1. Accounting personnel are required to love accounting work, feel at ease in their posts, be loyal to their duties, do their best and do their duty.

2. Be honest and trustworthy. Accounting personnel are required to be honest and trustworthy, tell the truth, do honest things, practice cautiously, have the highest reputation, and not be tempted by interests, cheat or reveal secrets.

3. Honesty and self-discipline. Accounting personnel are required to distinguish between public and private, not greedy, law-abiding, honest and clean.

4. objective and fair. Accounting personnel are required to have a correct attitude, act in accordance with the law, seek truth from facts, act impartially and maintain their due independence.

5. Stick to the guidelines. Accounting personnel are required to be familiar with the national laws and regulations and the unified national accounting system, always carry out accounting in accordance with the requirements of laws and regulations and the unified national accounting system, and implement accounting supervision.

6. Improve your skills. Accounting personnel are required to enhance their consciousness and sense of urgency to improve their professional skills, study hard, study hard, keep forging ahead and improve their professional level.

7. Participate in management. Accounting personnel are required to study related businesses while doing their job well, be fully familiar with the business activities and business processes of their own units, take the initiative to put forward reasonable suggestions, assist leaders in making decisions, and actively participate in management.

8. Strengthen services. Accounting personnel are required to establish service awareness, improve service quality, and strive to maintain and enhance the good social image of the accounting industry.

II. Business Operation and Accounting Process

1. Accept the entrustment of customers.

(1) Understand the basic situation of customers and evaluate the risk of this business.

(2) Decide whether to accept the entrustment of the customer, and if so, discuss specific operational matters with the customer and sign an agreement.

2. Handle the handover procedures of relevant materials with the company's financial and accounting personnel.

(1) The handling personnel of both parties shall list the data, data number and handover date, which shall be signed and sealed by both parties.

(2) according to the characteristics of the enterprise, according to the actual needs, set up the necessary accounting subjects.

(3) Understand the operation mode and production process of the enterprise, and help the enterprise to establish the accounting internal control system.

Step 3 check the original document

Auditing original vouchers is an essential link in accounting work, and it is the supervisory authority entrusted by the state to accountants. Only the audited original vouchers can be used as the basis for preparing accounting vouchers and registering subsidiary ledger. Accounting personnel should mainly review the original documents.

(1) Review the legality and rationality of the original vouchers, that is, according to the relevant national policies, laws, regulations, plans and contracts, review whether the economic business reflected in the original vouchers is reasonable and legal, whether there is any violation of the provisions of the financial system, whether the principle of earmarking is implemented, and whether there are irregularities such as corruption, theft, false reporting and forgery of vouchers.

(2) Review the completeness and correctness of the original vouchers. That is, to review whether the contents of the original documents and the filling procedures meet the prescribed requirements. First of all, we should check whether the original documents have the basic contents necessary as legal documents, and then check whether the relevant quantity, unit price and amount on the original documents are correct. If the content of the original voucher is ambiguous, the company is not a company, and there is no payee's signature, the time quantity, unit price and amount on the original voucher have been altered, or the content and amount have been increased, you should contact the customer in time to understand the real situation of the original voucher.

4. Handling of all kinds of original vouchers with problems

In the process of auditing the original vouchers, accountants should conscientiously perform the duties and authority entrusted by the accounting law and adhere to the systems and principles. Accounting personnel should refuse to handle the cases where the receipts and payments in violation of state regulations, expenditures exceeding planned budget or prescribed standards, prepayments in violation of system regulations, illegal sales of materials, arbitrary lending, selling, scrapping and disposal of property and materials, and uncrowded vouchers are spread into production costs in accordance with state regulations on the scope and division of costs and expenses. Accounting personnel should return vouchers with incomplete contents, incomplete procedures and incorrect figures, and ask the handler to go through the formalities or make corrections. For forged or altered original vouchers that are fraudulent and seriously illegal, accounting personnel should detain them while refusing, and report to the person in charge of the unit in time, demanding to find out the reasons and investigate the responsibility of the parties.

5. Fill in accounting vouchers

Accounting personnel should fill in accounting vouchers in strict accordance with the prescribed format and content, and must meet the following requirements in addition to true records, complete contents, timely filling and clear handwriting.

(1) The "Summary" column is a brief description of the economic business, and the written description should be concise and general to meet the requirements of the registration books.

