The unit should establish accounting books in accordance with the law, right?

Correct, will burning accounting books constitute a crime?

1. Burning accounting books is a criminal case, and it is a crime of concealing or deliberately destroying accounting vouchers, accounting books, and financial accounting reports. This crime refers to the serious act of deliberately concealing and deliberately destroying accounting vouchers, account books, and financial reports that are legally required to be stored.

2. Article 162 of the "Criminal Law" stipulates: "Whoever conceals or deliberately destroys accounting vouchers, accounting books, and financial accounting reports that should be stored in accordance with the law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years." Or criminal detention, and concurrently or solely a fine of not less than 20,000 yuan but not more than 200,000 yuan.

“If a unit commits the crime in the preceding paragraph, the unit shall be fined, and the person directly in charge and other persons directly responsible shall be fined. Responsible personnel shall be punished in accordance with the provisions of the preceding paragraph. ”

3. The penalty is based on Articles 44 and 45 of the Accounting Law: Concealing or deliberately destroying accounting vouchers, accounting books, and financial accounting reports that should be stored in accordance with the law constitutes Anyone who commits a crime shall be investigated for criminal responsibility in accordance with the law.

Article 44 If the act mentioned in the preceding paragraph does not constitute a crime, the financial department of the People's Government at or above the county level shall notify the unit and may impose a five-year fine on the unit. A fine of not less than 1,000 yuan but not more than 100,000 yuan may be imposed; the persons directly in charge and other directly responsible persons may be fined not less than 3,000 yuan but not more than 50,000 yuan; if they are state workers, they shall also be fined by their unit or other directly responsible personnel. Relevant units shall give administrative sanctions ranging from dismissal to expulsion in accordance with the law; the accounting personnel involved shall have their accounting qualification certificates revoked by the People's Government Finance Department at or above the county level.

Article 45: Instruction, instruction, or dismissal. Forcing accounting institutions, accounting personnel and other personnel to forge or alter accounting vouchers and accounting books, prepare false financial accounting reports, or conceal or deliberately destroy accounting vouchers, accounting books, and financial accounting reports that should be stored in accordance with the law, which constitutes a crime. Criminal liability shall be investigated in accordance with the law; if it does not constitute a crime, a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed; if the person is a state functionary, he or she shall also be given administrative sanctions of demotion, dismissal, or expulsion by his or her unit or relevant units in accordance with the law. How to make binding lines for accounting books

It seems quite troublesome, but it is very convenient in practice:

Before ordering, you need to design it and look at one month’s records. How many volumes should the accounting vouchers be bound into? The thickness of each volume should be basically the same. Several original vouchers that should be attached to one accounting voucher should not be separated and bound into two volumes. It should be both beautiful and elegant. Easy to read.

The thickness of a voucher is generally 1.5 to 2.0 centimeters. If it is too thin, it is not easy to stand upright; if it is too thick, it is not easy to read and check. For units, one volume can be made every month or if there are few vouchers, the vouchers for several months can be combined into one volume and the voucher month included in this volume should be marked on the cover.

The original voucher is often larger than the accounting voucher, so it is folded too much. In this way, the voucher appears thick in the middle and the binding line is thin. The resulting voucher looks like a fish. At this time, some paper can be folded into many three.

Angle shape, evenly placed on the binding line. This way the bound voucher will look neat.

Before binding, the upper left side of the accounting voucher should be used as the standard. Come together and prepare an iron awl, a binding machine or a small electric drill, as well as wire rope, iron clips, glue, voucher cover, and corner wrapping paper.

Here is a corner binding method:

(1) Cut the cover and back cover of the voucher, attach them to the front and back of the voucher respectively, and take another piece of paper with the same texture (you can find another voucher cover, cut off half of it and use it, and use the other half to order a voucher) Reserve) and place it on the upper corner of the cover to make a corner protector.

(2) Draw an isosceles triangle with a side length of 5 cm on the upper left corner of the voucher, clamp it with a clip, and use a binding machine to punch two holes evenly distributed on the bottom line.

(3) Use a large needle to thread the thread through the two eyes. If there is no needle, you can straighten the paper clip, then fold both ends to the same direction, and clip the thread while folding. If it is tight, you can lead the thread through, because the holes made by the binding machine can be passed through.

