I just worked as an accountant in a newly-built enterprise. How to set up an account? First, I bought cash books, bank journals, various subsidiary ledgers, general ledgers, accounting vouchers and other documents, and then began to set up accounting subjects according to the specific situation of the enterprise, and then prepared accounting vouchers to register various accounts according to the business that happened, and then it reached the formal stage.
Graduated from accounting in 2003, and began to be an accountant in 2008. My first job was as an internal accountant with an old accountant in an industrial enterprise. Two years later, many SMEs are recruiting accountants, but they can't recruit talents. General companies require experience when recruiting accountants. Don't you have two years of experience? Look around more. If you don't want to settle accounts when you go in, you can leave or ask before you go in.
Consulting the accounting treatment of internal accounts in small industrial enterprises. Accounting treatment methods are the same, there is no special method.
Internal accounting means that all data are recorded in the account, no matter what documents, everything that happens is recorded in the account.
How can a newly established small industrial enterprise make accounts through the boss, let the warehouse manager take stock of the warehouse, and then assign the warehouse manager how to do the work in the future? You should design the workflow, take stock every month and give you a report.
What needs to be done in the internal account of the construction enterprise 1. The nature of the enterprise is construction enterprise group, and the management level is divided into three levels: group company, branch company and project department.
2. The purpose of this process design is mainly to let the relevant personnel in the financial department understand the work content of this position and the work contact with relevant business departments.
3. The design basis of this process is the enterprise accounting system, relevant internal systems and regulations of the company, and some of the contents involved in tax payment have the characteristics of this enterprise, which may not be of reference significance to other enterprises.
This article is a summary of my work. Where there are mistakes and omissions, welcome to smash bricks.
XX Construction Enterprise Finance and Related Business Processes
I. Major business processes
1. Procurement: At the beginning of each month, each project department estimates the variety, specification and quantity of materials to be consumed each month according to the construction progress, and applies to the company ministry of materials and equipment.
2, supplier selection and evaluation:
Ministry of materials and equipment compiles the supplier list according to the qualifications, supply capacity and reputation of suppliers, evaluates the suppliers that meet the requirements, gives priority to the selection of high-quality suppliers, and resolutely puts an end to unqualified suppliers to participate in bidding and supply.
Establish purchasing information files according to material suppliers, and mark the accepted materials accordingly to ensure the traceability of various materials.
3. Procurement: After receiving the application for materials submitted by the project department, ministry of materials and equipment makes an inquiry from the registered suppliers by means of bidding and direct procurement according to the size of the transaction amount, and determines the suppliers and supply quantity according to the principle of homogeneous and low price.
4. Acceptance:
After the supplier delivers the goods to the project department, the materials staff of the project department shall check the varieties, specifications, quality and quantity of the application materials one by one, go through the warehousing formalities and sign the acceptance sheet, and report it to the materials staff of each project department for signature and confirmation.
The material acceptance sheet is made in triplicate, one kept by the material keeper as the basis for registering the warehouse material account, one for the supplier as the checkout voucher, and one for the company's finance department to enter.
5, recipients:
Each team of the project department shall strictly follow the quantity of materials required for the corresponding construction progress, and shall not collect or collect materials inconsistent with the current construction.
When receiving the goods, the warehouse keeper should fill in the material requisition form and sign it by the receiving team. At the same time, it shall be submitted to the person in charge of the project department for signature and approval, and the warehouse keeper shall issue materials according to the name, specification and quantity on the requisition list.
6. Balance: At the end of each month (before 26th), each project department shall make an inventory of various materials (steel, cement, etc.) in stock. Temporary), prepare the monthly report of materials receiving, sending and storing, fill in the quantity, unit price and amount of materials in a balanced way, and submit it to the company's finance department before the 29th of that month after being signed by the inventory personnel and warehouse keeper.
7. Inventory management:
The material warehouse should take effective storage measures according to the varieties and attributes of the stored materials to ensure that the stored materials are intact.
The material warehouse shall establish an inventory material ledger, register strictly according to the material receipt and requisition, calculate the book balance of various materials in time at the end of the month, and make regular inventory. If there are differences, the reasons should be found, and the book number should be adjusted according to the actual inventory to ensure that the accounts are consistent with the facts.
8. Disposal of waste materials:
9. Inspection and supervision: ministry of materials and equipment of the Company is responsible for inspecting and supervising the use and management of the inventory materials of each project department. Ministry of materials and equipment should regularly and irregularly check the management of the inventory materials of each project department, and point out the problems in time when found.
