广告牌进什么费用
一、What costs are included in billboards? Relevant accounting entries are attached
In order to promote new products, companies generally use advertising to attract the public's attention and stimulate their desire to buy. What costs are included in billboards? How to make relevant accounting entries?
What costs are included in billboards?
Billboards should be listed in business promotion expenses: sales expenses - business promotion expenses.
Business promotion fees: Business promotion fees refer to the relevant expenses paid by enterprises to carry out business promotion activities. Mainly refers to advertising expenditures that are not disseminated through the media.
Accounting entries related to billboards
1. Accounting entries for billboard manufacturing expenses
Billboard manufacturing expenses are included in the sales expense account, and the following entries are made:
Debit: Sales Expenses - Advertising expenses
Credit: Bank deposits
Sales expenses refer to various expenses incurred by enterprises in the process of selling goods and materials and providing labor services. They mainly include publicity fees paid by enterprises to promote products. Advertising fees, etc.; fees paid for the company's products to participate in exhibitions and sales activities; rental fees paid by the company to rent fixed assets and equipment from external units for selling products; personnel wages and welfare fees generated by the company's dedicated sales agency.
Sales expenses are a profit and loss account. The sales expenses incurred are recorded on the debit side, and cash/bank deposits are recorded on the credit side. At the end of the period, they are transferred to the current year's profit. There should be no balance at the end.
Are advertising production fees considered advertising services?
2. Accounting entries related to billboards in the production workshop
Expenses in the production workshop should be included in the accounting of manufacturing expenses. Specifically, the following entries should be made:
Debit: Manufacturing expenses - office expenses
Shipping: cash/bank deposit
What costs are included in billboards?
Billboards should be listed in business promotion expenses: sales expenses - business promotion expenses.
Business promotion fees: Business promotion fees refer to the relevant expenses paid by enterprises to carry out business promotion activities. Mainly refers to advertising expenditures that are not disseminated through the media.
Accounting entries related to billboards
1. Accounting entries for billboard manufacturing expenses
Billboard manufacturing expenses are included in the sales expense account, and the following entries are made:
Debit: Sales Expenses - Advertising expenses
Credit: Bank deposits
Sales expenses refer to various expenses incurred by enterprises in the process of selling goods and materials and providing labor services. They mainly include publicity fees paid by enterprises to promote products. Advertising fees, etc.; fees paid for the company's products to participate in exhibitions and sales activities; rental fees paid by the company to rent fixed assets and equipment from external units for selling products; personnel wages and welfare fees generated by the company's dedicated sales agency.
Sales expenses are a profit and loss account. The sales expenses incurred are recorded on the debit side, and cash/bank deposits are recorded on the credit side. At the end of the period, they are transferred to the current year's profit. There should be no balance at the end.
Are advertising production fees considered advertising services?
2. Accounting entries related to billboards in the production workshop
Expenses in the production workshop should be included in the accounting of manufacturing expenses. Specifically, the following entries should be made:
Debit: Manufacturing expenses - office expenses
Shipping: cash/bank deposit