first, the general link:
1. Fill in the accounting voucher according to the original voucher or the original voucher summary table. ?
2. Register cash book and deposit journal according to receipt and payment vouchers. ?
3. Register the subsidiary ledger according to the accounting voucher. ?
4. summarize and prepare the account summary table according to the accounting vouchers? .
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 scale of the enterprise is small and the business volume is small, you can directly register the transactions in the general ledger without setting a detailed ledger. The actual accounting practice requires accountants to register every business in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the subject summary table. Enterprises can compile a summary of subjects every five days, ten days, fifteen days or once a month according to the business volume. If the business is quite large. 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 (when making the bookkeeping voucher, you must do it after the signature of the financial (manager) authorized person), and then prepare the account summary table to register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to try to balance through the account summary table to ensure that the records are not wrong), and register the subsidiary ledger according to the bookkeeping voucher every time a transaction occurs. ?
2. At the end of the month, we should also pay attention to depreciation and amortization of deferred expenses. If the start-up expenses of new enterprises are all transferred to expenses in the first month. The entry of depreciation is to borrow accumulated depreciation 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. At the end of the month, taxes and surcharges will also be withdrawn, which is actually the local tax. Is to extract taxes and surcharges, including urban construction tax, education surcharge, etc., and tax decisions. ?
3. After the account summary table is compiled at the end of the month, two entries are compiled. The first entry: transfer the total amount of profit and loss subjects to the current year's profit, and borrow the current year's profit from the main business income (investment income, other business income, etc.). The second entry: Borrow the main business costs (main business taxes and surcharges, other business costs, etc.) from this year's profits. After the transfer, if the difference is on the debit side, it is a loss and does not need to pay income tax. If it is on the credit side, it means that the profit needs to pay income tax. The calculation method, income tax = credit difference * income tax rate, and 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 that does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive, If it is a positive number, it is necessary to calculate the income tax. At the same time, we should pay attention to the income tax accounting method. When the tax payable method is adopted, the income tax account and the tax payable account are equal. When the tax impact method is adopted, the income tax account and the tax payable account are not equal when timing difference exists.). ?
4. Finally, prepare the balance sheet according to the balance of the general ledger's assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.), liabilities (bills payable, accounts payable, etc.) and owners' equity (paid-in data, capital reserve, undistributed profits, surplus reserve) (referring to the amount registered on the last day of the general ledger account), and according to the profit and loss account of the general ledger or account summary. ?
(The income from the main business and the tax payable should be determined according to the amount of tax copied in the national tax office every month, because the tax controller will print a form with specific figures on it)?
5. The rest are binding vouchers, writing notes to statements, analyzing tables and so on?
6. Pay attention to the question:?
a, all the above are done at the end of the month, except for the preparation of accounting vouchers and registration subsidiary ledger. ?
b, cash settlement and bank account at the end of the month must be consistent with the account certificate and the account fact. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding funds. Pay attention to the time when filing tax returns at the beginning of the month, and don't file tax returns 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 questions:?
an enterprise accounting statement includes four statements, including a balance sheet and an income statement, as well as a profit distribution statement and a 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 the profits they make. The cash flow statement is only compiled according to the requirements of the tax authorities, and different regions and provinces have different requirements. The tax authorities will ask for you during the annual inspection in April. (Management, finance, business, manufacturing and other expenses have no balance at the end of the month, and the closing method adopts the statement method, and the profit and loss account can leave a balance at the end of the month; If there is a balance in manufacturing expenses, it belongs to the expenses to be distributed in products and is regarded as inventory on the balance sheet. You should look at what you have in the income statement. As long as you have it in your account, you can carry it forward, which is not easy to make mistakes. The profit of this year in the income statement should be consistent with that in the asset statement. ?
supplementary details:?
1. Value-added tax, enterprise income tax is handled in the national tax only for enterprises registered after January 1, 22; Personal income tax and other taxes are reported in the local tax?
2. month-end certification (input tax); Copy tax (output tax) at the beginning of the month?
3. The salary is 1%, the welfare expenses are 14%, the trade union expenses are 2%, and the employee education expenses are 2.5%. (According to the tax law, enterprises, institutions and social organizations that establish trade union organizations shall deduct the funds allocated to the trade union according to 2% of the total wages of all employees every month with the Special Receipt for Allocation and Payment of Trade Union Funds issued by the trade union organization before tax. Where a "Special Receipt for Appropriation and Payment of Trade Union Funds" cannot be issued, the extracted trade union funds shall not be deducted before enterprise income tax).