(2) The subjects to be borrowed and lent shall be determined according to the economic business content and the accounting system. Accounting subjects must be used correctly, and the names of accounting subjects should not be simplified at will. Relevant secondary or subsidiary accounts should be filled in completely.

(3) In accounting vouchers, the accounts that should be borrowed and lent must keep a clear correspondence.

(4) After a voucher is filled in, it should be added up according to the accounting method to check the balance of the corresponding subject.

(5) The accounting vouchers must be numbered continuously, so as to be audited and avoid the loss of vouchers.

(6) Each accounting voucher should indicate the number of attachments for future verification.

6. Number accounting vouchers

All accounting vouchers must be classified and numbered in sequence and filled in the number column. Complex economic business needs to prepare more than two accounting vouchers, which can be expressed in figures.

7. Review accounting vouchers

All accounting vouchers must be carefully examined. In the process of auditing accounting vouchers, if mistakes are found in the filling of accounting vouchers, they shall be corrected in accordance with the prescribed methods. Only audited accounting vouchers can be used as the basis for registering account books. The audit of accounting vouchers mainly includes the following contents.

(1) Whether the original voucher is attached to the accounting voucher, and whether the economic content of the accounting voucher is the same as the attached original voucher.

(2) Whether the corresponding relationship between the accounts payable and the accounts payable is clear and the amount is correct.

(3) Whether the items in the accounting voucher are complete, whether the abstract is clear and whether the signatures of relevant personnel are complete.

8. Errors and frauds that are easy to occur in accounting vouchers.

Errors and frauds that are easy to occur in accounting vouchers mainly include:

(1) wrong account.

(2) The total amount is calculated incorrectly.

(3) The accounting voucher is inconsistent with the attached original voucher.

(4) Cheating on summary vouchers.

(5) The "abstract" in accounting vouchers is distorted and false accounting vouchers are fabricated.

9. Voucher transmission and matters needing attention during transmission

The transfer of accounting vouchers refers to the whole process of accounting vouchers from the beginning of filling or obtaining to the examination and entry. Handover includes handover with customers, internal handover and handover with regulatory agencies;

(1) Handover with customers:

A the managers of both parties shall list the data, data number and handover date.

B. After verification, both parties shall sign and seal the handover, and indicate the handover date.

(2) Internal transfer:

A. When the bookkeeper receives the customer data, he should check the handover list handed over by the handling personnel and the customer, sign the delivery date after verification, and the data shall be kept by the bookkeeper.

B. After accounting treatment, the data need to be returned to the customer, and the bookkeeper should make a list and data number. After being checked by the handling personnel, both parties shall sign and indicate the handover date.

(3) Handover with regulatory agencies:

A This agency bookkeeping company uniformly stipulates that if the government supervision department needs to consult the customer information, if the customer information is still in this agency bookkeeping company, the handling personnel of this agency bookkeeping company will pass the handover with the customer, and then the customer will provide relevant information to the government supervision department.

10. Writing of numbers in accounting vouchers

When filling in accounting vouchers, the handwriting must be clear and neat, which meets the requirements of the basic accounting work norms formulated by the Ministry of Finance.

1 1. Write a "summary" according to the characteristics of accounting business.

The summary of economic business in accounting vouchers must be true. When filling in the "abstract", it should be concise, comprehensive and clear, and should focus on the problem.

12. Basic requirements for enabling account books

In order to ensure the legitimacy of accounting books and the integrity of data, and clarify the responsibility of bookkeeping, it is necessary to communicate with customers before opening accounting books, so as to set up specific accounting books. Account book activation is completed by the customer's supervisor bookkeeper, supervised by the person in charge of bookkeeping business, and the bookkeeper fills in the account book activation form. The requirements for filling in the account book activation table are:

(1) Fill in the activation date and the start and end pages of the activation account book. If the user-defined account book is enabled, the start and end pages have been printed and need not be filled in; Enable loose-leaf account books, and you can fill in the start and end pages when binding.

(2) Fill in the name of the bookkeeper and the name of the person in charge of the agency bookkeeping business and affix the seal to show prudence and responsibility.

(3) Stamp the official seal of the company account to show seriousness.