(4) Tie a knot on the back of the voucher. It is best to tie the cord at both ends of the voucher.

(5) Fold the corner guard to the upper left side, cut one side to the upper left corner of the voucher, and then apply glue.

(6) Fold upward and glue the cord buckles on the sides and back. See the picture below for the above.

(7) After drying, write on the side spine of the voucher book the words "the first and last volume of a certain month in a certain year". The binder signs or seals the binding line seal. It is best to number cash vouchers, bank vouchers and transfer vouchers in sequence, and number them from scratch once a month. If the unit has few vouchers, they can be numbered sequentially throughout the year.

At present, some bookkeeping stores have a kind of subpoena box, in which the bound vouchers are put into the box and stacked for storage, which looks neat.

Those who are new to accounting work may not be very familiar with some operations in actual accounting work. I would like to introduce to you

the binding method of accounting vouchers:

1. In terms of direction, There is the left binding line binding method; there is the upper left corner binding method. The binding method at the left binding line is more common and intuitive to use and will not be introduced here.

I will only introduce the specific method of corner binding in the upper left corner: use two strips of paper of appropriate width and length, fold them vertically and place them in the upper left corner of the cover, and bind them together with the voucher. After kissing, fold it back along the binding line, and cut off the excess part at the end. After folding, the seal will appear as a triangle in the upper left corner of the voucher cover, and the back cover will appear as a rectangle. The binding line can be completely covered. Finally, stick it with glue. And stamp the binder's name seal on the riding seam and press the seam.

2. In terms of binding methods, we introduce a clamping method, which is to clamp the binding at the left side so that the thickness is the same as that on the right side. This method is suitable for situations where there is a lot of business and thick vouchers. When stuffing, you can use accounting vouchers to cut into sections, or you can fold paper to make stuffing. In actual work, you can cut the sandwich core of used express mail according to the size and appropriate width of the voucher to make stuffing, which is convenient and very economical. The remaining methods to deal with the balance between the left and right sides are as follows: the original vouchers attached to each accounting voucher should be as few as possible or the original vouchers should be used as accounting vouchers; in this way, the number of accounting vouchers will be larger. The closer to the original voucher quantity, the less likely it is that the right side will be warped.

(2) Notes: The account summary table and T-shaped account table should be bound in, so that a certain voucher can be quickly queried without checking the account book. Although computerization is now available, the account summary table should still be stapled. At least you can know the amount of the current month without looking at the ledger.

(3) Recommend a folding method of original vouchers. When the original voucher is larger than the accounting voucher, most of our methods are to fold the left corner first and then fold it inwards. After folding like this, the folded corner is at the bottom. When reading, you need to open the folded part first, and then open the left corner of the fold. The method I recommend now is just to reverse the folding order: first fold inward, then fold the left corner. Fold it like this so that the folded

corner is on top. Although it may seem like just a change of order, when checking, you only need to pull the upper corner to pull it all open.

The above is the binding method of accounting vouchers. I will continue to compile some practical accounting work methods for you, hoping to be helpful to everyone. Novice accountants need to ask questions in a timely manner at work, and humbly ask their seniors for advice, which will be of great help to their proficiency in work. Does a limited company's failure to establish accounting books in accordance with regulations constitute a civil infringement?

Article 162 of the "Criminal Law of the People's Republic of China" stipulates: "Conceal or deliberately destroy accounting documents that should be stored according to law, Accounting books and financial accounting reports, if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall be fined not less than 20,000 yuan but not more than 200,000 yuan, or a fine of not less than 20,000 yuan but not more than 200,000 yuan. The directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph. If the accounting system processing result is that the accounting books and accounting statements are incorrect

the detailed ledger, general ledger and account balance sheet and Financial statements

What statutory accounting books should enterprises set up

According to the provisions of the "Accounting Law", all state agencies, social groups, companies, enterprises, and institutions that implement independent accounting Units and other organizations must set up the following legal accounting books and ensure that they are true and complete.