4. Three insurances and one fund: housing accumulation fund, pension insurance, medical insurance and unemployment insurance?
5. The transportation fee, loading and unloading fee, reasonable loss and inspection fee of circulation enterprises are included in the operating expenses, while those of industrial enterprises are included in the costs?
6. If there is no trade union organization in the unit, the trade union funds cannot be accrued, let alone adjusted after accrual. Income tax only needs to be withdrawn once every quarter, not every month.
7. Cash is generally withdrawn from the "basic deposit account". It is generally stipulated that cash cannot be withdrawn from the settlement account, and it can only be withdrawn under special circumstances (supplemented by Zhong Shu). ?
8. Expenditure scope of travel expenses: transportation fee, accommodation fee, food subsidy, post and telecommunications fee, luggage freight and miscellaneous fees?
9. Keep the cashier's journal for 25 years?
several useful entries:
1. Long cash payment?
borrow: cash?
loan: loss and overflow of pending property
debit: loss and overflow of pending property?
loan: non-operating income (note: the reason cannot be found out)?
2. Short cash?
Borrow: Loss and overflow of pending property?
loan: cash?
debit: other receivables-cash shortage receivable (individual)?
-insurance compensation receivable?
management expenses-cash shortage (note: the reason cannot be found out)?
loan: loss and overflow of pending property?
3. Withdraw welfare funds?
borrowing: production cost?
operating expenses?
management fees?
loan: welfare funds payable?
4. provision for trade union funds?
borrowing: management expenses-union funds?
loan: other payables-trade union funds?
5. provision for employee education?
borrowing: management expenses-employee education expenses?
loan: other payables-employee education expenses?
6. Pay wages?
Borrow: Payable wages?
loan: cash?
tax payable-personal income tax payable?
other payables?
other receivables (withholding money)?
7. extract urban construction tax?
debit: main business tax and additional/other business expenses?
loan: tax payable-urban construction tax payable?
8. Accrual of education surcharge?
debit: main business taxes and surcharges?
loan: other payables-education surcharge?
9. Stamp duty?
Borrow: management expenses/prepaid expenses?
loan: bank deposit/cash (stamp duty of RMB 5 per account book)?
cashier work?
first, handle bank deposits and cash withdrawals. ?
2. Be responsible for the management of checks, drafts, invoices and receipts. ?
third, make bank accounts and cash accounts, and be responsible for keeping the financial chapter. ?
iv. be responsible for reimbursement of travel expenses. ?
1. If employees need to borrow money on business trips, they must fill in a debit slip, and then submit it to the general manager for approval and signature, and then submit it to the financial audit. After confirmation, the cashier will issue the money. ?
2. After employees come back from business trip, they should truthfully fill in the payment certificate, and affix the receipt or invoice at the back of the certificate, which should be signed by the witness first, then signed by the general manager, and then reimbursed by the cashier after accounting review.
v. payment of employees' salaries. ?
A cash payment?
1. For cash receipts and payments, the amount should be counted in person, and the authenticity of the face value should be noted. If the counterfeit money is confiscated, the responsible person shall be responsible. ?
2. Once the cash has been paid, the original document shall be stamped with the "Cash Payment Seal". The person responsible shall be responsible for overpaying or underpaying the amount. ? 3. Send the cash received every day to the bank, and do not "sit on the branch". ?
4. Do a good job of daily cash inventory every day to ensure that the accounts are consistent with the facts. Make a good cash statement to prevent cash profit and loss. Cash and equivalents are returned to the general manager after work. ?
5. Generally, the payment business of large denomination cash is not handled, and the procedures of transfer or remittance are used for payment. Special circumstances require approval.
6. No matter how much the employee borrows, it must be signed by the general manager, approved and borrowed with a debit note. If the loan is not approved and disputes arise, the responsible person shall bear the responsibility. ?
B bank account processing?
1. When registering the bank journal, distinguish the accounts first, so as to avoid overstepping the bounds. Open exchange procedures.
2. Make out the balance of each account every day, so that the general manager and financial accountant can understand the operation of the company's funds and dispatch the funds. Fill in the statement before work every day. ?
3. Take care of all kinds of blank checks and don't leave them anywhere. ?
4. The company's accounting chapter is usually kept by the cashier. ?
C reimbursement review?
1. Whether the agent signs the payment certificate and whether the witness signs it. If not, it should be supplemented. ?
2. Whether the original bill attached to the payment certificate has been altered. If yes, ask the reason or not be reimbursed. ?
