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Introduction
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ERP / E-Resource
Enterprise Resource Planning
- Financial
- Front Office
- Manufacturing
- Human Resource
- Accounting Format
- Relation Diagram
- Transaction Diagram
- Customer Relation Management
EBP / E-Business
Enterprise Business Planning
ECP / E-Commerce
Enterprise Commerce Planning
EIP / E-Intellignece
Enterprise Intelligence Planning
High-Speed Cluster OODB

Accounting Format

Purchase System-Domestic

  1. Purchase Request
  2. Purchase Order
  3. Receiving Inventory (From Purchase Order)
  4. Purchase Invoice
    • No Statement of Account (Invoice (Cash/Credit))

      Dr. Purchase Account (Case Periodic Inventory)

      Dr. Inventory Account (Case Perputual Inventory, Asset, Other Expense)

      Dr. Input Tax Account

      Cr. Trading Account Payable Account (Case Purchase Inventory)

      Cr. Other Account Payable Account (Case Purchase Asset, Other Expense)

      Cr. Discount Account

    • Statement of Account 
    • Statement of Account 

      Dr. Purchase Account (Case Periodic Inventory)

      Dr. Inventory Account (Case Perputual Inventory, Asset, Other Expense)

      Dr. Suspense Input Tax Account

      Cr. Trading Account Payable Account (Case Purchase Inventory)

      Cr. Other Account Payable Account (Case Purchase Asset, Other Expense)

      Cr. Discount Account

      Invoice (Cash/Credit)

      Dr. Input Tax Account

      Cr. Suspense Input Tax Account

  5. Deposit Payment

    Dr. Deposit Account

    Cr. Prepaid Cheque Account (Pay by cheque)

    Cr. Bank Account (Pay by cash, T/T-Telegraphic Transfer)

    Cr. Over Due Account (Pay by over due account)

    Invoice Due Payment

    Dr. Account Payable Account

    Cr. Prepaid Cheque Account (Pay by cheque)

    Cr. Bank Account (Pay by cash, T/T-Telegraphic Transfer)

    Cr. Deposit Account (Pay by deposit)

    Cr. Over Due Account (Pay by over due account)

    Other Payment (T/T-Telegraphic Transfer, cash, cheque etc.)

    Dr. Other Account Payable Account

    Cr. Prepaid Cheque Account (Pay by cheque)

    Cr. Bank Account (Pay by cash, T/T-Telegraphic Transfer)

    Cr. Deposit Account (Pay by deposit)

    Cr. Over Due Account (Pay by over due account)

    Cr. WITHHOLDING TAX 53 (else if)

  6. Clear Prepaid Cheque (Due Cheque)

    Dr. Prepaid Cheque Account

    Cr. Bank Account

  7. Purchase Return

    Dr. Trading Account Payable Account

    Cr. Account Purchase Return (Case Periodic Inventory)

    Cr. Inventory Account (Case Purchase Asset, Other Expense)

    Cr. Input Tax Account

  8. Purchase Debit Note / Purchase Credit Note
    • Purchase Debit Note
    • Dr. Reason for Purchase Debit Note

      Dr. Input Tax Account

      Cr. Trading Account Payable Account

    • Purchase Credit Note
    • Dr. Trading Account Payable Account

      Cr. Reason for Purchase Credit Note

      Cr. Input Tax Account

  9.  

Purchase-Export

  1. Purchase Request
  2. Purchase Order(get Proforma Invoice)
    • Letter of Credit
    • Purchase Order (Data from Letter of Credit)
  3. Advance Payment (Import Duty & VAT for Shipping when get Invoice & Packing List)
    • Advance Payment from Shipping
      • Not Except TAX from BOI

        Dr. Import Duty Account

        Dr. Input TAX Account

        Cr. Account Payable Account-Shipping

      • 100% Except TAX from BOI (TB TAXMaster.ExceptedTax = Y of original)

        Dr. AR Customs Department Account

        Dr. Input TAX Account

        Cr. Account Payable Account-Shipping

      • Less than 100% Except TAX from BOI

        Dr. AR Customs Department Account (Refund)

        Dr. Import Duty Account (Not Refund)

