Professional Documents
Culture Documents
Accounting Entry
Remarks
MIGO
Mvt 103
No Accounting Entry
MIGO
Mvt 105
Dr. Inventory A/c Cr. GR/IR Clearing A/c Cr. Freight Clearing A/c Cr. Customs Duty Clearing A/c Dr/Cr Price Difference A/c
Upto 202029 If any. Same like to other Provision A/c If any If there is any change in price, between GR & IR
J1IEX
Input BED A/c Input ECS A/c Input SHE A/c Input Clearing A/c
ML81N 106608
MIRO / MIR7
Dr. GR/IR Clearing A/c Dr. Cenvat Input Clearing A/c Dr. VAT Receivable A/c Cr. Vendor A/c (Accounts Payable)
Upto 106008
MIRO / MIR7
Dr. Custom Duty Clearing A/c Dr. Frieght Clearing A/C Cr. Vendor A/c (Accounts Payable)
Upto 106008
Payment to Vendor
F-53 / F-58
106000 103502
Upto 106008
F-53 / F-58
Dr. Vendor A/c (Accounts Payable) Cr. Bank Account A/c Dr/Cr Exchange Fluctuation A/c
Upto 106008
MIGO
Mvt 101
202000 402000
Upto 202029
KO88
402200 402000
13 WIP Calculation
KKAX
202036 402001
VF01
Dr. Customer A/c ( Accounts Receivable) Cr. Sales A/c Cr. CENVAT Output Clearing A/c Cr. VAT Payable A/c Cr. Pro Fright O/w Claim A/c Cr. Pro Export Exp A/c Dr. Freight Outward-XP A/c Cr. Pro Export Exp A/c Dr. Commissn On XP Sales A/c
If any. Collecting from Customer If any. Not Collecting from Customer. Freight Outward - XP A/c is Expense A/c If any. Not Collecting from Customer. Commissn On XP Sales A/c is Expense A/c
J1IIN
Dr. CENVAT Output Clearing A/c Cr. Excise BED Payable A/c Cr. Excise ECS Payable A/c Cr. Excise SHE Payable A/c
VF01
Dr. Customer A/c ( Accounts Receivable) Cr. Income From Scrap Sale A/c Cr. CENVAT Output Clearing A/c Cr. VAT Payable A/c Cr. TCS - Scrap Sales
Upto 203004
J1IIN
Dr. CENVAT Output Clearing A/c Cr. Excise BED Payable A/c Cr. Excise ECS Payable A/c Cr. Excise SHE Payable A/c
F-28
103501 203000
Upto 203004
F-28
Dr. Bank Account A/c Cr. Customer A/c ( Accounts Receivable) Dr/Cr Exchange Fluctuation A/c
Sub Contracting
21 When Goods Issued to Sub Contractor No Accounting entry
Dr Material Consumption A/c Upto 401006 Cr Inventory A/c Upto 202029 Dr Sub Contracting Charges A/c Cr GR/IR Clearing A/c Dr Inventory Semi Finished / Finished GoodsUpto 202029 A/c Cr Change in Inventory A/c
MIRO
Dr. GR/IR Clearing A/c Dr. Service Tax Unpaid A/c Cr. Vendor A/c (Accounts Payable)
24 Payment to Vendor
F-53 / F-58
106000 103502
Upto 106008
S_AC0_52000644
Dr. Service Tax Paid A/c Dr. Service Tax ECS Paid A/c Dr. Service Tax SHE Paid A/c Cr. Service Tax Unpaid A/c Cr. Service Tax ECS Unpaid A/c Cr. Service Tax SHE Unpaid A/c
Upto 208511 Upto 208531 Upto 208551 Upto 208651 Upto 208531 Upto 208551
J2IUN
106201 106221 106241 208001 208061 208081 208601 208621 208641 208301 208361 208381
Dr. Excise BED Payable A/c Dr. Excise ECS Payable A/c Dr. Excise SHE Payable A/c Cr. CENVAT Input BED-RG23A A/c Cr. CENVAT Input ECS-RG23A A/c Cr. CENVAT Input SHE-RG23A A/c Cr. Service Tax Paid A/c Cr. Service Tax ECS Paid A/c Cr. Service Tax SHE Paid A/c Cr. PLA BED A/c Cr. PLA ECS A/c Cr. PLA SHE A/c
Upto 106211 Upto 106231 Upto 106251 Upto 208011 Upto 208071 Upto 208091 Upto 208611 Upto 208631 Upto 208651 Upto 208311 Upto 208371 Upto 208391
GTA Entries
28 GTA Invoice Bookin - Credit Available (GTA Service Tax on Inward ) FB60 208700 208710 208720 106300 106310 106320 Dr. GTA ST Receivable Dr. GTA ST ECS Receivable Dr. GTA ST SHE Recble Cr. GTA STax Payable Cr. GTA EC STax Payable Cr. GTA SHEC STax Payble
