website development expenses accounting treatment

2022.03.25

(website development expenses accounting treatment)In the process of building the company's website,Usually need to pay domain name fee、Website production costs, etc.。So which accounting subject is the website cost included in??Which subject is debited for prepaid website construction costs?Which account to credit?These problems are often encountered in financial work。This article makes a relevant introduction to which accounting subject is included in website expenses,Let's find out together!

website development expenses accounting treatment

  What accounting subjects are included in website fees?

(website development expenses accounting treatment)  answer:Website construction fee,If it is not a business website,included in the management fee。

(website development expenses accounting treatment)  According to business accounting standards——available:

(website development expenses accounting treatment)  What happens when a product is designed for a specific customer、Design costs that can be directly determined should be included in the cost of inventory,Charged to manufacturing expense——design fee。Besides,The product design expenses incurred by the enterprise shall be included in the current profit and loss,included in the management fee——design fee。

  How to do accounting entries for company website expenses?

  1.Default website construction cost,The accounting entries are as follows:

(website development expenses accounting treatment)  borrow:Prepayments——website fee

  loan:Bank savings

  2.website built,and pay the remainder:

  borrow:Management fees——website fee(or others)

  loan:Prepayments——website fee

  loan:bank deposit etc.

  How to deal with the cost of the website purchased by the company?

  answer:You need to pay a domain name fee in the initial stage of website construction、Space costs and website production costs。How to make an entry,First of all, what is the nature of the business。domain name for one year,Standard eliminates prepaid expenses,on this principle,Domain name fees can be included in the current profit and loss at one time。

  cost for website creation,Due to the large amount,Therefore, it can be recorded as an intangible asset or a long-term deferred expense,Can be apportioned in future benefit periods。

  Because website construction is a publicity expense,So it should be included in the selling expenses——Business promotion fee,The specific accounting entries are as follows:

  borrow:intangible assets

  borrow:sales expense——Business promotion fee

  loan:Bank savings

  when amortized later:

  borrow:sales expense——Business promotion fee

  loan:Accumulated amortization

  How to make accounting entries for the cost of purchasing a website domain name?

(website development expenses accounting treatment)  Buying a website domain name,If the amount is not large, it can be directly included in the current profit and loss,The accounting entries are as follows:

  borrow:Management fees——Office expenses

  borrow:Taxes payable——VAT——input tax

(website development expenses accounting treatment)  loan:bank deposit etc.

  If the amount is larger,can be included in long-term deferred expenses,Amortization is included in the management expense account。

From the accounting network,Editor in charge:muxi

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