activities. The specific items included are: the company's board of directors and administrative management departments occur in the business management. 4. It depends on how the invoice is issued. It is best not to ask him to pay sensitive expenses such as advertising fees and business promotion fees. Hehe, I think that once it is included in "operating expenses", there will be concerns about the proportion of pre-tax deduction, which is included in the management The cost is not bad, the office fee is a little far-fetched, if it is not possible, just "other", it is safer. 5. For computer room construction, wiring, and purchase of system software, the general company directly records management expenses. It can be divided into fixed assets and office management software according to the size of your company, and the respective amounts can be separated separately. 6. Publish the news on 3,000 portals and local media such as Sina, NetEase, Xinhua, Phoenix, Tencent, CCTV, etc. at a low price to shape the company's brand awareness and credibility. The method of entry: 1. Receive foreign exchange loan: bank deposit loan: account received in advance. How to account for the cost of the company's website? 1. The intermediate cost of the company's software development is generally included in the "management cost--R&D cost". Incorporate labor costs into R&D expenses. 2. This project requires high-tech content. 2. The annual Internet fee is actually not very large for a company. It can be directly included in the management expenses of the current period - office expenses. Debit: Management expenses-office expenses Loan: Cash/bank deposit If the amount is relatively large, you can amortize it as an amortized expense within one year. 3. The recruitment fee can be included in the management fee---recruitment fee subject, the personnel department belongs to the management department, and the recruitment fee belongs to the hiring intermediary agency. The accounting entries are as follows: debit: management expenses---recruitment loan: bank deposit management expenses refer to various expenses incurred by the administrative department of the enterprise for organizing and managing production and operation activities. That’s all for the introduction of how the company’s website construction costs are accounted for. Thank you for taking the time to read the content of this site. For more information about the company’s website construction costs and how the company’s website construction costs are accounted for, don’t forget to search on this site.
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