公司做广告牌的费用怎么做分录

Debit: sales expenses-advertising expenses,

Credit: bank deposits/cash on hand.

If a general taxpayer receives a special VAT invoice, the input tax amount needs to be confirmed.

1. The manufacturing cost of billboards belongs to the advertising business and should be included in the sales expense account.
2. The specific accounting entries are:
Debit: sales expenses - advertising expenses
Credit: bank deposits
3. Sales expenses refer to the company’s expenses in selling products, self-made semi-finished products and Various expenses incurred in the process of providing labor services. Including packaging fees, transportation fees, advertising fees, loading and unloading fees, insurance fees, consignment sales fees, exhibition fees, leasing fees (excluding financial leasing fees) and sales service fees, sales department personnel wages, and employee welfare fees borne by the enterprise , travel expenses, depre ciation expenses, repair expenses, material consumption, amortization of low-value consumables and other expenses, etc.
Travel expenses related to sales should be included in selling expenses.

The accounting entries for promotional supplies are generally: the cost of promotional supplies should be recorded in operating expenses or sales expenses.

The detailed explanation is as follows:

1. Overview of accounting entries for promotional supplies:

When a company purchases promotional supplies, such as billboards, brochures, printed matter, etc. , the purpose of these items is to promote the brand image of the company or product and expand market share. Therefore, these expenses should be recorded as operating expenses or selling expenses. The specific entry operations will vary according to the company's accounting system and actual situation.

2. Specific entry operations:

When a company purchases promotional supplies, it usually pays through cash on hand or bank deposits. In accounting entries, the debit side is sales expenses or operating expenses, which repre sent expenses incurred; the credit side is cash on hand or bank deposits, which repre sents the actual funds paid. For example, if you purchase promotional materials with bank deposits, the accounting entries will be: debit: sales expenses/operating expenses, credit: bank deposits.

3. Understand accounting subjects:

In this entry, "sales expenses" or "operating expenses" are profit and loss accounts, which are mainly used to account for the company's sales of goods and materials. various expenses incurred. The cost of promotional materials is part of these expenses and is a necessary expenditure incurred by the company in order to achieve sales purposes.

4. Comply with the requirements of accounting standards:

Correct accounting entries comply with the requirements of accounting standards and can truly and fairly reflect the financial status and operating results of the enterprise. Enterprises should reasonably record the cost of promotional materials based on actual conditions for cost control and financial analysis.

The above is the answer to the accounting entries for promotional supplies. It succinctly explains that when a company purchases promotional supplies, its expenses should be recorded in operating expenses or sales expenses, and provides a detailed explanation of the entry operations.