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仕掛品と製造間接費の仕訳
Tagged: 個別原価計算
This topic contains 18 replies, has 2 voices, and was last updated by off white shoes 2 years ago.
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労務費の問題で間接労務費で法定福利費や通勤手当、源泉所得税が入ってくると賃金を払ったときや仕掛品と製造間接費に送るときの仕訳がよくわかりません!!
仕訳がわからないというのは、どういう意味ですか?
予定配賦などを無視すると、
その条件でしたら、
(借)賃金 ×× (貸)現金 ××
預り金××みたいな仕訳になりますよね?
通勤手当は、諸手当として処理されるのが一般的で、賃金としてお金を支払った額が貸方の現金を表しています。一方、法定福利費や所得税は、この時点で現金が減るわけではありませんが、会社の負担となるものなので貸方に負債として計上します。(従業員の給料から差っ引かれているもの)
つまり、借方の賃金というのは労務費として分類されるもの(お金を支払ったか否かは関係ない)
で構成されます。一旦「賃金」という勘定に固めるんですね。そして、その固めた「賃金」勘定を直接費と間接費に振り分ける仕訳が次のようになります。
(借)仕掛品 ×× (貸)賃金 ××
製造間接費××日商1級では、仕訳を聞かれることはまずないので、どれが労務費になるのか、どれが直接労務費、間接労務費になるのか、をしっかり覚えていればいいと思います。
もしかしてこういうことが聞きたいのではないですか??
質問の仕方が下手なのに、的確なお答えありがとうございます!!
その通りです( ̄^ ̄)ゞ本当感謝です!!いえいえ。
私もよくわからずダラダラと書いてすいません。
またわからないことがあったら聞いてください!
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