        Dr. Input TAX Account

        Cr. Account Payable Account-Shipping

    • Advance Payment
      • Prepaid Cheque

        Dr. Advance Payment Account

        Cr. Prepaid Cheque Account

      • Advance Payment

        Dr. Advance Payment Account

        Cr. Bank Account

    • Clearing Advance
      • Customs Department Receipt = Advance
        • Not Except TAX from BOI

          Dr. Import Duty Account

          Dr. Input Tax Account

          Cr. Advance Payment Account

        • 100% Except TAX from BOI

          Dr. AR Customs Department Account

          Dr. Input Tax Account

          Cr. Advance Payment Account

        • Less than 100% Except TAX from BOI

          Dr. AR Customs Department Account (Refund)

          Dr. Import Duty Account (Not Refund)

          Dr. Input Tax Account

          Cr. Advance Payment Account

      • Customs Department Receipt > Advance
        • Not Except TAX from BOI

          Dr. Import Duty Account

          Dr. Input Tax Account

          Cr. Advance Payment Account

          Cr. A/C Payable Acccount -Shipping

        • 100% Except TAX from BOI

          Dr. AR Revenue Department Account

          Dr. Input Tax Account

          Cr. Advance Payment Account

          Cr. A/C Payable Acccount -Shipping

        • Less than 100% Except TAX from BOI

          Dr. AR Customs Department Account (Refund)

          Dr. Import Duty Account (Not Refund)

          Dr. Input Tax Account

          Cr. Advance Payment Account

          Cr. A/C Payable Acccount -Shipping

      • Customs Department Receipt < Advance
        • Not Except TAX from BOI

          Dr. Import Duty Account

          Dr. Input Tax Account

          Dr. Post Date Cheque Account

          Cr. Advance Payment Account

        • 100% Except TAX from BOI

          Dr. AR Revenue Department Account

          Dr. Input Tax Account

          Dr. Post Date Cheque Account

          Cr. Advance Payment Account

          Cr. A/C Payable Acccount -Shipping

        • Less than 100% Except TAX from BOI

          Dr. AR Revenue Department Account (Refund)

          Dr. Import Duty Account (Not Refund)

          Dr. Input Tax Account

          Dr. Post Date Cheque Account

          Cr. Advance Payment Account

          Cr. A/C Payable Acccount -Shipping

  4. Receiving Inventory (from Purchase Order)
  5. Puchase Invoice
    • Clearing Expense Billing

      Dr. Clearing Expense or Brokerage Charge Account

      Dr. Transportation In Account

      Dr. Input Tax Account

      Cr. A/C Payable Acccount -Shipping

    • Get Invoice & Packing List

      Dr. Intransit Inventory Account

      Cr. Trading A/C Payable Account - Oversea

      • Refund Import Duty when Export

        Dr. A/R Customs Department Account

        Cr. Import Duty Account

      • Receive Cheque from Customs Department when Refund TAX

        Dr. Post Date Cheque Account

        Cr. A/R Customs Department Account

      • Closing Intransit Inventory Account to Purchase Account or Inventory Account

        Dr. Purchase Account (Case Periodic Inventor)

        Dr. Inventory Account (Case Perputual Inventory)

        Cr. Intransit Inventory Acccount

        Cr. Clearing Expense Account

        Cr. Transportation In Account

      • Not Refund TAX

        Closing Intransit Inventory Account to Purchase Account or Inventory Account

        Dr. Purchase Account (Case Periodic Inventor)

        Dr. Inventory Account (Case Perputual Inventory)

        Cr. Intransit Inventory Account

        Cr. Clearing Expense Account

        Cr. Transportation In Account

        Cr. Import Duty Account

  6. Refund Import Duty From Custom Department

    Dr. Post Date Cheque Account

    Cr. AR Revenue Department Account

    Pay-In Cheque

    Dr. Bank Account

    Cr. Post Date Cheque Account

  7. Invoice Payment
    • Trust Receipt Payment (T/R) Transfer Trading A/C Payable - Oversea to Bank A/C Payable by L/C (Only Export)

      Dr. Trading A/C Payable Account - Oversea (Case Inventory)

      Dr. Other A/C Payable Account - Oversea (Case Asset, Other Expense)

      Cr. A/C Payable Account Trust Receipt

    • Other Payment (T/T-Telegraphic Transfer, Cash, Cheque etc.)