Second, the output value declaration process
1. Confirm the image progress: At the end of each month, the business department will calculate the completion percentage according to the image progress of each project under construction.
2. Confirm the output value of the current month: the operation department multiplies the total cost of each project under construction by the completion percentage to calculate the completed output value of the current month.
3. Declare the output value: the Operation Department will report the output value of each project in the current month to the Finance Department for input.
4. The finance department records the income of the current month according to the output value confirmation signed by the sales manager, and at the same time confirms the accounts receivable of the construction unit corresponding to each project under construction.
Three. Report preparation and submission process
1. Closing: at the end of each month, after the general ledger accounting of each unit has processed the income, cost, expenses, assets, liabilities, rights and interests and other related businesses, the fixed assets, wages and other related systems will be closed first, and then the general ledger system will be closed.
2. Statement preparation: According to the requirements of the group company, the general ledger accountant prepares 9 kinds of statements such as balance sheet, profit and profit distribution statement and cash flow statement on a monthly basis, and writes financial analysis on a quarterly basis.
3. Confirmation of branches: After the report is compiled, it will be signed by the financial director of the branch and submitted to the person in charge of the branch for confirmation.
4. Report:
Before 5: 00pm on the 5th of each month, the finance departments of each branch will send the electronic document of last month's report signed and confirmed by the general manager of the branch to the consolidated statement accounting office of the group finance department by email.
The official text of the monthly report is sent to the Group Finance Department by email every month or quarter.
5. Consolidated statements:
After receiving the accounting statements of each unit, the accounting personnel of consolidated statements should first review them, and the statements with inconsistent cross-checking relationship should be returned for correction.
Consolidated statement accountant prepares the consolidated accounting statement of the group according to the prescribed template, and reports it to the manager of the group finance department before 5: 00 pm on the 8th of each month.
6. Financial analysis: The manager of the group finance department writes the group financial analysis according to the consolidated accounting statements and the financial analysis of each unit, and reports it to the chief accountant of the group company for review before leaving work every month 10 and then to the board of directors of the group.
Four, accounting (cashier, cost, general ledger, fixed assets) process
1. Basic process: voucher preparation-voucher review-bookkeeping-reconciliation-other system settlement-general ledger system settlement.
2. Pay social insurance premiums:
When withdrawing social security expenses, borrow: management expenses-employee insurance (the part paid by the company).
Other receivables-employee insurance (individual contributions)
Internal transaction -XX branch (all)
Loans: bank deposits
When paying wages, borrow: wages payable (according to the amount of social insurance premiums not deducted)
Loans: other receivables-employee insurance (individual payment)
Bank deposit or cash (depending on the difference)
3. Pay taxes:
When issuing engineering invoices, the Shanghai branch does not do accounting treatment, but the Shanghai office does.
Debit: Accounts Receivable-Construction Unit
Loan: project settlement income-each project
After receiving the receipt issued by the office according to the tax amount,
Borrow: Taxes payable-various taxes and fees.
Other payables-various expenses
Loan: bank deposit (or internal transaction-Shanghai office)
4. Fixed assets: receipt of purchase documents-daily processing of fixed assets system-asset addition-fixed assets card-vouchers generated by fixed assets system-month-end depreciation-check with general ledger system-fixed assets system settlement.
When fixed assets increase, borrow: fixed assets-department
Loan: bank deposit (or accounts payable)
When withdrawing depreciation, debit: management expense-depreciation expense (used by management department).
Engineering construction-project department (responsible for the production and management of the project department)
Credit: accumulated depreciation
5. Low-value consumables: those that should be included in the low-value consumables according to relevant regulations should be included in the low-value consumables account first-90% amortized according to 9 1 amortization method is included in the relevant project cost-the other 65,438+00% is written off when the low-value consumables are scrapped and transferred to the relevant costs.
When purchasing, borrow: low-value consumables-special names.
Loan: bank deposit (or accounts payable)
When collecting money, borrow: engineering construction-project department-office supplies and other subjects.
Management expenses-amortization of low-value consumables
Loan: low-value consumables-specific name
If anyone is lost or damaged, the responsibility of the relevant personnel shall be investigated, according to 10% of the balance of low-value consumables.
Debit: loss of pending property-loss of pending current assets.
