First, the general link:
1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers.
2. Register cash book and deposit journal according to the receipts and payments accounting vouchers.
3. Register the subsidiary ledger according to the accounting voucher.
4. According to the summary of accounting vouchers, prepare a summary table of subjects.
5. Register the general ledger according to the account summary table.
6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.
If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is copied directly from the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day.
Second, the specific content:
1, the first thing to do every month is to register the bookkeeping voucher according to the original voucher (which must be done after being signed by the financial (manager) authorized person when making the bookkeeping voucher), and then prepare the account summary table and register it in the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to make a trial balance through the account summary table to ensure that the record is not wrong), and register the subsidiary ledger according to the accounting voucher every time a transaction occurs.
2. Pay attention to month-end depreciation and amortization of prepaid expenses. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are accumulated depreciation borrowed from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. There will be tax refund and surcharge at the end of the month, which is actually local tax. It is to extract taxes and surcharges, including urban construction tax and education surcharge. And tax decisions.
3. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss account to the current year's profit, and lend the current year's profit from the main business income (investment income, other business income, etc.). ). The second entry: borrowing the main business costs (main business taxes and surcharges, other business costs, etc. Judging from this year's profits. After the transfer, if the difference is in the debit, it is a loss and no income tax is required. If it is in the lender, it means that the profit needs to pay income tax. Calculation method: income tax = deduction difference * income tax rate, then make accounting vouchers, borrow income tax to pay taxes-income tax payable, and borrow income tax from this year's profits (although income tax is related to profits, it is not a loss and does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive. If it is positive, it is necessary to calculate income tax. At the same time, we should pay attention to the accounting method of income tax. When the tax payable method is adopted, the income tax account and the tax payable account are equal. When adopting the tax impact method, when timing difference exists, the income tax account and the tax payable account are not equal. ).
4. Finally, prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.) in the general ledger. ), liabilities (notes payable, accounts payable, etc. ), owner's equity (paid-in data, capital reserve, undistributed profit, surplus reserve) (refers to the amount registered on the last day of the general ledger account), and is summarized according to the profit and loss account or account of the general ledger (such as
(The main business income and tax payable should be determined according to the tax amount copied in the national tax every month, because the tax controller will print a form with specific figures on it. )
5. The rest is binding vouchers, writing notes to statements, analyzing situation tables and so on.
6, pay attention to the problem:
First, the above except the preparation of accounting vouchers and registration ledger, are carried out at the end of the month.
B, at the end of the month to settle cash and bank accounts, must be consistent with the account certificate, the account is consistent. At the beginning of each month, pay attention to the analysis of outstanding funds according to the bank balance reconciliation table adjusted by the bank statement. Pay attention to the time when filing taxes at the beginning of the month, and don't file taxes late. In addition, the invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions every month, including accounts receivable, accounts payable and other accounts receivable.
Third, report the problem:
Enterprise accounting statements include four kinds of statements, namely balance sheet and income statement, profit distribution statement and cash flow statement. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute their own profits. The cash flow statement is only compiled according to the requirements of tax authorities, and different regions and provinces have different requirements. The tax authorities will look for you during the annual inspection in April. (Management, finance, business, manufacturing and other expenses have no surplus at the end of the month, and the settlement method adopts the report method, and the profit and loss account can have a surplus at the end of the month; If there is a surplus in manufacturing expenses, it belongs to the expenses to be distributed in products and is taken as inventory on the balance sheet. You should look at what's on your income statement. As long as you have it in your account, you can carry it forward and it is not easy to make mistakes. The profit of this year in the income statement should be consistent with the profit in the balance sheet.
Details added:
1, value-added tax and enterprise income tax are registered in the national tax after the national tax newspaper (2002 1); Personal income tax and other taxes are declared in local tax.
2. Month-end certification (input tax); Copy tax at the beginning of the month (output tax)
3. Wage 65,438+000%, welfare 65,438+04%, trade union 2% and staff education 2.5%. (The tax law stipulates that enterprises, institutions and social organizations that establish trade union organizations shall deduct the funds allocated to trade unions from 2% of the total wages of all employees on the basis of the special receipt issued by the trade union organization every month and pay them before tax. If a "special receipt for the appropriation of trade union funds" cannot be issued, the extracted trade union funds shall not be deducted before the enterprise income tax).
4. Three insurances and one gold: housing accumulation fund, endowment insurance, medical insurance and unemployment insurance.
5. Transportation fees, handling fees, reasonable losses and inspection fees of circulation enterprises are included in operating expenses, and industrial enterprises are included in costs.
