every financial personnel should know this process, and more importantly, relevant financial software. At present, enterprises with a little scale or higher management level adopt information management. You should know how to use the software and how to set it up. As long as the vouchers are made correctly, everything else will be done by computer: vouchers-summary-subsidiary ledger-general ledger-various reports, etc. It is very necessary to understand the financial process first. \xd\\xd\ 1. General steps: \xd\ 1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers. \xd\ 2. Register cash book and deposit journal according to receipt and payment vouchers. \xd\ 3. Register the subsidiary ledger according to the accounting voucher. \xd\ 4. Summarize and compile account summary table according to accounting vouchers \xd\ 5. Register general ledger according to account summary table. \xd\ 6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger. \xd\\xd\ If the enterprise is small in scale and has little business volume, you can directly register the transactions in the general ledger without setting a detailed ledger. The actual accounting practice requires accountants to register every business in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the subject summary table. Enterprises can compile a summary of subjects every five days, ten days, fifteen days or once a month according to the business volume. If the business is quite large. You can also edit it once a day. \xd\\xd\ II. Specific contents: \xd\ 1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, you must do it after the signature of the financial (manager) person), and then prepare the account summary table to register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to try to balance through the account summary table to ensure that the records are not wrong). \xd\ 2. At the end of the month, we should also pay attention to depreciation and amortization of deferred expenses. If the start-up expenses of new enterprises are all transferred to expenses in the first month. The entry of depreciation is to borrow accumulated depreciation from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges will also be withdrawn, which is actually the local tax. Is to extract taxes and surcharges, including urban construction tax, education surcharge, etc., and tax decisions. \xd\ 3. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss subjects to the current year's profit, and borrow the current year's profit from the main business income (investment income, other business income, etc.). The second entry: Borrow the main business costs (main business taxes and surcharges, other business costs, etc.) from this year's profits. After the transfer, if the difference is on the debit side, it is a loss and does not need to pay income tax. If it is on the credit side, it means that the profit needs to pay income tax. The calculation method, income tax = credit difference * income tax rate, and then make accounting vouchers, borrow income tax to pay taxes-income tax payable, and borrow income tax from this year's profits (although income tax is related to profits, it is not a loss that does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive, If it is a positive number, it is necessary to calculate the income tax. At the same time, we should pay attention to the income tax accounting method. When the tax payable method is adopted, the income tax account and the tax payable account are equal. When the tax impact method is adopted, the income tax account and the tax payable account are not equal when timing difference exists.). \xd\ 4. Finally, prepare the balance sheet according to the balance of the general ledger's assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.), liabilities (bills payable, accounts payable, etc.) and owners' equity (paid-in data, capital reserve, undistributed profits, surplus reserve) (referring to the amount registered on the last day of the general ledger account), and according to the general ledger or account summary, \xd\ (The income from the main business and the tax payable should be determined according to the amount of tax copied in the national tax office every month, because the tax controller will print a form with specific figures on it) \xd\ 5. The rest are bookbinding vouchers, writing notes to statements, analyzing the situation table and so on \xd\ 6. Attention: \xd\ a, in addition to compiling accounting vouchers and registering. \xd\ b, at the end of the month, cash and bank accounts must be consistent, and the accounts must be consistent. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding funds. Pay attention to the time when filing tax returns at the beginning of the month, and don't file tax returns late. In addition, the invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions every month, including: accounts receivable, accounts payable and other accounts receivable. \xd\\xd\ III. Reporting Problems: \xd\ The accounting statements of enterprises include four statements, including profit distribution statement and cash flow statement in addition to balance sheet and income statement. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute the profits they make. The cash flow statement is only compiled according to the requirements of the tax authorities, and different regions and provinces have different requirements. The tax authorities will ask for you during the annual inspection in April. (Management, finance, business, manufacturing and other expenses have no balance at the end of the month, and the closing method adopts the statement method, and the profit and loss account can leave a balance at the end of the month; If there is a balance in manufacturing expenses, it belongs to the expenses to be distributed in products and is regarded as inventory on the balance sheet. You should look at what you have in the income statement. As long as you have it in your account, you can carry it forward, which is not easy to make mistakes. The profit of this year in the income statement should be consistent with that in the asset statement. \xd\\xd\ Details supplement: \xd\ 1. Value-added tax. Only enterprises registered after January 1, 22 will be handled in the national tax; Personal income tax and other taxes are reported in local tax \xd\ 2, and certified at the end of the