How to account for purchasing electronic invoices? This is the question of many accountants after making a contract to purchase electronic invoices with a supplier.
In this article, MISA meInvoice guides accountants on how to calculate the cost of purchasing electronic invoices in different cases.
Note: If you need to learn more about accounting, you can refer to the article before reading this article.
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Electronic invoice
Table of Contents Hide
1. Instructions on how to account for purchasing electronic invoice software
2. Accounting for purchasing one-time allocated electronic invoices
3. Accounting for purchasing electronic laos telegram data invoices distributed over multiple periods
4. Tips for choosing a reasonable allocation period when accounting for electronic invoices
4. Where should businesses buy electronic invoices?
1. Instructions on how to account for purchasing
electronic invoice software
Electronic invoices are one of the meta updates its privacy policy for Posts on facebook working tools of the accounting department in the enterprise. So when atb directory purchasing electronic invoices, how to account for them according to regulations?
Based on accounting rules according to Circular 200/2014/TT-BTC:
Electronic invoices belong to business management operations and are used long-term (3 years), so they can be included in the tool and equipment account.
However, because the cost of purchasing electronic invoices is not too large, accountants can record the cost in account 642 (Business management costs).
accounting entries for the cost of purchasing electronic invoices
>>> See more articles: Tax declaration, tax payment and accounting according to the date of electronic invoice creation
2. Accounting for purchasing one-time allocated electronic invoices
For businesses that purchase electronic invoices with small costs and want to allocate all at once, the accountant will account as follows:
Debit account 642
Debit account 133
Have accounts 111, 112, 113, 331
3. Accounting for purchasing electronic invoices distributed over multiple periods
For large electronic invoice orders such as manufacturing and distribution businesses that need many invoices per period, they can purchase a large number of invoices and distribute them into many different periods.
Specifically, accounting entries for the cost of purchasing electronic invoices