Loan: low-value consumables-specific name
After studying and deciding the treatment method,
Debit: cash (or other receivables-relevant responsible person)
Non-operating expenses (balance greater than compensation difference)
Loan: low-value consumables-specific name
Non-operating income (compensation for the difference greater than the balance)
When scrapped naturally, the balance of 10% shall be borrowed: engineering construction (or management expenses).
Loan: low-value consumables-specific name
6. Inventory materials: when the project department purchases the main materials (steel bars, steel products and cement), it will be included in the inventory materials-at the end of the month, the project department will conduct on-site inventory, prepare the monthly report of receiving, sending and storing materials, and send it to the cost accounting department of the company's finance department-cost accounting will calculate the actual consumption and amount of the main materials of each project department according to the balance at the end of the month as the cost of the month.
7. Temporary facilities: those that should be accounted as temporary facilities according to relevant regulations shall be included in the temporary facilities first-the project department that uses the temporary facilities for the first time shall be included in the cost of the project department according to 60% of the total cost-the project department that uses the temporary facilities for the second time shall be included in the cost of the project department according to 40% of the original total cost, and the expenses incurred in dismantling and rebuilding the temporary facilities.
When purchasing temporary facilities: borrow: temporary facilities-dedicated temporary facilities.
Loan: bank deposit (or accounts payable)
When entering the project department, the cost is borrowed: engineering construction-project department-amortization of temporary facilities.
Loan: amortization of temporary facilities
8. Amortization of intangible assets: according to the self-made calculation table, the intangible assets on the books will be amortized evenly within the specified service life. Namely:
Borrow: construction (or management expenses)
Loan: intangible assets
9. Accrual of wages and benefits: According to the attendance records reported by the Human Resources Department and each project department at the end of each month, the total attendance days of managers and hourly workers in that month are calculated by departments-the wages and benefits that should be included in the cost in that month are calculated by departments and personnel according to the stipulated daily wage rate-and relevant accounting vouchers are made. Namely:
Borrow: management fee-salary (or welfare fee)
Construction-Project Department-Salary, hourly salary and welfare expenses of project management personnel
Loans: Payable salaries-salaries of managers, project managers and hourly workers.
Benefits payable
10. Confirm the project settlement income: at the end of each month, the business department submits the confirmation sheet of the current month's output value-general ledger accounting confirms the project settlement income of each project department according to the output value of each project. Namely:
Debit: Accounts Receivable-Construction Unit
Loan: project settlement income-each project department
1 1. Turnover tax extraction: according to the output value confirmation form submitted by the business department at the end of each month, the tax payable and other payables are calculated according to the project, namely:
Borrow: main business taxes and surcharges (each project department)
Loan: Taxes payable (taxes)
Other payables (various expenses)
12. Cost carry-forward: before the end of the month, the cost accountant will count the items contained in the cost documents of each project department into the relevant project costs-the general ledger accountant will carry forward all the costs incurred in the current month to the corresponding items in the project settlement cost account according to the project department. Namely:
Debit: project settlement cost-each project department
Loan: Project Construction-Project Carry-over
13. Carry forward profit and loss: carry forward profit and loss according to the occurrence of all profit and loss accounts in the current month. Automatically generated vouchers,
Debit: this year's profit
Credit amount detail account
Credit: debit amount of each detail account.
Current year profit
14. Voucher review: Vouchers made by cashier and cost are reviewed by general ledger accounting, and vouchers made by general ledger accounting are reviewed by the manager of finance department.
15. Check the actual accounts of cash and bank deposits at the end of the month, and prepare the cash inventory statement and bank balance reconciliation statement. If there is any difference, find out the reason in time and deal with it.
16, Bookkeeping and Closing: Bookkeeping after voucher approval, and closing in the general ledger system after bookkeeping reconciliation is correct and other systems have closed.
17. data backup: the data in financial software should be backed up regularly according to the company's regulations, and the network administrator of the company is responsible for the backup work.
Verb (abbreviation of verb) expense reimbursement process
1. Fill in the expense reimbursement form: the expense handling personnel fill in the expense reimbursement form, summarize and fill in the original voucher according to the expense category, and then paste it and sign it.
2. Audit of department heads: the department heads sign opinions on the expenses handled by the personnel of the department, and sign after approving the reimbursement.
3. Examination and approval by the general manager of the company: it mainly examines whether the expense reimbursement voucher is true and meets the company's expense allocation regulations.
