Dongguan agency accounting operation process, how is Dongguan agency accounting generally operated? The specific operation process is as follows:

(1) Review the original voucher;

< p>After getting the original voucher, check whether it complies with the accounting procedures, for example, check whether the name of the paying unit, the date of filling in the voucher, economic business content, quantity, unit, amount and other factors are complete; whether the upper and lower case amounts of the voucher are consistent. Whether it matches the notch; whether the voucher has the signature of the invoicing unit; whether the relevant voucher has the signature of the relevant person.

(2) Fill in the accounting voucher;

According to the classification of the original voucher, the voucher can be made. The voucher is also called a summons. The specific operation is: first write the date, then write the summary, write the subject, write the amount, and fill in as many original vouchers as there are attached vouchers, and the accounting voucher is completed.

(3) Data review;

The verification of data is mainly to check whether there are any errors in the relevant data.

(4) Accounting;

Register the account according to the accounting voucher. Generally, the necessary books for small companies mainly include: cash journal, bank journal, general ledger, and three-column detailed ledger.

(5) Preparation of accounting statements;

Accounting statements need to be filled out based on analysis and calculation of general ledger account balances, detailed account balances, and general account and detailed account balances. In addition, some information in the notes to the accounting statements needs to be prepared based on the records in the reference register.

(6) Tax declaration;

Currently, the taxes that enterprises need to declare mainly include: value-added tax, income tax, etc. Enterprises should make tax adjustments in accordance with regulations and calculate various tax payables in accordance with the law.