      Debit Note / Receipt from Bank

      Dr. A/C Payable Account Trust Receipt

      Dr. Trust Receipt - Expense Account

      Dr. Profit & Loss Exchange Rate Account  (Case Loss)

      Cr. Profit & Loss Exchange Rate Account (Case Profit)

      Cr. Bank Account

  8. Clearing Cheque

    Dr. Prepaid Cheque Account

    Cr. Bank Account

  9. Purchase Return
    • Purchase Return

      Dr. A/C Receivable Account Claim

      Cr. Purchase Return Account (Case Periodic Inventory)

      Cr. Inventory Account (Case Perputual Inventory)

    • Credit Note (Get Claim Report)

      Dr. Bank Acccount

      Dr. Damaged Inventory Account

      Cr. A/C Receivable Account Claim

  10. Purchase Debit Note / Credit Note
    • Purchase Debit Note

      Dr. Reason of Purchase Debit Note Account

      Dr. Input Tax Account

      Cr. Trading Account Payable Account

    • Purchase Credit Note

      Dr. Trading Account Payable Account

      Cr. Reason of Purchase Credit Note Account

      Cr. Input Tax Account

Sale System

  1. Quotation
    • Domestic
    • Export (When print Proforma Invoice)
  2. Order
    • Production Order
      • Production Planning
      • Production Detail
      • Receiving ( From  Production)
    • Inventory Order 
      • Booking Inventory
  3. Inventory Requisition
    • Internal Requisition
    • Customer Requisition
  4. Issuing Inventory
  5. Sale Invoice
    • Domestic
      • No Statement of Account

        Sale Invoice (Cash / Credit)

        Dr. Trading A/C Receivable Account

        Cr. Sale Account (Case Periodic Inventory)

        Cr. Inventory Account (Case Perputual Inventory, Asset, Other Income)

        Cr. Output TAX Account

      • Statement of Account

        Statement of Account

        Dr. Trading A/C Receivable Account

        Cr. Sale Account (Case Periodic Inventory)

        Cr. Inventory Account (Case Perputual Inventory, Asset, Other Income)

        Cr. Suspense Output TAX Account

        Sale Invoice (Cash / Credit)

        Dr. Suspense Output TAX Account

        Cr. Output TAX Account

    • Export
      • Invoice & Packing List
      • Closing Intransit Inventory Account to Sale Account or Inventory Account
  6. Receive
    • Deposit Receive

      Dr. Cash Account (in case Cash Receive)

      Dr. Bank Account (in case Transfer from bank)

      Dr. Post Date Cheque Account (in case cheque)

      Cr. Deposit Received Account

    • Inventory Receive

      Dr. Cash Account (in case Cash Receive)

      Dr. Bank Account (in case Transfer from bank)

      Dr. Post Date Cheque Account (in case cheque)

      Dr. Letter of Credit

      Cr. Trading A/C Receivable Account

    • Other Receive

      Dr. Cash Account (in case Cash Receive)

      Dr. Bank Account (in case Transfer from bank)

      Dr. Post Date Cheque Account (in case cheque)

      Cr. Other A/C Receivable Account

    • Draft Bank Receive - Oversea

      Dr. Bank Account

      Cr. Letter of Credit

  7. Pay-In Cheque

    Dr. Bank Account

    Cr. Post Date Cheque Account

  8. Return Cheque

    Dr. Cheque Returned Account

    Cr. Bank Account

  9. Change Cheque

    Dr. Bank Account

    Dr. Post Date Cheque Account

    Cr. Cheque Returned Account

  10. Sale Return

    Dr. Sale Return Account (in case Periodic Inventory)

    Dr. Inventory Account (in case Perputual Inventory, Asset, Other Expense)

    Cr. A/C Payable Account - Claim

    Sale Credit Note (Get Claim Report)

    Dr. A/C Payable Account - Claim

    Cr. Bank Account

    Cr. Damaged Inventory Account

  11. Sale Debit Note / Credit Note
  12. Adjust Stock Inventory (Quantity / Cost)

 


Last update : Monday, 7 January 2002 07:00 ( Thailand )

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JiniSoft Corporation

Copyright @ 1990 - 2012   Mr. Roongroj Rojanapo ( )

99/2 Soi Ramindra 14, Ramindra Road, Bangkane, Bangkok 10230, Thailand


E-mail : roongroj@jinisoft.com ( JiniSoft @ Facebook & Line )