Interesting question: There are 3 people to stay, 30 yuan for a night in a three-person room, three people each paid 10 yuan, enough 30 yuan to hand over to the boss, and then the boss said that today's discount is only 25 yuan is enough, take out 5 yuan for the waiter to return to them, the waiter stole 2 yuan, and then gave the remaining 3 yuan to the three people, each person got 1 yuan, so at the beginning each person paid 10 yuan, and now it is returned 1 yuan, each person only spent 9 yuan, 3 people each 9 yuan, 3 * 9 = 27 yuan + 2 yuan = 29 yuan for the waiter, Where did the other $1 go?
Explain with entries
Take 3 people as the accounting entity:
1. Pay the room fee:
Borrow: rent cost - 30 yuan
Credit: cash in hand - 30 yuan
2. When refunding the 3 yuan room fee:
Borrow: cash in hand - 3 yuan
Loan: rent cost - 3 yuan
At this time, the debit balance = cash in hand 3 yuan + rent cost 27 yuan, credit balance = cash in hand 30 yuan, the loan is flat; And the guy's private collection of 2 yuan has been included in the 27 yuan.
Take the boss and the guy as the main body of accounting:
1. Rent collection expenses:
Borrow: cash in hand - 30 yuan
Loan: rental income - 30 yuan
2. The total amount of housing expenses refunded is 3 yuan
Borrow: rental income - 3 yuan (5-2)
Credit: cash in hand - 3 yuan
At this time, the debit balance = 27 yuan in cash, the credit balance = 27 yuan in rental income, and the loan is equal.
We noticed: cash 27 yuan = (boss's 25 yuan + guy's 2 yuan) Why is there a difference between 29 yuan and 30 yuan? The answer is that the 3 people are regarded as the accounting subjects, and the cash 2 yuan of the guy is debited to the 3 people instead of the cash 3 yuan of the 3 people; In fact, the $2 should be credited ($25 + $2 + $3 in cash). The destination of 30 yuan is, 3 yuan for 3 people + 25 yuan for the boss + 2 yuan for the guy.
The interesting use of the above accounting entries is just from this point of view, accounting is everywhere, and entries are everywhere. Accounting is the language in which business economic activities are expressed in the form of accounting. And this language is the ever-changing lingua franca of different companies. Just like Mandarin in daily communication, let yourself express your own meaning and let others understand your own meaning. (Let the company itself use this language to express the economic business of the enterprise, and at the same time let the stakeholders see the operation of the enterprise clearly). Then the accounting entries are the carrier of this language expression.