Under the guidance of the teacher, the three-year study of accounting specialty is coming to an end. Over the past three years, I have worked hard to learn accounting professional knowledge. Today, I made a summary of my learning achievements in the form of course knowledge summary, which is also a process of reviewing the past and learning new things, and has a positive effect on my actual work now and in the future.
Basic accounting course
First, basic accounting.
Basic accounting is the professional basis of financial accounting, and it is also the basis of learning intermediate financial accounting, cost accounting, management accounting and financial management.
1. What is the accounting content?
Broadly speaking, accounting content includes accounting, accounting supervision and accounting analysis. But both accounting supervision and accounting analysis must be based on accounting, so it can be said that accounting is the main content and the basis of accounting.
2. What is accounting?
Accounting is an accounting activity that takes money as the unit of measurement and uses accounting methods to continuously, systematically and comprehensively record, classify, summarize and analyze economic activities to form accounting information and provide basis for decision-making. Accounting is a basic function of accounting and the core and focus of accounting work.
3. Accounting methods
Mainly includes the following seven methods:
1), set the accounting subjects and accounts. The purpose is to provide various types of accounting indicators for enterprise management.
2) Double entry bookkeeping. Its advantage is that we can know the history of economic business content through the corresponding relationship of subjects, and check whether the records of related businesses are correct through the balance of subjects.
3) Fill in and review vouchers. As an accounting method, filling in and auditing vouchers not only provides real and reliable data for economic management, but also is an important aspect of accounting supervision.
4), registration books. The register must be based on vouchers, and the accounts must be closed and reconciled regularly to provide complete and systematic accounting data for the preparation of accounting statements.
5) Cost calculation. Through cost calculation, we can reflect and supervise whether the expenses incurred in the process of production and operation are saved or overspent, and determine the operating profit and loss of the enterprise accordingly.
6) Property inspection. In accounting, we must regularly or irregularly check the storage and use of all kinds of property materials and monetary funds, as well as the settlement of current accounts, and supervise the safe, complete and rational use of all kinds of property materials.
7) Prepare accounting statements. The information provided by accounting statements is not only an understanding of the operating results and financial status of enterprises, but also an important basis for analyzing and assessing the implementation of financial cost plans and budgets, as well as for preparing the next financial cost plans and budgets, and also a necessary reference for making business decisions and comprehensively balancing the national economy.
The above accounting methods are interrelated and closely coordinated, forming a complete method system. In the accounting method system, as far as its working procedures and processes are concerned, there are mainly three links: filling in and reviewing vouchers, registering account books and preparing accounting statements. Its basic content is that after the economic business happens, the handling personnel fill in or obtain the original vouchers, and after being audited and sorted by the accounting personnel, according to the set accounting subjects, adopt the double-entry bookkeeping method, prepare accounting vouchers and register the account books accordingly, calculate the costs of various expenses incurred in the production and operation process according to the vouchers and account books, check the account books according to the property, and prepare accounting statements regularly on the basis of ensuring that the accounts are consistent with the facts. These three links are connected with each other and basically cover the whole process of accounting.
4. Three basic links of accounting.
(a), fill in and review documents,
1. Fill in the original voucher.
(1) Basic requirements for filling in original vouchers
(1) is true and reliable. That is, fill in the contents of economic business truthfully, without fraud, alteration or painstaking efforts.
② The content is complete. That is, the items to be filled in should be filled in item by item (the recipient should pay attention to item by item verification), and there should be no gaps. It is particularly important to note that the year, month and day should be filled in according to the actual filling date of the original voucher; The name should be complete and cannot be simplified; The name or purpose should be clearly filled in, and there is no ambiguity; The signatures of relevant personnel must be complete.
(3) Fill in the time. In other words, whenever an economic transaction occurs or is completed, the original voucher should be filled in immediately, so as not to overstock, make mistakes or make up afterwards.
