At the beginning of the month, employees will allocate funds internally and pay taxes externally to the tax bureau.
Accounts payable in the current month: make accounting vouchers, keep accounts, summarize and record the general ledger.
At the end of the month, reconciliation, carry-forward and closing should be carried out, and finally accounting statements should be prepared. Ordinary taxpayers should also go to the tax bureau for certification.
This is the accounting work cycle of one month.
The daily work of accounting
Accountants usually deal with accounts.
1. Inventory accounting: including material purchasing plan, and establishing loss quota; Pricing and cost carry-over of inventory goods;
2. Fixed assets management: depreciation is mainly accrued at ordinary times;
3. Wage payment: examine and pay wages, and calculate social insurance, employee welfare fund, education funds and trade union funds according to the proportion of wages;
4. Clean up current accounts: including accounts receivable and accounts payable, and check and settle accounts in time;
5. Cost accounting: do a good job in cost foundation, accurately calculate product cost and prepare cost analysis report;
6. Carry-forward profit: carry forward the profit and loss account and distribute the profit at the end of the year;
7. Tax calculation: reasonable calculation, timely declaration and payment;
8. Prepare statements: prepare them regularly and timely, and do a good job in financial analysis.
In addition, there are some odd jobs, such as bank reconciliation, cash check on hand, expense reimbursement, etc.
One-year accounting workflow
Accounting books are divided according to the Gregorian calendar year, and 1 month 1 day to1February 3 1 day is an accounting year, which is a big cycle of accounting work.
From the beginning of the year:
1-may-the time for the final settlement of corporate income tax in the last year, small enterprises have to be busy for at least one month, and the annual report of listed companies ends at the end of April, which shows that there are many and complicated things.
From March to June-I will go to the industrial and commercial bureau for the annual inspection of business license and the technical supervision bureau for the annual inspection of code certificate.
There are also business-related documents such as production license, account opening license and hygiene license, which need to be checked every year.
Some enterprises have to go to the Bureau of Statistics or relevant departments to submit statements every quarter, or they may have to undergo tax inspection every year.
Do a comprehensive property inspection at least once a year.
Archive all accounting files at the end of the year.
Responsibilities of accounting work
1, responsible for completing the monthly closing work as required, and checking the balance and amount of each subject one by one before the end of the month. If the amount and balance are abnormal, find and analyze the abnormal reasons and follow up to solve them;
2. Responsible for issuing the company's financial statements and related analysis statements, and completing the preparation of information disclosure related statements of listed companies;
3. Responsible for the docking of external audit and the filling of external statistics and other reports, and maintain good communication;
4. Be responsible for the online work of the company's SAP finance;
5. Keep accounting vouchers, account books, statements and other materials properly, and file them in time as required;
6. Implement the work arrangement of the group leaders.