FB60
Dr. GTA Refundable Dr. GTA Refundable Dr. GTA Refundable Cr. GTA STax Payable Cr. GTA EC STax Payable Cr. GTA SHEC STax Payble
30 GTA Invoice Bookin - No Refund & No Credit (GTA Service Tax on Outward )
FB60
Dr. Service Tax Dr. Service Tax Dr. Service Tax Cr. GTA STax Payable Cr. GTA EC STax Payable Cr. GTA SHEC STax Payble
32 Invoice Verification
MIRO
Dr. GR/IR Clearing A/c Dr. Cenvat Input Clearing A/c Dr. VAT Receivable A/c Cr. Vendor A/c (Accounts Payable)
Upto 106008
VF01
Dr. Customer A/c ( Accounts Receivable) Cr. Sales A/c Cr. CENVAT Output Clearing A/c Cr. VAT Payable A/c
F-53
208401 103502
Upto 208411
35 Updation of TR6
J1IH
Dr. PLA BED A/c Dr. PLA ECS A/c Dr. PLA SHE A/c Cr. PLA Hold A/c
36 Monthly Utilization
J2IUN
106201 106221 106241 208001 208061 208081 208601 208621 208641 208301 208361 208381
Dr. Excise BED Payable A/c Dr. Excise ECS Payable A/c Dr. Excise SHE Payable A/c Cr. CENVAT Input BED-RG23A A/c Cr. CENVAT Input ECS-RG23A A/c Cr. CENVAT Input SHE-RG23A A/c Cr. Service Tax Paid A/c Cr. Service Tax ECS Paid A/c Cr. Service Tax SHE Paid A/c Cr. PLA BED A/c Cr. PLA ECS A/c Cr. PLA SHE A/c
Upto 106211 Upto 106231 Upto 106251 Upto 208011 Upto 208071 Upto 208091 Upto 208611 Upto 208631 Upto 208651 Upto 208311 Upto 208371 Upto 208391
Dr. CENVAT Dr. CENVAT Dr. CENVAT Dr. CENVAT Cr. CENVAT
Input BED RG23C A/c Input ECS RG23C A/c Input SHE RG23C A/c Hold RG23C A/c Input Clearing A/c
Dr. CENVAT Output Clearing A/c Cr. Excise BED Payable A/c Cr. Excise ECS Payable A/c Cr. Excise SHE Payable A/c
VF01
Dr. Customer A/c Cr. Clearing Account - Sale of Assets Cr. CENVAT Output Clearing A/c Cr. CENVAT Output Clearing A/c Cr. CENVAT Output Clearing A/c
Upto 203004
Other Transactions
40 Advance Payament to Vendors F-48 205912 103502 Dr. Vendor A/c (Advance Payment Vend) Cr. Bank A/c
F-29
103501 106901
Dr. Bank A/c Cr. Customer A/c (Adv Pmt frm Customer)
BRS Transactions
42 Outgoing Checks FF67 103502 103500 Dr. Outgoing checks A/c Cr. Main Bank A/c
43 Incoming Checks
FF67
103500 103501
FF67
103500 103503
45 Bank Charges
FF67
407007 103500
46 Interest Received
FF67
103500 103503
48 Revaluation of Stock
MR21
202000 401028
MI07
202000 401018
Upto 202029
MIGO
Mvt 333
401000 202000
MIGO
Mvt 551
401022 202000
Upto 202029
MIGO
Mvt 551
401022 202000
MIGO
Mvt 201
401000 202000
Asset Transactions
In Rubamin there is no direct asset procurement. It is routed through internal orders only
54 Asset Receipt MIGO Mvt 101 410045 106608 Dr. Capital Expenditure A/c Cr. GR/IR Clearing A/c For asset procurement all asset materials to be created under Valuation class 9100 only.
KO88
500012 410045
KO88
500000 500012
57 Depreciation Posting
AFAB
408000 550000
ABUMN
500000 500000
Upto 500009 based on Asset Class Upto 500009 based on Asset Class Here Cost Center/ Profit Center / Plant will be changed
59 Retairement of Asset
ABAON
Cr. Asset A/c Dr. Accumulate Deprecition A/c Dr. Clearing Account - Sale of Assets Dr/Cr Profit / Loss on Sale of Asset
VF01
Dr. Customer A/c Cr. Clearing Account - Sale of Assets Cr. CENVAT Output Clearing A/c Cr. CENVAT Output Clearing A/c Cr. CENVAT Output Clearing A/c
Upto 203004