The basic process of accounting is as follows:

The basic process of accounting can be roughly divided into seven steps:

Classify and prepare original vouchers Accounting vouchers, registration of accounting books, summary of accounting vouchers, general ledger registration, reconciliation and settlement, and preparation of accounting statements

The following will be explained in detail in order:

Classify the original vouchers

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First of all, after getting the original voucher, check whether it complies with the accounting procedures. You see the signatures on the back of these original vouchers, which are actually the reimbursement procedures. The person who initially got this note is the handler. He has to sign it first, and then take it to the financial department to verify whether the note is formal. If it is an invoice, it needs to be checked. Whether there is a tax supervision seal, then look at the following four points:

1. Whether the name of the paying unit, the date of filling in the voucher, economic business content, quantity, unit, amount and other elements are complete;

2. Whether the uppercase and lowercase amounts are consistent and consistent with the notches;

3. Whether there is the signature of the invoicing unit;

4. Whether there is the signature of the relevant person sign. We should also pay attention to these when issuing invoices. The amount must be sealed with the RMB symbol "￥". If there are too many bills to be reimbursed at one time, such as airplane, car, and boat tickets, extended service fees and handling fees for purchasing air tickets and tickets, postal and telecommunications fees, fixed meal invoices, road tolls, parking, car wash fees and other small scattered invoices , a paste sheet must be used.

Prepare accounting vouchers

According to the classification of the original vouchers, we can make vouchers, which are also called subpoenas. We got an IOU for 1,000 yuan, and we used it as an accounting voucher. Write the date first, then the summary, the subject, and the amount. Fill in as many original vouchers as there are attached. After the accounting vouchers are written, they still need to be reviewed, because they are all done by yourself, and mistakes may be made if you are not careful.

Register accounting books

After the vouchers are verified and correct, the account books should be registered. First number the vouchers in chronological order, and then register them in the corresponding account books one by one according to the subjects on the accounting vouchers. If you think this is cash, just register it in the cash account.

Only the cash and bank deposit journals in the account books must be cleared daily and monthly. The balance of the cash account must be reconciled with the inventory, that is, the amount of cash in the safe. The balance of the bank account must be reconciled with the bank statement on a regular basis. Check, other detailed accounts should be settled once a month.

Accounting voucher summary

It is to bring together the subjects and amounts of the accounting vouchers. I usually check if the accumulated vouchers are two or three centimeters thick, and then proceed. A summary.

The order of summary is: arrange the order according to the number on the voucher, then make a T-account according to the subjects on the voucher, copy one subject by one, and finally add up to see whether the total debit is equal to the total credit If the totals are equal, it means they are even, and then copy the data on the accounting voucher summary table.

Register the general ledger

Register the general ledger based on the accounting voucher summary table of the trial balance. There is a slight difference between the general ledger and the subsidiary ledger. In the subsidiary ledger, debits and credits are recorded on one line each, while in the general ledger, debits and credits are recorded on one line.

Reconciliation and settlement

After recording the general ledger, it is time to reconcile and settle the accounts. As long as the voucher is correct, the registered account should also be correct. Now I use financial software. This can be guaranteed, but manual accounting is not guaranteed. Therefore, accounts must be reconciled frequently to ensure that the accounting certificates are consistent, the accounts are consistent, the accounting facts are consistent, and the accounting statements are consistent.

Settlement is to settle the total amount and balance of the current period within a period of time, and then carry the balance forward to the next period or transfer it to a new account. Preparing accounting statements

After recording the general ledger and balancing the trial balance, you can prepare financial accounting statements. Those are the two statements I showed you initially: the balance sheet, the income statement, and the cash flow statement.