1, the choice of accounting standards for enterprises
The accounting standards adopted by enterprises are mainly based on the nature of enterprises. Accounting standards for commercial enterprises, accounting standards for small enterprises and accounting standards for financial enterprises are generally adopted. The most important thing to use now is the accounting standards for commercial enterprises, because more enterprises are general enterprises.
2. The most commonly used accounting subjects in practice
At the beginning of account establishment, it usually includes the following accounting subjects: cash on hand, bank deposits, other receivables, accounts receivable, prepayments, raw materials, low-value consumables, products in process, finished products (inventory goods), fixed assets, accumulated depreciation, construction in progress, intangible assets, long-term deferred expenses, short-term loans, accounts receivable in advance, accounts payable, employees' salaries payable, taxes payable and other payables. Main business income, main business cost, other business income, other business costs, taxes, financial expenses, sales expenses, management expenses, non-operating income, non-operating expenses, income tax, etc.
3. Financial accounting software participates in practice.
Now commonly used financial software are: UFIDA, Kingdee, Butler, Suda financial software and so on. These financial software have their own characteristics, so you should choose the appropriate financial software according to your own business situation.
4. Accounting books
Account book: In practice, the use scope of account books is similar for both ordinary enterprises and small enterprises, which basically involves general ledger, subsidiary ledger, deposit journal, cash account book on hand, etc.
General ledger: applicable to all accounting subjects, three-column subsidiary ledger (compiled according to account summary table) and bank journal, used to account for bank deposits; Cash book, used to calculate cash on hand.
Sub-ledger: it is suitable for accounting the main business income, main business cost, payable employee salaries, taxes and surcharges and other accounting subjects that do not need to set up separate account books.
Subsidiary ledger of management expenses: suitable for accounting management expenses and registering management expenses details.
Sales Expense Sub-ledger: It is suitable for accounting sales expenses and registering sales expense details.
Financial Expense Sub-ledger: It is suitable for accounting financial expenses and registering financial expense details.
Fixed assets subsidiary ledger: it is suitable for accounting fixed assets and registering the original value and monthly depreciation of fixed assets.
A/R and A/P Sub-ledger: suitable for registering A/R and A/P of the current enterprise.
5. Accounting entries of registered capital of enterprises
Capital injection entry of actually received investment funds:
Debit: bank deposit
Loan: paid-in capital
When expenses are incurred, expenses can only be reimbursed if there is cash in the cash account, otherwise the amount is negative. At this time, there should be a cash withdrawal entry or a loan entry before reimbursement. Secondary subjects can be set according to their own needs.
6, accounting process
(1) Collect original vouchers and all legal business bills since it started business.
(2) Organize to collect legal vouchers, and fill in accounting vouchers after verification.
(3) There are five kinds of account books: general ledger, subsidiary ledger, multi-column subsidiary ledger, cash account book and bank journal.
(4) According to the accounting vouchers, if there are no special requirements, they are generally printed in the financial software.
(5) Making financial statements (balance sheet, cash flow statement, income statement).
(6) After the above accounting process is completed, the declaration will be started.
(7) clear the card.
About the accounting process of taking over the new company, I would like to share it with you here. As an accountant, reasonable and legal accounting treatment can help the company to handle affairs better and seek better development.