Because the goods are ready for delivery at the end of the year, customers are urging the goods, and there are still various payment items to be recovered. The whole company, from sales to finance to logistics, is busy preparing for the festival before the Chinese New Year. Because once the logistics stops, everyone will have a holiday and no one will deliver the goods, and customers will increase the volume of goods. I'm really busy these days.
What do accountants need to do at the end of the year:
Make a comprehensive inventory, clean up the current accounts, check the tax payment in the current year, reconcile the accounts at the end of the year and prepare the annual report. For example, check the company's inventory materials, fixed assets, etc. Find out the family background and ensure that the accounts are consistent with the facts.
1. Integrated inventory
Check the company's inventory materials, fixed assets, etc. Find out the family background and ensure that the accounts are consistent with the facts. When taking inventory, it is best to take inventory by one person and one person, check the "Inventory Statistics Table" every other time period, and then sign each other on the table for confirmation. If discrepancies, errors, sluggishness, gains and losses, etc. are found in the inventory, they should be handled separately to prevent them from happening again in the future.
Clean up the current account
Carefully clean up and liquidate before the end of the year, so as to recover the recovered and return the returned. The clearing of current accounts often involves a wide range, and sometimes it directly involves the interests of some departments or individuals, which is difficult to complete by the financial department alone. Therefore, as the person in charge of finance, a list of leading institutions for clearing current accounts should be established, led by the finance department, with the participation of the sales department and the purchasing department, to implement the clearing work.
3. Check the tax payment in the current year.
The first choice for tax authorities to check is often selected from enterprises with abnormal annual tax rate, so check whether the tax rate of enterprise value-added tax is up to standard, make a general analysis of all taxes and fees in that year, and then calculate the tax burden in that year, and compare it with the tax burden stipulated by local tax authorities, and make corresponding adjustments according to the regulations of tax authorities.
4. Year-end reconciliation
Before compiling the annual financial and accounting statements, it is necessary to check the accounts and facts, and check whether the accounting subjects and financial treatment methods are correct according to the accounting standards and accounting systems selected for implementation. Focus on checking their own accounting treatment to see if there is any situation that does not meet accounting standards. If so, it should be reconciled before closing the account.