The base date of account opening shall be the date of establishment of the company, that is, the date of issuance of business license or the date of change of business license. Because accounting is carried out in stages, in actual work, the end of the month or the beginning of next month is generally taken as the base date. If a company is established on a certain day of the month, the beginning of the following month is generally the base date for establishing accounts.

Basic procedures for opening an account:

Step 1: Prepare all kinds of account pages according to the format requirements of all kinds of account books to be used, and bind loose-leaf account pages into books with account clips.

Step 2: Write down the company name, account book name, number of albums, number of pages, opening date, names of bookkeepers and accounting supervisors on the account book "opening statement", and affix the name stamp and company official seal. When the bookkeeper or accountant in charge transfers his work this year, he shall indicate the handover date, the handover personnel and their names, and both parties shall sign or seal them to clarify the economic responsibility.

Step 3: Set up general ledger accounts according to the order and name of the chart of accounts on the page of general ledger accounts; According to the requirements of detailed accounting of general ledger accounts, secondary and tertiary detailed accounts are established on each detailed account. When the original unit started to establish accounts at all levels in the current year, it should carry forward the balance of the previous year's account.

Step 4: Enable the user-defined account book, numbering from the first page to the last page, and skipping pages and missing numbers are not allowed; When using loose-leaf account books, the page numbers of subjects should be compiled according to the order of subjects. After each account number, you should fill in the "Account Directory", log in the account name page in the directory, and paste index paper (account label) to indicate the account name for easy retrieval.

Account opening basis:

The basis for an enterprise to establish an account shall be the audit report, asset appraisal report (subject to confirmation or filing by relevant departments), capital verification report, financial accounts after evaluation adjustment (i.e. the evaluation report of an asset appraisal institution and the adjustment of the difference between the evaluation value on the asset appraisal base date confirmed by relevant departments and the book value on the asset appraisal base date) and accounting adjustment (i.e. the adjustment of accounting items between the asset appraisal base date and the accounting establishment base date).