3. Whether the formal invoice is mixed with the receipt, if so, it should be posted separately (in principle, except for the financial bill with the financial supervision seal, the other receipts shall not be reimbursed, nor deducted before tax, and supplemented by the clock book). ?
4. Whether there are more than three items on the payment certificate. If it exceeds, it should be re-filled. ?
5. Whether the large and small amounts are consistent. If it does not match, it should be corrected and re-filled. ?
6. Whether the reimbursement content is reasonable. If not, the reimbursement shall be refused. If there are special reasons, it shall be approved. ?
7. Whether the payment certificate is signed by the general manager. If not, it will not be reimbursed?
what is the work practice at the end of the month and the beginning of the month?
The end of each month and the beginning of each month are the busiest and most important times for accounting, and the results of a month's work should be collected, statements made and tax returns made in these days. The more hectic you are, the more likely you are to make mistakes. Therefore, accountants should classify their monthly work, prioritize it, and don't work blindly. Taking the general taxpayer of value-added tax as an example, this paper lists the key points that should be paid attention to in monthly accounting:
1. Calculation of VAT amount?
(1) actively check the sales business, fill in the expense invoice as soon as possible, and determine the output tax for the current month. ?
Sales is the focus of daily work and the core of business operation. Sales invoice is the legal evidence for financial bookkeeping and determining the occurrence of business. Therefore, enterprises should issue invoices to the other party as soon as possible when sales business occurs to determine the sales situation of the month. ?
There is a period of time for a business from the signing of a contract to the delivery of the company, the acceptance confirmation of the other party and the filling of the invoice, and this period of time is different because of the size of customers, the frequency of business dealings and the different acceptance procedures of each company. Sometimes the sales enterprise can't even determine the billing time independently, but can only make billing according to the needs of customers, which is inconsistent with the billing requirements stipulated in the tax law. ?
as the financial personnel of an enterprise, especially those responsible for tax work, they must be quite clear about the daily sales business of the enterprise, be familiar with the billing requirements of major customers, and be able to meet the customer requirements without delaying the normal work of the company. In order to coordinate the work of both parties well, accountants should start to verify the tax amount invoiced in the current month around the 2th of each month, and complete the business that should be invoiced as soon as possible. Usually, enterprises will stop filling out invoices three days before the end of each month. Therefore, if an enterprise needs an invoice from the other party, it should contact it as soon as possible, and don't wait until the end of the month to negotiate with the other party. ?
(2) carefully check the input invoices of the current month, ensure the timely authentication of invoices, and determine the input tax amount of the current month. ?
Generally, the goods will arrive at the enterprise before the invoice. The enterprise should also confirm the issuance of the invoice while collecting the goods, and should contact the other party to ask for the invoice when the invoice is not received within the specified time. ?
the input invoice can only be deducted after it has been certified and approved by the tax authorities. At present, the authentication of special invoices is generally self-authentication through online remote authentication system, and those who are not self-authentication in the unit should go to the tax authorities or intermediary agencies for authentication. Therefore, enterprise accounting should be certified in time within the specified time to determine the input tax for the current month. ?
when an enterprise inputs a large number of invoices every month, it usually does not authenticate all invoices in one month, but selectively authenticates some invoices. There are three main factors to be considered in invoice authentication: first, the amount of tax paid in the current month. Calculate the tax of the current month from top to bottom within the tax burden range stipulated by the tax authorities; Second, consider accounting inventory and cost treatment. Some goods are purchased and sold in the same month, and these invoices should be certified in the same month, otherwise the book inventory will be negative; Raw materials are needed for the cost calculation of production enterprises. If the invoice of materials used for production in the current month is not certified, the product cost will be reduced. Third, whether the invoice will expire. According to the requirements of the tax law, the invoice shall be certified within 9 days from the date of filling out (the validity period of different types of invoices is slightly different, please refer to the "Provisions on the time limit for deduction of input tax" for details). Because most enterprises, especially commercial retail enterprises, do not invoice for sales, which leads to the surplus of input invoices and delays in authentication. Therefore, enterprises should carefully check the input invoices of the current month when authenticating invoices, and first authenticate the invoices that are about to expire. ?
(3) control the output invoice tax, regulate the input invoice tax, and do a good job in tax calculation and payment. ?
VAT is the main tax paid by general VAT taxpayers, and the usual calculation of VAT is to subtract the input tax of the current month from the output tax of the current month and the undistorted input retained last month.