Write clearly. That is, the handwriting is correct and easy to identify, so that the digital writing meets the requirements of accounting technology, and the words are neat, untidy and "made"; Replicated certificates should not be staggered, continuous or ambiguous.
⑤ Use in sequence. In other words, receipts and payments or physical vouchers should be numbered in sequence or classification, and used in sequence when filling in. Skipped vouchers shall be stamped with "void" and shall not be torn up.
2. Fill in accounting vouchers
Filling in accounting vouchers is an important part of accounting work, and it is the sorting and classification of original vouchers. According to the requirements of double-entry bookkeeping, accounting entries are determined by accounting subjects as the basis for registering account books. Filling in accounting vouchers can make accounting more orderly, ensure the quality of accounting work, simplify accounting work and improve accounting efficiency, which plays a very important role.
If accounting mainly examines the original vouchers, then accounting vouchers are mainly filled in. The specific requirements for filling in accounting vouchers are as follows:
(1) Accounting vouchers must be based on original vouchers that have been verified or summarized. (2) Fill in the abstract correctly. The account correspondence and amount of the first-level account, the second-level account or the detailed account should be correct.
(3) the date of the proof of charge to an account. Because the receipt and payment business needs to be logged into the journal of the day, the date of the accounting voucher should be the actual receipt and payment date of monetary funds, but it is not necessarily the same as the date recorded in the original voucher. The transfer voucher shall be dated on the date of receipt of the original voucher, but the date of actual economic business shall be indicated in the summary column.
(4) The numbering of accounting vouchers should adopt different numbering methods according to different situations. If the accounting vouchers of various economic businesses of an enterprise adopt a unified format (common format), the voucher serial number can be used, that is, the serial number can be compiled on a monthly basis.
(5) Accounting vouchers should indicate the number of original vouchers attached for checking. If more than one accounting voucher is filled in according to the same original voucher, the accounting voucher without the original voucher shall be marked with "Appendix ×× Table, see the number. * * Accounting vouchers ". If the original voucher needs to be kept separately, it should be indicated in the attachment column, but the original voucher can be omitted when correcting wrong account and canceling the account.
(6) Accounting entries must be compiled in accordance with the accounting subjects and the nature of economic business uniformly stipulated in the accounting system, so as to ensure the consistency of accounting and facilitate comprehensive summary. When debit and credit bookkeeping is used, simple entries or compound entries are used to reflect the economic and business situation from the corresponding relationship of accounts.
(7) After the accounting vouchers are filled in, they should be rechecked and balanced according to the accounting methods adopted. Relevant personnel shall sign and seal. Should the cashier stamp "Received" and "Paid" on the receipt voucher or the payment voucher? In order to avoid collecting money again, pay again and prevent mistakes.
(2) registering accounting books
Basic requirements to be followed when registering account books:
1, accurate and complete; 2. Indicate the bookkeeping symbol; 3. Write blank; 4. Use blue and black ink for normal bookkeeping; 5. Red ink for special bookkeeping; 6. Sequential registration; 7. Balance; 8. Carry forward the past; 9. Print regularly.
(3) Prepare and provide financial statements.
Financial accounting statement requirements:
1, true and reliable. The indicators of accounting statements shall truthfully reflect the financial position, operating results and cash flow of the enterprise. Preparations to ensure the authenticity and reliability of accounting statements
2, comprehensive and complete. Accounting statements should reflect the whole picture of the production and operation activities of enterprises, and fully reflect the financial status, operating results and cash flow of enterprises. Measures to ensure the integrity of accounting statements.
3. Consistency. The accounting methods on which the accounting statements are based should follow the principle of consistency in the early and late periods and cannot be changed at will. If it is really necessary to change some accounting methods, the reasons for the change and its impact on the indicators of the report should be explained in the notes to the report.
4. Compile in time. Enterprises shall, in accordance with relevant regulations, submit accounting statements on a monthly, quarterly, semi-annual and annual basis.