(4) When the bookkeeper or customer's accounting work changes, the account book handover procedures shall be handled, and the handover date and the name of the recipient's supervisor shall be clearly recorded on the activation, and the official seal shall be affixed.

13. Basic requirements for registering account books

In order to ensure that account book records, cost calculation and accounting statements are not wrong, account book registration must be carried out according to audited accounting vouchers.

The basic requirements for registering account books are:

(1) The content is accurate and complete. When registering accounting books, relevant information such as the date, number, business content summary and amount of accounting vouchers shall be registered item by item in the accounts, so that the figures are accurate, the abstract is clear, the registration is timely and the handwriting is neat. For each accounting subject, on the one hand, it should be included in the relevant general ledger, on the other hand, it should be included in the subsidiary ledger to which the general ledger belongs. The date recorded in the account book shall be the date when the accounting voucher is filled in; If the original self-made vouchers (such as material receipt and material requisition, etc. ) as a basis for bookkeeping, the date in the account book record should be filled in according to the date on the relevant self-made voucher. In addition, the bookkeeper who is responsible for registering the account books should review the accounting vouchers audited by special auditors before registering the account books, which is the requirement of post responsibility system and internal intervention system. If the bookkeeper can't understand some problems in the bookkeeping voucher, he can ask the bookkeeper or other personnel; If you think there is an error in the handling of accounting vouchers, you can suspend the registration and report it to the person in charge of accounting business in time, and the person in charge of accounting business will make a decision to change or publish it. In any case, accountants who do not fill in accounting vouchers shall not change accounting vouchers by themselves.

(2) Register the account books in time. There is no uniform regulation on how long the interval of registering account books should be, depending on the specific accounting form adopted by the unit. This bookkeeping unit registers books at different times according to different accounts. For example, the cash book and bank journal are registered every fifteen days, and the balance is settled at the end of the month to check with customers. The rest of the account books begin to register the accounting vouchers of the previous month at the beginning of each month, and are completed before the 20th of each month.

(3) indicate the bookkeeping symbol. After the registration is completed, you should sign or seal the accounting voucher, and indicate the symbol that has been posted, indicating that it has been accounted for. There are special columns on the accounting voucher, and the accounting document number should be indicated to avoid duplication or omission.

(4) write blank. If the words are written in the ledger, there should be appropriate spaces above the numbers, instead of full spaces, which should generally occupy 1/2 space. In this way, once there is a registration error, it is easier to correct it and it is convenient for work.

(5) Use blue and black ink for normal bookkeeping. Registration books should be written in blue-black ink or carbon ink, and ballpoint pens or pencils are not allowed. In accounting, the wrong color of numbers leads to conceptual confusion as much as the mistakes of numbers and words.

(6) Use red ink for special bookkeeping. For the problem of using red ink in the registration account book, according to the provisions of the Basic Accounting Work Standard of the Ministry of Finance, red ink can be used for bookkeeping under the following circumstances: a. Write off the wrong records according to the red ink voucher: b. Reduce the registration in the multi-column account page without debit and credit; C before the balance column of the three-column account, if the balance direction is not printed, register the negative balance in the balance column; D. Other accounting records that can be registered in scarlet letters according to the provisions of the unified national accounting system.

(7) Sequential registration. All kinds of account books should be registered continuously in page number order, and skipping lines and missing pages are not allowed. In case of line skipping or paging, blank lines and blank pages should be crossed out, or the words "this line is blank" should be marked, and the bookkeeper should sign or seal it. This is a necessary preventive measure to avoid possible loopholes in account book registration.

(8) balance. Where it is necessary to settle the account balance, after the balance is settled, the word "Ping" should be written in the column of "Debit or Loan" and "0" should be used in the column of "Balance". The cash book and deposit journal must be balanced every day. Generally speaking, for accounts with no balance, the "0" marked in the balance column should be placed in the position of "Yuan".

(9) carry forward the past and forge ahead. When each account page is registered and carried forward to the next page, the total number and balance of this page should be indicated in the relevant columns of the last line of this page and the first line of the next page, and the words "next page" and "previous page" should be indicated in the summary column; You can also write only the total number and amount of this page in the relevant column in the first line of the next page, and indicate the words "carried forward from the previous page" in the summary column.

