1. Account establishment: At the beginning of the year, both the newly-built units and the original units should set up application account books according to the needs of accounting work, which is commonly called "account establishment". The base date of account establishment should 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 conducted by stages, in actual work, the end of the month when the company is established or the beginning of next month is generally the base date. If the company is established on a certain day in a month, the beginning of the following month is generally taken as the base date for establishing accounts.

2. Accounting: Establishing accounting books according to law is not only a mandatory requirement of national laws, but also an objective need to strengthen the operation and management of the unit.

of course, the establishment of accounting books is a very important basic accounting work. Only with the help of accounting books can accounting information be collected, sorted, processed, stored and provided; Only through accounting books can we continuously, systematically, comprehensively and comprehensively reflect the financial situation and operating results of the unit. Relying on the information provided by accounting books can essentially reveal the basic situation and existing problems of all links and various economic activities of a unit, so that managers can fully understand and master the business situation, take necessary measures in time to make up for deficiencies, overcome difficulties and improve management.

therefore, the establishment of accounting books should also be the needs of the unit itself. Even for those units that are not explicitly required to establish accounts in laws and regulations (although such units are few and small), as long as they have business activities, especially profitable business activities, there will be practical needs to keep abreast of business conditions and calculate business results, and it is necessary to establish accounting books. The establishment of accounting books will increase costs and require necessary human resources, but compared with the benefits that the establishment of accounting books can bring to strengthen management, it is still worthwhile.

of course, this does not mean that accounting books should be established according to uniform specifications and grades regardless of the size of the unit or the number of businesses. Just as the demand for establishing accounting books also comes from the actual needs of management, how to establish accounting books should be determined by units according to their actual needs within the scope of laws and regulations.

Expanding materials:

Step 1

Prepare various account pages according to the format requirements of various account books to be used, and bind loose-leaf account pages into a book with account clips.

Step 2

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

Step 3

Establish a general ledger account on the general ledger account page according to the order and name of the chart of accounts; According to the requirements of detailed accounting of general ledger accounts, second-and third-level detailed accounts are established in each subsidiary account. The original unit should carry forward the balance of the previous year's account when it starts to establish accounts at all levels in the year.

Step 4

To enable customized account books, numbers should be numbered sequentially from the first page to the last page, and no page skipping or missing numbers are allowed; When using loose-leaf account books, the page number of the account should be compiled in the order of accounts. After each account is numbered, the "Account Directory" should be filled in, the account name page should be logged in the directory, and index paper (account label) should be pasted to indicate the account name for easy retrieval.

Baidu encyclopedia-establishing accounts