6. If there is no trade union organization in the unit, trade union funds cannot be accrued, let alone adjusted after accrual. Income tax only needs to be withdrawn once a quarter, not once a month.
7. "Basic depositors" generally withdraw cash, and it is generally stipulated that settlement accounts cannot withdraw cash unless there are special circumstances (supplemented by Zhong Shu).
8. Travel expenses: transportation expenses, accommodation expenses, food subsidies, post and telecommunications expenses, luggage freight and miscellaneous expenses.
9. The cashier's journal shall be kept for 25 years.
A few useful items:
1, long-term cash payment
Borrow: cash
Loan: loss and surplus of pending property.
Borrow: Loss and overflow of pending property.
Loan: non-operating income (note: the reason cannot be ascertained)
2. Cash shortage
Borrow: Loss and overflow of pending property.
Credit: cash
Debit: other receivables-cash shortage receivables (single item)
-Insurance compensation receivable
Management expenses-cash shortage (note: the reason cannot be determined)
Loan: loss and surplus of pending property.
3. Withdraw welfare funds
Borrow: production cost
production cost
Management cost
Loan: welfare funds payable
4, provision for trade union funds
Borrow: management expenses-union funds
Loans: other payables-trade union funds
5, provision for employee education funds
Borrow: management expenses-employee education expenses
Loan: other payables-employee education expenses
Step 6 pay wages
Borrow: Payable wages.
Credit: cash
Taxes payable-personal income tax payable
Accounts payable-others
Other receivables (withholding)
7, extraction of urban construction tax
Debit: main business tax and additional/other business expenses.
Loan: taxes payable-urban construction tax payable
8. Additional funds for education expenses
Borrow: main business taxes and surcharges
Loan: other payables-education surcharge
9. Stamp duty
Debit: management expenses/prepaid expenses
Loan: bank deposit/cash (stamp duty per 5 yuan)
Cashier Work
1. Handle bank deposits and cash withdrawals.
2. Be responsible for the management of checks, drafts, invoices and receipts.
Third, do a good job in bank accounts and cash accounts, and be responsible for keeping the financial chapter.
Fourth, responsible for reimbursement of travel expenses.
1. Employees who need to borrow money on business trips must fill in the loan slip, and then submit it to the general manager for approval and signature, and submit it to the financial audit. After confirmation, the cashier will issue the money.
2. After returning from business trip, employees should fill in the payment voucher truthfully, and affix the receipt or invoice on the back of the voucher, which will be signed by the witness first, then by the general manager, and reimbursed by the cashier after accounting review.
5. Payment of employees' wages.
receipts and disbursements
1. For cash receipts and payments, the amount shall be counted in person, and the authenticity of the face value shall be paid attention to. If counterfeit money is confiscated, the responsible person shall be responsible.
2. Once the cash is paid, a "cash payment stamp" shall be affixed to the original voucher. The responsible person shall be responsible for overpaying or underpaying the amount.
Send the cash received every day to the bank, don't "sit on the branch".
4, do a good job of daily cash inventory, so that the accounts are consistent. Make cash statements to prevent cash gains and losses. After work, cash and equivalents are returned to the general manager.
5. Generally, the payment business of large denomination cash is not handled, and the payment is made through the procedures of transfer or remittance. Special circumstances require approval.
6, employees go out to borrow money, regardless of the amount, must be signed by the general manager, approved by the loan. If the loan is not approved and there is a dispute, the responsible person shall bear the responsibility.
Bank account processing
1. When registering a bank journal, distinguish the accounts first to avoid arrogance. Open trading procedures.
2. Make the balance of each account every day, so that the general manager and financial accountant can understand the fund operation of the company and dispatch funds. Fill in the statement before going to work every day.
3, keep all kinds of blank checks, shall not be arbitrarily misplaced.
4. The accounting seal of the company is generally kept by the cashier.
C. reimbursement review
1. Whether the agent signs the payment voucher and whether the witness signs it. If not, it should be added.
2. Whether the original bill attached to the payment voucher has been altered. If yes, ask why or not reimburse.
3. Whether the formal invoice is mixed with the receipt, if any, it should be posted separately (in principle, except for the financial bills stamped with the seal of financial supervision, other receipts shall not be reimbursed or deducted before tax, and shall be supplemented by the record book).
4. Whether more than three items are filled in the payment voucher. If it exceeds, it must be re-filled.
5. Whether the size and amount are consistent. If not, it should be corrected and re-filled.
6. Whether the reimbursement content is reasonable. Otherwise, it will refuse to pay. If there are special reasons, it should be approved.
7. Whether the payment voucher is signed by the general manager. If not, it will not be reimbursed.
Fill in cash book according to the bank receipt!
The above online information is for your reference!