2. The accounting treatment of small enterprises needs to implement the accounting system for small enterprises. Just keep accounts according to the accounting system for small enterprises.
Question 2: how do you keep accounts for a small company that has just been established? Account books include: general ledger, cash account book, deposit journal, deposit journal, current ledger, invoicing ledger, fixed assets ledger, sales ledger, cost ledger and other ledgers. This is more detailed. If the company is small, it won't need so much.
First, use a piece of paper to paste the accounts in the account book, which is easy to distinguish and look up later.
A newly established company should have registered capital or something, because it needs registered capital to start a company. Then fix assets, you must have bought computers, tables and chairs, air conditioners and so on, and the start-up expenses are very high. I don't know. I suggest you buy a book called Xiao Ai's Work Notes, which explains in detail a series of contents from the establishment to the operation of the company. hope this helps
Question 3: how to do the internal accounts of the company? Internal accounts are for company leaders to see and record truthfully.
The specific accounting treatment of internal accounting is as follows:
1, first make a thorough inventory of all the assets of the company, re-enter those that have not been accounted for, and also settle the external receivables to make clear the accounts payable. If there is a bill, make an account according to it. If there is no bill, please sign it by the manager or your boss.
2. Because the internal account is managed internally, all documents should be made. Foreign accounts are to be handed over to the tax bureau, and accounts are "made". You can select a document and make a document. Many people who do two sets of accounts can't manage external accounts when doing internal accounts, and they can't manage internal accounts when doing external accounts.
I can tell you a very simple way to realize internal and external accounts: first, make external accounts and make two external account vouchers, one of which is an attachment to the internal account, so that it is easy to find the original voucher when checking the internal account.
3. Internal accounts are kept according to the actual business of the enterprise.
The formula of "revenue-cost-expense = profit" has been modified. After confirming the income and expenses, artificially determine a profit ratio, calculate the profit figure from it, and then calculate the cost figure.
In this way, through artificial adjustment, the profits of enterprises can be kept at the level needed by enterprises.
4. In general, internal accounts only deal with expenses and accounts receivable and payable. Sometimes you have to calculate the cost.
Expense: you can divide the subjects according to the enterprise's own needs, and then classify them according to the usual expenses.
Accounts receivable and accounts payable can be compiled into a table. How much to collect and pay each month.
Internal accounts are generally the same as external accounts at ordinary times, and related expenses are recorded in relevant subsidiary accounts.
But according to the boss's request, you can set up a detailed account, which is different from an external account.
5. Internal accounts are carried out according to the needs of managers, and accounting treatment can truly reflect the operation of enterprises according to every business that happens.
However, it is not so standardized in handling, and many businesses can be handled flexibly, such as period collection, allocation period and subject setting of expenses. , can be handled according to their own opinions or leadership.
Foreign accounts are all subject to inspection by the tax authorities, and they are completely recorded according to the accounts. If how many tickets are issued and how many are sold, all invoices are recorded in the account, and there are no white bars. Pay attention to the data relationship among tax, bank, labor department and statistics department. Be legal and compliant.
Question 4: How to record the company's daily accounts, that is, the boss's private accounts, can best reflect the company's operation. Because for internal accounts, every business and every original voucher of the company must be recorded, that is to say, as long as it is related to the actual economic business of the company, it must be recorded.
Internal accounts require documents to be true and complete, which can be understood by the boss and may not necessarily conform to accounting standards and tax laws;
The external account is the account of the tax bureau. The original vouchers recorded in the account must be legal. Documents can be selected and prepared. The documents are required to be formal and legal invoices and expense documents. In addition, you can save taxes by doing less income and more expenditure. External accounts require strict compliance with accounting standards and tax laws.
There are two ways to record internal accounts: ① daily account: that is, all income and expenses are recorded clearly in sequence, and the balance can be released at any time; (2) Regular bookkeeping method: that is, from vouchers to account books and even statements, the original vouchers can include various actual IOUs, all of which are truly reflected in the internal accounts. Generally, when both internal and external accounts are made, the external account should be made first, and two copies of the external account vouchers should be made, one of which is used as an attachment to the internal account, so as to find the original voucher when checking the internal account.
Question 5: What account book does the company use for bookkeeping? 10. If it is a small-scale taxpayer, it is ok to keep account books, but ordinary taxpayers should have complete account books, first of all, cash and bank diaries to record the changes in cash and bank deposits; Raw materials and finished products should be listed by quantity and amount, with quantity and amount, which is convenient to reflect the quantity and value of materials and products; Management expenses, financial expenses and operating expenses should be in multi-column subsidiary ledger, which can be subdivided, such as office expenses and travel expenses under management expenses; Others, such as accounts receivable and accounts payable. You can use three columns of books. Account books are sold in office supplies stores. Contact again if you don't understand.
Question 6: Our company is a newly established small enterprise. How to write a summary of cash book: buying office supplies. Credit 9500
Question 7: How to register the first page of the cash book for a newly established company? How much cash do you want? For example, you receive 10000. Generally, you write a check in the company account and take cash from the cashier, that is, you withdraw some petty cash. Here, the opening balance is 10000, and then you register the expense category. As you said, you can register on the second online, pay the fee at the front desk on a certain day of a certain year, and often pay the fee. If,
Question 8: How to write a current account? Current accounts are accounts receivable and paid accounts, which usually occur between units that have business dealings with your company. When issuing goods, debit: accounts receivable and other receivables loans: main business income and other business income.
