In a company or enterprise, financial statement is a structural expression of the financial position, operating results and cash flow of the enterprise. Financial statements include balance sheet, income statement and cash flow statement.
First, how to make financial statements
Learning: Before compiling tables, we should first understand what the three tables should include, understand the corresponding contents of each item in each table, and learn the accounting equations or methods of the three tables.
Preparation: record all the financial conditions of the company every month, including income, expenditure, tax payment, etc. At the end of the month and at the end of the year, all items are summarized and made into a summary table, which is convenient for making financial statements. Only in this way can the accounts be balanced and consistent, and the authenticity and accuracy of the account books can be guaranteed.
Balance Sheet: After downloading or finding the form, just put the company name and time in the header. According to the project summary table prepared above, fill in the form order. If you need to calculate, calculate according to the accounting equation, and then fill it in the table.
Income statement: the filling method and filling method are the same as the balance sheet, and some data can be found in the balance sheet without re-statistics. Just fill in the calculated data on the balance sheet. If it is not on the balance sheet, fill it in or make statistics separately.
Cash flow statement: the filling method of the statement is the same as that of the balance sheet and income statement, and some data may be filled according to the filling data of the balance sheet and income statement.
Second, matters needing attention in financial management
1, the pre-budget is weak, and the post-analysis is not in place. Many enterprise managers did not collect data in advance for careful analysis and budget preparation, and did not strictly assess the completion of the budget during the implementation process. Inadequate post-event evaluation and analysis is also an important problem faced by enterprises.
2. The degree of informatization is not high, and there is a lack of financial innovation. In modern enterprise management, the financial management mode of many enterprises is limited by network technology, and adopts decentralized management mode, which is not high in electronicization, unable to share financial information between superiors and subordinates, lagging in feedback of regulatory information, and low in work efficiency, and has not developed a financial management information system that can adapt to the e-commerce environment.
3. The financial structure is imperfect and the organizational structure is unreasonable. Most enterprises' financial institutions have many intermediate levels and are inefficient; There are also some enterprise managers who are not scientific enough in setting up financial institutions, and some even do not set up special financial institutions.
4. Imperfect internal control system and lack of risk management awareness. Some enterprises have irregular financial operations, inadequate powers and responsibilities, and imperfect basic financial management systems such as internal control systems. Some enterprises lack risk management and control mechanism.
5. The expense management is not standardized and the asset management is decentralized. In terms of expenses, some enterprises are lax in management and have not established or implemented the "one pen" approval system. In terms of asset management, some enterprises do not regularly take inventory of assets, and the physical assets do not match the register, and there are many loopholes in physical management and accounting management.
6. Extensive cost accounting and lax cost control. The cost accounting of some enterprises is very extensive, and it is not conducive to strengthening cost control to summarize the costs of various products. Some enterprise managers only pay attention to the cost control of the production process, and their control ability is low before and during the process, resulting in unnecessary waste.
The above is how to make financial statements and matters needing attention in financial statements.