4. Audit by the manager of the finance department: to review whether the reimbursement bills are true and legal and whether they conform to the provisions of the financial system.
5. Cashier's Reimbursement: Cashiers can only accept expense reimbursement vouchers with complete examination and approval procedures, consistent records of original bills and expense reimbursement forms, and correct amounts.
6. Making cashier's vouchers: Cashiers make cash and bank vouchers in time according to the original vouchers that have been reimbursed, so as to ensure the correct use of subjects, timely handling of vouchers and monthly settlement.
Cost allocation process of intransitive verbs: the original vouchers for cost input are divided into material receipt document, outsourcing project list, material reversal table, expense reimbursement document of project department, etc.
The basic process is: receiving the original expense voucher-checking whether the examination and approval procedures are complete, whether the original voucher is true and legal, and whether the amount is correct-entering the account.
1, material receipt document: the warehouse keeper accepts the materials, issues the material receipt document-signed by the material staff of the project department-and records the cost accounting. That is to say,
Borrow: Inventory materials (or engineering construction)
Credit: Accounts Payable-Supplier
2. List of subcontracted projects: The Operation Department issues the list of subcontracted projects-cost accounting is carried out according to the list of subcontracted projects. That is to say,
Borrow: project construction-each project department-subcontracting project funds.
Credit: Accounts Payable-Subcontractor
3. Material reversal table: the material staff of the project department counts the inventory materials, prepares the monthly report of material receipt, delivery and storage-the cost accounting reverses the quantity and amount of inventory materials consistent with the warehouse inventory-the difference is the actual consumption in the current month and is included in the cost. Namely:
Borrow: project construction-each project department-material fee.
Borrow: Inventory Materials-Each Warehouse-Material Category
4. Expense reimbursement form of the project department: go through the reimbursement procedures according to the "Expense Reimbursement Process"-the cashier submits the cashier voucher for reimbursement to the cost accounting office-the cost accounting document is prepared.
Seven. Payment process
1. Submit payment application: the supplier or payment application department should fill in the payment application form, indicating the reason of payment application, payee and payment amount, and the accounts payable should provide invoices.
2. The business department signs an opinion: if it belongs to the material procurement business, it will be reviewed by the material staff of the material department and reported to the manager of the material department for signature and approval; Belong to the expenses, signed by the person in charge of the office or other departments.
3. Examination and approval by the general manager of the company: mainly to examine whether the proposed payment is due according to the contract and whether the purchase price is reasonable, and sign the examination and approval opinions.
4. Audit by the manager of the finance department: check whether the proposed payment has reached the payment time, whether the provided invoice is true and legal, and arrange the payment time according to the capital plan.
5. Handling payment procedures: the payee submits a payment application with complete approval procedures to the cashier, and the cashier issues a payment bill according to the approved amount.
Eight, wage calculation and payment process
1. Attendance declaration: on the second working day after the end of each month, the attendance sheet of the management department is reviewed by the manager of the human resources department, and the attendance sheet of each project department is reviewed by the deputy general manager in charge of the branch, and then submitted to the general ledger accounting department of the finance department.
2. Payroll accrual: The general ledger accountant accrues wages and welfare expenses according to the attendance working days recorded on the audited attendance sheet and the salary accrual standards of various personnel stipulated by the company, and counts them into the related costs and management expenses of the current month respectively.
3. Prepare payroll: General ledger accountant prepares payroll for company managers, project managers and hourly workers according to the manager's attendance days recorded in the audited attendance sheet, while cost accountant prepares payroll for company managers, project managers and hourly workers according to the social insurance premium withholding list provided by human resources department, and deducts the personal burden of social insurance premium.
4. Wage recheck: The personnel designated by the Finance Department recheck the correctness of attendance working days, wage standard, deduction amount and wage calculation.
5. The manager of the finance department reviews and the general manager approves: hourly wages can be paid after approval.
6. Preparation of punch-in notice: According to the audited payroll, the cashier prepares the bank punch-in notice of the company and the project manager, indicating the cardholder's name, ID number, paid salary amount, etc.
7. General Manager approves issuance: After the punch-in notice is approved by the general manager, it will be stamped with the official seal of the company.
8. Wage payment: the cashier will issue a check according to the approved punch-in notice and punch in the bank; The hourly wage paid in cash is paid by the cashier to each project department.
