Accounting refers to the process of accounting treatment by accountants. The whole process from the beginning of bookkeeping to settlement and all the links in it are called bookkeeping, which refers to the process of accounting treatment by accountants, generally from the beginning of filling in vouchers to the end of preparing statements (also known as accounting practice).
Enterprise accounting process
1. Prepare accounting vouchers according to the original vouchers.
2. According to the proof of charge to an account, prepare the subject summary table.
3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables. 4. Prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).
5. Prepare tax returns according to accounting statements.
6 year-end carry-forward profit and loss (or monthly carry-forward profit and loss)
7. Prepare annual accounting statements (including balance sheet, income statement and cash loss statement).
8. According to the annual accounting statements, prepare the annual income tax statements and other self-inspection forms for tax settlement and payment.