1. Accounting

Accounting is also called accounting reflection, which uses currency as the main measurement scale to reflect the capital movement of accounting entities. It mainly refers to the post-event accounting of the economic activities that have occurred or been completed by the accounting entity, which is the general term for accounting, accounting, and reimbursement in accounting work. Reasonably organizing accounting forms is an important condition for doing good accounting work. It is of great significance for ensuring the quality of accounting work, improving accounting work efficiency, preparing accounting statements correctly and timely, and meeting the needs of users of relevant accounting information.

2. Accounting process

The accounting process is the process from making vouchers to preparing accounting statements, also called the accounting cycle. To put it simply, we make accounting vouchers based on the original vouchers, then record detailed accounts based on the accounting vouchers, then summarize, then record the general ledger based on the summary table, and finally make reports based on the general ledger.

3. Specific process

1. Classify the original vouchers

First of all, after getting the original vouchers, check whether they comply 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 person who handles it. 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, check whether there is a tax supervision seal, and then look at the following four points:

(1) Name of the paying unit, date of filling in the voucher, economic business content, quantity, unit, amount, etc. Whether the elements are complete;

(2) Whether the upper and lower case amounts are consistent and consistent with the notches;

(3) Whether there is the signature of the invoicing unit;

(4) Whether there are signatures of relevant personnel

After these bills have been checked by the finance department, they must be signed by the department manager who agrees to the expenditure, then signed by the general manager, and finally obtained The Finance Department handles accounting. Enterprises have their own management systems, and they are not the same, but the normal procedures should be like this.

After the accountant gets these original vouchers, arranges them in chronological order, and then classifies them according to accounting elements, that is, to analyze what type of economic business they belong to, then determine the accounting subjects, find the correct borrower, and then do it Accounting voucher.

2. 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 made accounting vouchers based on it.

Write the date first, then the summary, the subject, and the amount. Fill in as many original vouchers as there are attached.

3. Register the account 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.

When keeping accounts, it is the same as making vouchers. The font should be neat and neat, so that others can recognize it. The numerical amount should be written diagonally and in one-half of the grid. First, it looks good; Leave room for correction.

4. Summary of accounting vouchers:

It is to bring together the subjects and amounts of accounting vouchers. I usually look at the accumulated vouchers to see if they are two or three centimeters thick. , just make a summary.

The order of summary is: arrange the order according to the number on the voucher, then make a T-account (Table 11) according to the subjects on the voucher, copy each subject one by one, and finally add up to see the total number of debits Is it equal to the total number of creditors? If it is equal, it means it is even. Then copy the data on the accounting voucher summary table.

5. 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. Also, the detailed ledger is recorded based on vouchers, while the general ledger is recorded based on summary. If the business volume is small, it can be summarized once a month and registered once in the general ledger. It all depends on the specific situation.

6. Reconciliation and settlement:

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

7. Prepare accounting statements: After recording the general ledger and balancing the trial balance, you can prepare financial accounting statements.

Legal basis:

The "Accounting Law" stipulates: (1) All receipts and payments of money and securities. (2) The receipt, addition, subtraction and use of property. (3) The occurrence and settlement of claims and debts. (4) Increases and decreases in funds and revenue and expenditure of funds. (5) Calculation of income, expenses and costs. (6) Calculation and processing of financial results. (7) Other matters that require accounting procedures and accounting. The Accounting Law sets forth the most basic standards and requirements for accounting.

Brief summary:

Accounting process:

1. Review original vouchers

2. Fill in and review

3. Cash journal

4. Detailed ledger and general ledger