9. Salary payment for new employees: After the new employees (including the transfer between new employees and branches) go through the formalities, the Human Resources Department will submit the salary payment standard for new employees to the Finance Department; The general ledger accountant of the finance department calculates and pays wages according to the attendance days of new employees recorded in the attendance sheet.
10. Resignation salary settlement: The Human Resources Department submits the Employee Resignation Handover Form to the Finance Department, indicating the salary settlement standard, total man-days of attendance and deduction amount. The finance department shall settle the resignation salary according to the salary calculation and payment process.
Nine. Budget preparation process
1. Formulation of budget indicators: Before the start of the budget period, the budget committee of the group company shall formulate budget indicators and related preparation requirements.
2. Design and approval of the budget report system: The Finance Department of the Group Company is responsible for designing the budget report system according to the budget indicators formulated by the Budget Committee, submitting it to the Budget Committee for approval and distributing it to all budget units.
3. Budget preparation of member companies: relevant functional departments of each branch prepare relevant business forms, which are summarized by the financial department of the branch, and then the branch budget is prepared, signed by the general manager of the branch and submitted to the office of the budget committee of the group company.
4. Business data review: After receiving the budget statements of each branch, the Budget Committee Office shall first submit them to Group ministry of materials and equipment and Group Operation Department to review the relevant business data and indicators of the budget statements.
5. Compilation of summary budget statement: The Group Finance Department prepares the Group's total budget statement according to the statements of branches audited by relevant business departments of the Group and submits it to the Budget Committee.
6. Approval of Budget Statements: The Budget Committee approves the summary budget statements submitted by the Group Finance Department. Submitted to the Finance Department of the Group to draft relevant documents according to the indicators of the audited budget statements and distribute them to all branches.
How to do the internal account of an enterprise is based on the real transaction of the enterprise, and it is done by the same accounting treatment method as the external account. However, it should be recorded, analyzed and managed in more detail according to the situation of its own enterprise and the information that leaders are concerned about.
I think the general focus is on procurement, production costs, accounts receivable and accounts payable.
Warehouse management software for small industrial enterprises, it is recommended to try "Wangpu Wealth Management Treasure".
"Wangpu Wealth Management Treasure" is a general management software specially developed for trading companies, shops and supermarkets, and is suitable for various industries, including purchasing, sales, inventory management, wealth management, customer relationship management and personal affairs management. "Wangpu Wealth Management Treasure" has the functions of commodity management, institution management, business card book management, employee management, invoice voucher management, invoice list printing and financial management. You can print various documents, query and summarize according to various conditions, and automatically generate various leaderboards. Commodities support barcode management (self-made barcodes and batch print barcodes can be used). Support SMS group sending, typing of various postal documents, caller ID and dialing, customer membership integral management, bar code membership card, lottery and other special functions. It can automatically generate illustrated electronic samples, and support LAN and Internet networking operations. All the data are saved in a separate file, and there is no need to install a large database. The software is practical, simple, convenient and fast. It is an ideal management and financial management tool for trading companies, shops, supermarkets and individuals.
What is the income tax rate for small industrial enterprises? I. Enterprise Income Tax Law of People's Republic of China (PRC);
Article 4 The enterprise income tax rate is 25%.
Article 28 The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.
Two. Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC);
Article 92 The qualified small-scale low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:
(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.
Article 93 The high-tech enterprises supported by the state as mentioned in the second paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises that have core independent intellectual property rights and meet the following conditions:
(a) products (services) belong to the high-tech field supported by the state;
(two) the proportion of research and development expenses in sales revenue is not less than the prescribed proportion;
(three) the proportion of high-tech products (services) income in the total income of the enterprise is not less than the prescribed proportion;
(four) the proportion of scientific and technological personnel in the total number of employees of the enterprise is not less than the prescribed proportion;
(5) Other conditions stipulated in the Administrative Measures for the Identification of High-tech Enterprises.
"State-supported high-tech fields" and the administrative measures for the identification of high-tech enterprises shall be formulated by the competent departments of science and technology, finance and taxation of the State Council in consultation with the relevant departments of the State Council, and shall be promulgated and implemented after being approved by the State Council.
For industrial enterprise accounting EXCEL, people who have no work experience are unwilling to accept it, not to mention such an important position as accounting. In view of this situation, the Pearl River Delta of accounting net has launched the simulated training of industrial enterprise accounting (continuous accounting for five months). Every business has original vouchers and documents, and there are supporting teaching CDs to explain it. It will be easy to learn at first glance. migrate