(10) Print regularly. For units that implement computerized accounting, the Ministry of Finance's Basic Accounting Work Standard also requires printing: "Units that implement computerized accounting should print general ledger and subsidiary ledger regularly"; This accounting unit has made regulations according to different account books as needed. Cash book and deposit journal are printed out at the end of each month, which is convenient for checking with customer cashier. All other books are printed and bound at the end of the year. The reason for this is that in the state of storage by machines or other magnetic media, all kinds of materials or data are not intuitive, and the process of information processing is unknown, which is not convenient for some accounting operations and internal or external audits, and is not conducive to the safety and integrity of accounting information.

14. Handling when accounting errors are found

Due to various reasons, some mistakes often occur in the process of compiling vouchers, accounting and tables. When accounting errors are found, three different correction methods can be adopted according to the specific circumstances of account book errors:

(1) The line drawing is correct. This method can be used when there are text or number errors in the account book records before closing. When correcting, draw a red line on the wrong words or figures in the account book to indicate cancellation. Cross out the wrong integers when crossing the line, not just a few of them. Then, fill in the correct words or numbers in the blank space above the red line, and the correcting staff will stamp the corrected place to show their responsibility.

The scarlet letter is more correct. This method can be used when the accounting account in the accounting voucher is used incorrectly, or the borrowing direction is wrong, or the amount record is wrong, which has been registered and recorded, resulting in an error in the account book record. When making corrections, first fill in an accounting voucher with the same content and amount as the wrong voucher in red ink, and indicate "Correct the error of XX voucher" in the summary column, then register it in red ink and write it down, and write off the original record. Then fill in the accounting voucher that conforms to the economic business content in blue and register it accordingly.

(3) Supplementary Registration Law. After bookkeeping, this method can be used when the amount filled in is less than the amount that should be filled in, although there are no errors in the accounts payable and the accounts payable on the bookkeeping voucher. When correcting, according to the difference between the correct figure and the wrong figure, fill in an accounting voucher in blue and register it according to the distribution, so as to make up the deficiency of the figure and make the total amount conform to the reality. When adopting this method, it is necessary to indicate the month and quantity of supplementary accounting vouchers in the summary column of supplementary accounting vouchers.

15. Handling of accounts inconsistent with facts

There are many reasons for the discrepancy between accounts and facts, such as natural wear and tear during the storage of property and materials; Due to inaccurate measurement or inspection, financial personnel overcharge or undercharge; Property damage, loss and theft caused by poor management and lax system; Repeated records, omissions and mistakes in account books; Because the relevant vouchers did not arrive in the accounts, the debts were formed, which led to the inconsistency between the accounts of the two parties, and an unexpected disaster occurred. According to the above situation, the following treatment is mainly carried out:

(1) The book balance of cash does not match the cash on hand.

Determine the actual amount of cash on hand with the method of field inventory, and then check it with the book balance of cash to understand whether the accounts are consistent and the profit and loss situation. After cash counting, you should fill in the "Cash Counting Report Form" and adjust the account book records of cash account books accordingly. The financial personnel are required to make an inventory every half month and check with the bookkeeper.

(2) The book balance of the deposit journal is inconsistent with the balance of the bank statement.

Find out the actual amount of bank deposits by checking with the bills transferred from the bank where the account is opened. There are two reasons why the deposit journal is inconsistent with the bank statement:

First, there are accounting errors on both sides or one side;

Second, there are outstanding accounts, which should be adjusted by preparing bank statements.

Require financial personnel to check with the bank every month to control the occurrence of errors.

(3) The balance of various property and materials subsidiary ledger is inconsistent with the actual amount of property and materials.

The inventory results of all kinds of property and materials should be filled in with deposit vouchers one by one, and checked with the book balance to confirm the number of inventory gains and losses, and the actual deposit and deposit comparison table should be filled in as the original vouchers for adjusting the book records. Enterprises are required to make an inventory of property and materials at the end of each month to control the loss of property and materials.

(4) The book balance of the subsidiary ledger of creditor's rights and debts is inconsistent with the book records of the other company.

Generally, a letter is sent for verification. On the basis of ensuring the completeness and correctness of current account records, prepare current account statements and send them to relevant current units. The other unit returns it after checking, and the seal indicates that the check is consistent, and the other unit explains the situation. According to some "current account inventory forms", it is indicated that the matching and unmatched funds are inspected, and the unmatched funds are classified and merged according to the disputed and unrecoverable conditions, and measures are taken to solve them according to specific conditions.

