GST收费要进那里？

开心儿

我老板有2间公司，1间是Sole propietor 另外1间是有限公司，2间都没有注册GST。银行、水电单、电话单、修理车及其它有Charge GST的是加在Expenses一起进吗？还是开一个GST expenses 所有的GST进在这里？

Example : 开支票银行Charge 我们的费用 (RM0.53)
                Debit bank charges RM0.50
                Debit GST expenses RM0.03
                Credit Bank account RM0.53

                                OR
                Debit bank charges RM0.53
                Credit Bank account RM0.53

樱桃+旺

开一个GST SUSPENSE ACCOUNT记录咯！这样账比较整齐

gogogocari

If you are not a registered person, the way of entry is same as before.

Debit Bank Charges RM 0.53
Credit Bank RM 0.53

But in order for you to match with the bank statement
(depend on how your bank bill you- Every transaction / monthly statement),

suggest the following entry (for each transaction).

Not registered person:

Debit Bank Charges RM 0.53
Credit Bank RM 0.50
Credit bank  RM 0.03

But if you like a clearer picture of how much of the expenses is accounted to the GST,
you may

Debit Bank Charges RM 0.50
Debit GST Expenses RM 0.03
Credit Bank RM 0.50
Credit Bank RM 0.03

Please get futher clarifications.

ihateaccountax

Example : 开支票银行Charge 我们的费用 (RM0.53)

For non registered GST person/company:

Dr.  Bank charges         0.53
Cr.     Cash at Bank                 0.53