A: Branches don't need to set up too complicated accounts. Generally four books are enough.
1, cash book
2. Deposit journal
3. General ledger
4. Detailed account (current account, income, expenses, profits, etc.). Can share)
Original vouchers (expenses, income, current accounts, etc.). ) has been sent to the headquarters, there is no need to separate. From now on, all financial operating bills of each branch will be credited to the accounts of each branch.
One more thing to note is that the branch company has no registered capital, and the first entry of the account establishment is used as the dial-in capital of the head office, and only when there is income can there be expenditure:
Debit: cash (bank deposit)
Loans: Other payables-Head Office
Below, you can set up first-level subjects, second-level subjects and even third-level detailed subjects according to the characteristics of our company.
Manual accounting is the same as using financial software, and there is not much difference. Branch accounting is the same as general enterprise accounting.
How to deal with the accounts and tax returns of non-independent accounting branches?
Non-independent accounting branches do not belong to independent accounting taxpayers, and their finances should be included in the unified accounting management of the head office. Relevant subsidiary accounts and subsidiary accounts shall be established, which shall be determined according to the requirements of the Head Office.
For the national tax, with the consent of the competent tax authorities of the head office, the value-added tax will be levied by the branches first, and then deducted by the head office; Business tax shall be paid separately according to the company's territory. If the branch company and the head office operate the same business, the branch company shall implement the reimbursement system and handle the relevant licenses in China.