For any enterprise, accounting and tax filing is a basic task and obligation. The so-called accounting means that financial personnel use certain accounting methods to register all economic transactions that occur in the company's daily operations in the account books, thereby providing systematic and complete accounting information for the company's business decision-making. So, what specific standards should companies follow for accounting? In this article, Jiaxing accounting agency will explain this.

Normally, the standards that enterprises need to follow for accounting are roughly as follows:

1. When registering the account books, the enterprise's financial personnel should record the date, number, and economic business content of the accounting voucher. The summary, amount, etc. shall be recorded in the account item by item, and the registration shall be accurate, timely, and clearly written;

2. When accounting, in order to ensure that the account book records are kept clear and durable, and to facilitate the maintenance of accounting books, the financial Personnel must use blue and black pens and gel pens to write, and alterations are prohibited;

3. The words and numbers written in the accounting books should be written close to the rows and bottom lines, accounting for approximately 2% of the entire rows. /3 or 1/2, the numbers should be arranged evenly, and the small and large numbers should be aligned. In this way, not only can the numbers be clearly reflected, but it will also make it easier to correct accounting errors;

4. After the account book is registered, the accounting voucher must be signed or stamped. And indicate the registered symbol "√" (indicating that it has been registered) in order to check whether there are any omissions or errors in the accounting;

5. When accounting, the general ledger should be registered according to the accounting voucher summary table , the date and voucher number should be filled in according to the accounting voucher summary table. In addition to writing "last year's settlement" and "previous page" in the summary column, the starting and ending numbers of the voucher summary should be filled in;

The detailed accounts should be filled in according to When registering accounting vouchers, fill in the month and day as the date. If there are multiple transactions in the same month, except for the first and second transactions, the following transactions can be replaced by dots, but the first and second transactions on the new page must be filled in.

The voucher number column and summary column should be filled in according to the accounting voucher number and summary; the cash journal should be registered one by one based on the accounting voucher; the bank deposit journal should be registered one by one based on check stubs or other bank settlement notes, " Fill in the "Type" item according to the bank settlement type, and fill in the "Number" with only the last four digits of the check;

6. For some situations (such as accounting vouchers with red letters, offset errors are recorded or in In multi-column account pages, registration of reductions, etc.) can be written in red ink;

7. After settling the account balance, "Debit" should be written in the "Debit" or "Credit" column or the word "loan"; for an account with no balance, the word "flat" should be written in the "debit" or "credit" column, and "0" should be used in the amount column;

8 , below the last horizontal line at the bottom of the account page in the account book, all should be left blank;

9. When each account page is registered and carried forward to the next page, it should be noted in the summary column of the first line of the next page, "Continuing from the previous page." ” words;

10. Fixed asset account books and low-value consumables account books can be used continuously across years.

The above are instructions related to corporate accounting standards. Jiaxing Accounting Agency believes that financial personnel’s understanding and grasp of the above content will help promote the standardized completion of corporate accounting and tax filing work. At the same time, if an enterprise encounters difficult problems during the accounting process, it can seek professional Jiaxing agency accounting companies for detailed consultation and service entrustment.