Third, business quality control standards

Establishing quality control system and perfecting quality control mechanism are reliable guarantees for improving business quality and preventing agency bookkeeping risks. According to the Measures for the Administration of Agency Bookkeeping and related accounting laws and policies, all-round quality control should be implemented in all aspects of specific business, such as business undertaking, data transmission, preparation before account establishment, quality control audit and learning system, so as to ensure the quality of agency bookkeeping.

1. Service Undertaking and Data Transmission Control

(1) The agent and the principal shall sign a written agency contract. The contract shall clearly stipulate that the entrusting party shall provide all economic business, original vouchers and other relevant materials that occurred during the agency period, and the agent shall be responsible for reviewing the original vouchers, filling in accounting vouchers, registering account books and preparing accounting statements. , and submit account books, statements and other materials to the client, telling him to handle the relevant entrusted business.

(2) The handling personnel of both parties shall list the data, data number and handover date, which shall be signed and sealed by both parties. The agent arranges and files the accounting data in time. After the accounting matters are handled, the relevant materials shall be returned to the client in time.

(3) When the agency bookkeeping entrustment contract is terminated, all accounting materials shall be handed over to the client, and the outstanding accounting matters shall be handed over in the form of a written report, which shall be signed and sealed by both parties after confirmation.

2. Preparation before account establishment

(1) according to the needs of customers, choose the appropriate bookkeeper, and the bookkeeper should establish a financial accounting system suitable for the enterprise. The scale of an enterprise is generally proportional to its business volume. Large enterprises need a large number of accounting books because of their large business volume and complicated division of labor.

(2) according to the needs of enterprise management, establish account books to meet the needs of enterprise management. In order to provide useful accounting information for management in time, it is necessary to meet the needs of management when establishing accounts and avoid repeated accounting and bookkeeping.

(3) according to the nature and needs of the enterprise, determine the accounting procedures.

3. Quality control audit

(1) Standardize working procedures to prevent errors. The business of the company must be accompanied by personnel designated by the person in charge. Without the consent of the person in charge, the work of accounting personnel shall not be changed without permission.

(2) Grading responsibility system, clarifying the job responsibilities of personnel at all levels, and establishing a three-level quality audit system, that is, bookkeeping accounting audits customer vouchers, competent accounting audits bookkeeping accounting and prepares external accounting reports, and competent business leaders audit external accounting reports to provide customers with the best service.

(3) Establish a reporting system for abnormal or major events. Agency bookkeeping practitioners should promptly and actively respond to anomalies and abnormal situations in their practice, strengthen their professional judgment, and report to the company for instructions in a timely manner.

(4) The person in charge is responsible for contracting business abroad, and other personnel are not allowed to contract business privately, so as to avoid the phenomenon that internal personnel of the company compete for business by improper means, and prevent other personnel from contracting business privately, being irresponsible to customers and cooperating with customers to handle business regardless of the facts.

(5) Establish a quality reward and punishment system. The salary of all accounting personnel is linked to the full amount of quality, and strict assessment is carried out.

(6) Establish quality elimination system. Those who have serious quality problems that cause great economic losses to customers or seriously violate work discipline, professional ethics and laws and regulations shall be dismissed.

(7) Establish technical support and consultation system.

4. Learning system

(1) Accountants should determine their own learning content according to different objects and common problems encountered in accounting practice, and pay attention to practical results instead of becoming a mere formality.

(2) Closely contact the actual needs of current accounting work, pay attention to the practical application of accounting theory and knowledge, publicize and implement the current accounting laws and regulations, and apply what you have learned.

(3) The contents, forms and methods of learning should be flexible and diverse. You can choose new accounting standards or national unified accounting system, new accounting regulations, accounting professional ethics or major problems encountered in accounting practice according to actual needs, or you can take centralized training or self-study according to actual needs.

Four. Measures for the administration of business archives

1. Responsible for keeping the original vouchers and other accounting materials provided by the entrusting unit. After the treatment, it should be returned to the entrusting unit in time according to the regulations, and the accounting documents, accounting books, financial accounting reports and other accounting materials formed by the agency business should be sorted and filed, and returned to the enterprise within the agreed time.