month (input tax); Copy tax (output tax) at the beginning of the month \xd\ 3. Wages are 1%, welfare funds are 14%, trade union funds are 2%, and employees' education expenses are 2.5%. (The tax law stipulates that enterprises, institutions and social organizations that establish trade union organizations shall pay 2% of the total wages of all employees every month to the trade union, and the special receipt for the payment of trade union funds issued by the trade union organization shall be presented. Where a "Special Receipt for Appropriation and Payment of Trade Union Funds" cannot be issued, the extracted trade union funds shall not be deducted before enterprise income tax). \xd\ 4. Three insurances and one fund: housing accumulation fund, old-age insurance, medical insurance, unemployment insurance \xd\ 5. Transportation fees, handling fees, reasonable loss and inspection fees of circulation enterprises are all included in the operating expenses, while industrial enterprises are included in the cost \xd\ 6. If the unit has no trade union organization, trade union funds cannot be accrued, let alone adjusted after accrual. Income tax can only be withdrawn once every quarter, not every month. \xd\ 7. Cash is generally withdrawn from the "basic deposit account", and it is generally stipulated that cash cannot be withdrawn from the settlement account, unless there are special circumstances (supplemented by Zhong Shu). \xd\ 8. Expenditure scope of travel expenses: transportation, accommodation, food allowance, post and telecommunications, luggage freight, miscellaneous expenses \xd\ 9. Cashier's diary is kept for 25 years \xd\xd\ Several useful entries: \xd\ 1. Long cash payment \xd\ debit: cash \ Loans: non-operating income (note: the reason cannot be ascertained) \xd\ 2, cash shortage \xd\ Debit: loss and overflow of pending property \xd\ Loan: cash \xd\ Debit: other receivables-cash shortage receivable (individual) \ xd-insurance compensation receivable \ xd. 3. Withdraw welfare funds \xd\ debit: production costs \xd\ operating expenses \xd\ management expenses \xd\ loan: welfare funds payable \xd\ 4. Withdraw trade union funds \xd\ debit: management expenses-trade union funds \xd\ loan: other payables-trade unions. Xd\ loan: other payables-employee education expenses \xd\ 6, salary payment \xd\ debit: salary payable \xd\ loan: cash \xd\ tax payable-personal income tax payable \xd\ other payables \xd\ other receivables (withholding) \xd\ Xd\ Loan: payable taxes-payable urban construction tax \xd\ 8, accrued education surcharge \xd\ Debit: main business tax and surcharge \xd\ Loan: other payables-education surcharge \xd\ 9, stamp duty \xd\ Debit: management fee/prepaid fee \ x. \xd\ II. Be responsible for the management of checks, drafts, invoices and receipts. \xd\ III. Make bank accounts and cash accounts, and be responsible for keeping the financial seal. \xd\ IV. Responsible for reimbursement of travel expenses. \xd\ 1. If employees need to borrow money on business trips, they must fill in a debit slip, and then submit it to the general manager for approval and signature, and then submit it to the financial audit. After confirmation, the cashier will issue the money. \xd\ 2. After the employee returns from a business trip, he shall truthfully fill in the payment certificate, and affix the receipt or invoice at the back of the certificate, which shall be signed by the witness first, then signed by the general manager, and then reimbursed by the cashier after accounting review. \xd\ V. Payment of employees' salaries. \xd\\xd\ A Cash receipt and payment \xd\ 1. In case of cash receipt and payment, the amount shall be counted in person, and the authenticity of the face value shall be noted. If the counterfeit money is confiscated, the responsible person shall be responsible. \xd\ 2. Once the cash is paid, the original document shall be stamped with the "Cash Payment Seal". The person responsible shall be responsible for overpaying or underpaying the amount. \xd\ 3. Send the cash received every day to the bank, and do not "sit on it". \xd\ 4. Do a good job of daily cash inventory, so that the accounts are consistent with the facts. Make a good cash statement to prevent cash profit and loss. Cash and equivalents are returned to the general manager after work. \xd\ 5. Generally, the payment business of large denomination cash is not handled, and transfer or remittance procedures are used for payment. Special circumstances require approval. \xd\ 6. Employees who go out to borrow money, regardless of the amount, must be signed by the general manager, approved and borrowed with a debit note. If the loan is not approved and disputes arise, the responsible person shall bear the responsibility. \ xd \ \ xd \ bBank account processing \xd\ 1. When registering a bank journal, distinguish the accounts first, so as to avoid overstepping the bounds. Open exchange procedures. \xd\ 2. Make out the balance of each account every day, so that the general manager and financial accountant can understand the operation of the company's funds and dispatch the funds. Fill in the statement before work every day. \xd\ 3. Take good care of all kinds of blank checks, and don't leave them anywhere. \xd\ 4. The company's accounting chapter is usually kept by the cashier. \xd\\xd\ C reimbursement review \xd\ 1. Whether the agent signs the payment certificate and whether the witness signs it. If not, it should be supplemented. \xd\ 2. Whether the original bill attached to the payment certificate has been altered. If yes, ask the reason or not be reimbursed. \xd\ 3. Whether the formal invoice is mixed with the receipt, if any, it should be posted separately (in principle, except for the financial bill with the financial supervision seal, the rest of the receipts shall not be reimbursed or deducted before tax, supplemented by Zhong Shu). \xd\ 4. Whether there are more than three items on the payment certificate. If it exceeds, it should be re-filled. \xd\ 5. Whether the large and small amounts are consistent. If it does not match, it should be corrected and re-filled. \xd\ 6. Whether the reimbursement content is reasonable. If not, the reimbursement shall be refused. If there are special reasons, it shall be approved. \xd\ 7. Whether the payment certificate is signed by the general manager. If not, it will not be reimbursed.