Question 9: How to keep accounts for small enterprises should first pay attention to the following points:
1. Make a good handover with bookkeeping accountant: the former accountant marks the demarcation point of account book records with a red line and seals it, and the latter accountant continues to register after the red line; Accounting vouchers shall be bound into volumes and sealed for preservation; Prepare the handover form, which shall be signed and supervised by both parties.
Second, Che Dan can't be an accountant and cashier. This is an incompatible position. If it is really because the enterprise is small and saves manpower, the accountant and cashier can take charge of other affairs separately. According to what you said, it seems that the income and expenditure of bank deposits are controlled by the financial office, and the income and expenditure of cash are controlled by the boss. Then the journal will be recorded by the accounting office.
Three, you are studying accounting, accounting entries, account records should not be a problem, you can also look at the handling of the former accountant.
Fourth, understand the production process of the enterprise and see whether the previous cost accounting is reasonable and whether it needs improvement.
Five, if you want to build a system, first from the financial revenue and expenditure, inventory management, step by step. According to the situation of the enterprise, it should be simple and easy, and don't copy a set of big enterprises. For example, the examination and approval procedures and standards for financial reimbursement, the original vouchers for inventory entry and exit, and the check between finance and inventory management. These can provide information for your accountant.
Six, to ensure the consistency of accounting cashier registration information, regular reconciliation, monthly bank deposits to check with the bank statement, grasp the outstanding items.
Because I don't know your company, I'll just give you a general idea. I don't know if it will help you. The details can be discussed later.
Question 10: how to do the general accounting procedures for internal accounts? First, attach the original documents.
1. All economic business involved by the enterprise should be reflected in the internal account.
2. For accounts that cannot be processed in external accounts, the original bills are attached to the internal account vouchers; For accounts reflected by external accounts, original bills cannot be attached to internal accounts. You can mark "See external account voucher". }
Secondly, the Bill.
As long as it is a formal invoice or a receipt of an administrative institution supervised by the financial department, it can be used for bookkeeping. However, the selection of external accounting documents needs to consider the actual situation of the enterprise and grasp the balance between input and output.
3. What if there is a big difference between the cash book amount of the internal account and the external account (i.e. cash on hand)?
1, the internal account is the real internal account of the company, and the general company will not deposit a large proportion of cash.
2. The external account is an external arbitrage account, which has some false elements. According to the cash management regulations, only three to five days of petty cash is needed, so it can't be very large. However, due to the fact that quite a few departments actually paid cash, it could not be reflected in the external accounts, resulting in a large amount of cash in the external accounts. At present, the relatively simple method is to transfer this part of cash in the form of current payment.
4. What is the biggest difference between doing external accounts and doing internal accounts?
Internal accounts should record the underreported income and corresponding costs and expenses, as well as some expenses that are not allowed to be charged in external accounts, such as the gray expenses of white bars or gifts. The internal account should be a supplement to the external account. When the external account is not falsely listed, the combination should be the real business situation of the enterprise.
5. Is it better to do internal accounts or external accounts?
Of course, internal accounts are easy to handle. An internal account is an internal account and the most authentic account. Just follow the accounting standards step by step. For external accounts, many units are adulterated. For the purpose of whitewashing interests or evading taxes, we should do everything possible to make the accounts beautiful and worry about risks.
Sometimes this may not be the case. Different people have different opinions. It is difficult to make accurate internal accounts, it is more difficult to facilitate control, it is more difficult to standardize external accounts, and it is more difficult to falsify.
6. How should external accounts and internal accounts be handled separately?
1. Because the internal account is managed internally, all documents of real business should be made.
2. Foreign payable to the tax bureau and other departments. Accounts are "made" and selective documents are used. Many enterprises that do two sets of accounts can't manage external accounts when they do internal accounts, and they can't manage internal accounts when they do external accounts.
3. In practice, there is a very simple way to realize external account: first, make external account and print two external account vouchers, one of which is an attachment of internal account, so that the original voucher can be easily found by checking internal account.
7. What's the difference between an internal account and an external account in account setting?
There is not much difference. For accounting subjects, strictly follow the external account and the internal account is flexible or flexible.
Eight. Steps and precautions for making external accounts:
(A), external accounting steps
1. 1. Establish and improve the financial management system and set up various account books, such as general ledger, subsidiary ledger and journal.
2, according to all kinds of original documents for review, after the audit is correct, prepare accounting vouchers.
3. Register account books according to accounting vouchers.
4. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
5. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
6, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
7. Bind the proof of charge to an account into a book and keep it properly.
(2), matters needing attention
1. Use accounting subjects correctly according to the industry of the unit.
2, using the correct method for cost accounting, master the cost range, deduction standard.
3. Familiar with tax policies, tax rates of various taxes and fees, accrual basis, etc.
Nine, how to query the external accounts of enterprises?
At present, off-balance sheet accounting has become the main means of tax avoidance for enterprises. It is an account set up outside the normal books when taxpayers do not need or cannot obtain legal vouchers when purchasing materials and do not need to issue invoices when selling products. Because of its strong concealment, it is very popular among some small and medium-sized enterprises. At the same time, the off-balance sheet account may be due to the taxpayer's lowering the procurement cost on the grounds that it does not need the supplier's invoice, resulting in the supplier's failure to pay or underpay the tax; And the taxpayer itself is due to sales ... >>