2. Establish files for each customer and keep them by special personnel, including: user files, agency bookkeeping agreements, original vouchers, bookkeeping vouchers, accounting books, accounting financial statements and other handover acceptance records.

3. In the process of filing, if there is any error in the financial report sent to the outside world, the correction procedures shall be handled in time. In addition to correcting the financial report retained by the unit, the unit receiving the financial report should also be notified to correct it. If there are many mistakes, you should rewrite them.

4. Internal access to accounting files needs to be approved by the manager. Departments that have the right to consult archives according to laws and regulations must hold valid certificates and relevant certification materials and be approved by the manager.

5. Computerized accounting files include backup accounting data such as internal accounting data floppy disks, as well as printed accounting vouchers, account books and statements. Units that use electronic computers for accounting shall keep paper accounting files.

6. The management of computerized accounting files should be antimagnetic, fireproof, moistureproof and dustproof. Important accounting files should be prepared in duplicate and stored in two different places, preferably in two different buildings.

7. The accounting files stored in the storage medium should be checked and copied regularly to prevent the accounting files from being lost due to the damage of the storage medium. This agency bookkeeping company stipulates that all customers' information should be backed up by mobile hard disks and updated with the latest information after monthly tax returns. For complete sets of documents and accounting software programs, the retention period is 5 years after the software stops using or has major changes.

8. System development materials and accounting software systems should also be regarded as accounting files.

9. The computerized accounting file management should be strictly in accordance with the relevant provisions of the Ministry of Finance, and there is a person in charge.

Five, accounting work handover system

1. The handover of accounting data between the company and the entrusted bookkeeping unit shall be carried out in strict accordance with the contract signed with the entrusted bookkeeping unit, that is, the designated personnel of both parties shall sign and confirm the accounting data handover receiving register prepared by the company.

2. When the company terminates the entrustment contract with the entrusted bookkeeping unit, all accounting materials shall be handed over to the entrusted bookkeeping unit, and the outstanding accounting matters shall be implemented according to the provisions of the handover of accounting work in this chapter.

If the bookkeeper changes his job or leaves his job for some reason, he must hand over all the accounting work he manages to his successor. Those who have not gone through the handover procedures shall not be transferred or resigned.

4. Bookkeepers must do the following work in time before going through the handover formalities:

(1) If accounting vouchers have not been filled in for accepted economic business, accounting vouchers should be filled in.

(2) Unregistered accounts should be registered after the last balance and stamped with the seal of the person in charge.

(3) Arrange all materials that should be handed over, and write written materials for outstanding matters.

(4) Prepare the handover list, listing accounting vouchers, accounting books, accounting statements, seals, invoices, documents, accounting software and passwords, accounting software data disks (tapes, etc.). ), relevant materials and other accounting materials and objects that should be handed over.

5. The bookkeeper handles the handover procedures, and the supervisor is responsible for the handover. The person in charge of business is responsible for supervising the handover of bookkeepers.

6. When handing over personnel, they shall be handed over item by item according to the handover list; Replacement personnel should check the collection item by item.

(1) Accounting vouchers, accounting books, accounting statements and other accounting materials must be intact. If there is a shortage, find out the reason and indicate it on the handover list, and the handover personnel shall be responsible for it.

(2) The balance of each subsidiary account should be consistent with the balance of related accounts in the general ledger; If necessary, check the personal account balance and check it clearly with the agency bookkeeping unit.

(3) If the handing-over personnel are engaged in computerized accounting, they shall hand over relevant electronic data in actual operation.

7. When the business supervisor hands over, it is also necessary to introduce the bookkeeping business and bookkeeping personnel to the successor in detail. Written materials shall be written for the remaining problems that need to be handed over.

8. After the handover, the handover registration shall be signed or sealed by the handover parties and the handover supervisor. The handover registration shall indicate the name of the unit, the handover date, the positions and names of the handover parties and the handover supervisor, the pages of the handover list, and the problems and opinions that need to be explained.

Generally, the handover list shall be filled in triplicate, one for each party and one for file.

9. The replacement personnel shall continue to use the transferred accounting books, and shall not set up new accounts by themselves, so as to maintain the continuity of accounting records.

10. The handing-over personnel shall be legally responsible for the legality and authenticity of the handed-over accounting vouchers, accounting books, accounting statements and other relevant materials.