1, at the time of purchase
Debit: Trading financial assets (or available-for-sale financial assets)-cost
Loans: bank deposits
2. When revenue is recognized
Borrow: interest receivable
Loan: investment income
3. When returning the principal and interest,
Debit: Bank deposit (including interest)
Loan: Trading financial assets (or available-for-sale financial assets)-cost
In the past planned economy era, accounting only passively implemented the national regulations to complete the above process, with the continuous improvement of the market economy. With the continuous innovation of economic business, how to deal with various businesses more accurately and reasonably has become a compulsory technology for many accountants. At this point, accounting has been given a special meaning, no longer limiting the process but solving how to do it better.
Expand data accounting process
1, review all kinds of original vouchers according to the cashier, and prepare accounting vouchers after verification.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. 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.
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
6. Bind accounting vouchers into volumes and keep them properly.
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