1. The general ledger is an account book based on accounting subjects (also called general ledger accounts). , used to classify and register all economic business matters of the unit, and provide comprehensive accounting information such as assets, liabilities, capital, expenses, costs, income and results. There are generally two types of general ledgers, which can be used by each unit. The general ledger needs to be set according to the accounting method and financial processing program.

2. Detailed ledger. It is also called the detailed ledger, which is set according to the detailed account to which the general ledger account belongs. It is used to classify and register a certain item. Detailed accounts are the basic link in the formation of accounting data for economic business matters. Detailed accounts can be used to further process, organize and analyze economic business information or data, and can also provide information for understanding the formation of accounting data. Specific circumstances and relevant clues.

3. Journal. It is a special detailed account, including cash journal and bank deposit journal. Journal is an important account book for each unit to strengthen cash and bank deposit management.

4. Other auxiliary account books. Also called reference books, they are set up for memorandum and reference. In actual accounting practice, they mainly include auxiliary registration of various rental devices and materials or related receivables and payables. Reference book, etc. How should a small stone factory establish accounting accounts?

When establishing accounts for a small enterprise, you can choose to use the "Accounting Standards for Business Enterprises" or the "Accounting Standards for Small Businesses". , because it makes it easier for the company to make fewer changes in the future, and everyone uses the "Accounting Standards for Business Enterprises", which makes it easier to establish accounts. General ledgers, cash journals, and bank deposit journals must be established.

Create multi-column detailed accounts for administrative expenses, financial expenses, and sales expenses.

Taxes payable - Create a seven-column detailed account for the value-added tax payable.

Establish quantity and amount detailed accounts for inventory accounts such as inventory commodities and turnover materials.

The remaining accounts are set up with ordinary three-column detailed accounts.

Common accounting subjects:

Cash on hand, bank deposits, accounts receivable, notes receivable, trading financial assets, available-for-sale financial assets, long-term equity investments, other should Receipts, inventory, fixed assets, accumulated depreciation, intangible assets, accumulated amortization, deferred income tax assets, accounts payable, notes payable, other payables, employee benefits payable, taxes payable, deferred income tax liabilities, short-term Borrowings, long-term borrowings, paid-in capital, capital reserves, profit distribution, surplus reserves, main business income, main business costs, other business income, other business costs, business taxes and surcharges, administrative expenses, financial expenses, sales Expenses, asset impairment losses, investment income, gains and losses from changes in fair value, income tax expenses, non-operating income, non-operating expenses, current year's profits, pending property gains and losses, adjustments to previous years' profits and losses, etc.

You can add, delete and set corresponding detailed accounts according to the actual situation of the enterprise. I don’t know how to set up an accounting book

Set it up according to the situation of the company

For example, bank deposit journal, cash journal, general ledger current account

Take a look at accounting Basic Book Bar Employers can participate in work-related injury insurance in accordance with the law, right?

Article 7 of the "Occupational Disease Prevention and Control Law" Employers must participate in work-related injury insurance in accordance with the law. The State Council and local people's government labor and security administrative departments at or above the county level shall strengthen the supervision and management of work-related injury insurance to ensure that workers enjoy work-related injury insurance benefits in accordance with the law. Article 33 of the Social Insurance Law states that employees shall participate in work-related injury insurance, and the employer shall pay work-related injury insurance premiums. Employees shall not pay work-related injury insurance premiums. Article 35 The employer shall pay work-related injury insurance premiums based on the total wages of its employees and the rate determined by the social insurance agency. Article 84 If an employer fails to register for social insurance, the social insurance administrative department shall order it to make corrections within a time limit; if it fails to make corrections within the time limit, a fine of not less than one time but not more than three times the amount of social insurance premiums payable shall be imposed on the employer, and the employer shall be directly The person in charge and other persons directly responsible shall be fined not less than RMB 500 but not more than RMB 3,000. Article 85 If the employer refuses to issue a certificate of termination or rescission of the labor relationship, it shall be handled in accordance with the provisions of the Labor Contract Law of the People's Republic of China. Article 86 If the employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay within a time limit or make up the amount, and a late payment fee of 0.05% will be imposed on a daily basis starting from the date of default; If payment is not made, the relevant administrative department shall impose a fine of not less than one time but not more than three times the amount of the unpaid amount.