First, the monthly accounting process:
1. Review according to various original vouchers transferred by cashier. After the audit is correct, prepare accounting vouchers.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward relevant costs and expenses 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.
Second, the main accounting entries of general enterprises:
1. Purchase debit: taxes payable for raw materials/inventory goods-VAT payable (input tax) Loan: cash on hand/bank deposits/accounts payable.
2. Material borrowing: production cost borrowing: raw materials.
3. Salary accrual: production cost/manufacturing cost/management cost; Loans: wages payable to employees-other wages payable-social security, individual tax.
4. Consumption of utilities, machinery and materials: manufacturing expenses: cash/bank deposits/accounts payable.
5. Depreciation loan: manufacturing expenses (workshop use), management expenses (management use) and operating expenses (sales use). Loan: accumulated depreciation.
6. Manufacturing expenses carried forward at the end of the month: production cost-production cost of product A-product loan: manufacturing expenses.
7. End-of-month carry-over and finished goods warehousing: inventory goods: production cost.
8. Sales revenue debit: cash on hand/bank deposit/accounts receivable loan: taxes payable on main business income-value-added tax payable (output tax).
9. Additional tax should be accrued at the end of the month (VAT is not accounted for in this course). Borrow: main business taxes and additional loans: taxes payable-urban construction tax payable-education fee payable-local education fee payable.
10, the cost of goods sold and taxes of this month are carried forward at the end of the month: main business cost loan: inventory loan: profit loan of this year: main business cost, main business taxes and surcharges.
1 1. At the end of the month, carry forward this month's income. Debit: income from main business. Loan: this year's profit.
12, carried forward to this month's expenses at the end of the month: this year's profit loan: management expenses, sales expenses and financial expenses.
13, withholding income tax at the end of the quarter: income tax expense loan: tax payable-income tax payable: profit loan this year: income tax expense.
14. VAT (purchase and sale difference) carried forward at the end of the period: tax payable-VAT payable: tax payable-VAT unpaid.
General accounting treatment and entries of general enterprises.
First, the monthly accounting process:
1. Review according to various original vouchers transferred by cashier. After the audit is correct, prepare accounting vouchers.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward relevant costs and expenses 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.
Second, the main accounting entries of general enterprises:
1. Purchase debit: taxes payable for raw materials/inventory goods-VAT payable (input tax) Loan: cash on hand/bank deposits/accounts payable.
2. Material borrowing: production cost borrowing: raw materials.
3. Salary accrual: production cost/manufacturing cost/management cost; Loans: wages payable to employees-other wages payable-social security, individual tax.
4. Consumption of utilities, machinery and materials: manufacturing expenses: cash/bank deposits/accounts payable.
5. Depreciation loan: manufacturing expenses (workshop use), management expenses (management use) and operating expenses (sales use). Loan: accumulated depreciation.
6. Carry-over manufacturing expenses at the end of the month: production cost-production cost of product A-production cost of product B? Credit: Manufacturing expenses
7. End-of-month carry-over and finished goods warehousing: inventory goods: production cost.
8. Sales revenue debit: cash on hand/bank deposit/accounts receivable loan: taxes payable on main business income-value-added tax payable (output tax).
9. Additional tax should be accrued at the end of the month (VAT is not accounted for in this course). Borrow: main business taxes and additional loans: taxes payable-urban construction tax payable-education fee payable-local education fee payable.
10, the cost of goods sold and taxes of this month are carried forward at the end of the month: main business cost loan: inventory loan: profit loan of this year: main business cost, main business taxes and surcharges.
1 1. At the end of the month, carry forward this month's income. Debit: income from main business. Loan: this year's profit.
12, carried forward to this month's expense at the end of the month: this year's profit loan: management expense,? Sales expenses financial expenses
13, withholding income tax at the end of the quarter: income tax expense loan: tax payable-income tax payable: profit loan this year: income tax expense.
14. VAT (purchase and sale difference) carried forward at the end of the period: tax payable-VAT payable: tax payable-VAT unpaid.
Note: do it in the first month. The enterprise has just opened. Profit distribution, accumulated depreciation and surplus reserve can all be set, such as common account books. Accounting subjects are: cash bank cashier subjects. General ledger; Management expenses; Financial expenses; Sales expenses; Accounts receivable. Other receivables. It is suggested to set it according to the accounting subjects on the balance sheet and the needs of enterprises.
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).
In the past planned economy era, accounting only passively implemented the state regulations to complete the above process. With the continuous improvement of market economy and the continuous innovation of economic business, how to deal with various businesses more accurately and reasonably has become a compulsory technology for accounting. At this point, accounting has been given a special meaning, no longer limiting the process but solving how to do it better.
Accounting has been concerned by many people in recent years, mainly related to accounting education in China. Many schools only pay attention to theoretical education, which leads to many college graduates not to do accounting after graduation, which makes many people artificially divide accounting learning into accounting theory and accounting, one of which focuses on theory and the other on practice. Accounting is a highly skilled course, and people pay more and more attention to accounting. Various schools have offered similar training courses.
The company still keeps accounts by hand. Does the new account need to be changed? I suggest you use it this year, and use the new account stamp directly when you set up a new account next year.
How do material recycling companies set up accounting books and which accounting subjects should they use? First, set up general ledger, subsidiary ledger, cash account book and deposit journal.
2. Then, prepare accounting vouchers according to the business that happened.
(1) Withdraw cash from the boss, issue a loan receipt to the boss, and make records according to the receipt.
Borrow: cash
Loan: other payables-XX boss
(2) Purchase of office supplies and bank account opening fees
Borrow: management expenses-office expenses
Credit: cash
(3) Fares
Borrow: management fee-transportation fee
Credit: cash
3. Register the subsidiary ledger according to the accounting voucher.
4, according to the accounting voucher subject summary table. Register the general ledger according to the account summary.
5. Closing accounts, reconciling accounts and preparing accounting statements.
6. Tax declaration.
What accounting subjects are involved in the accounting of the demolition company is feasible, because there is no clear answer in accounting practice! According to the actual situation of the company, for example, if the company is related to the project, it is recorded as: borrowing: construction in progress, and lending: bank deposit.
How to make a company accounting management system? How to do accounting subjects? Can be based on the following points:
1, an important basis for laws, regulations, rules and regulations of implementation of accounting. Although the accounting laws, regulations, rules and regulations formulated and issued by the state are based on the reality of the overall requirements of national accounting work, the actual situation and characteristics of accounting work in different regions and enterprises are taken into account as much as possible in the formulation process to meet the needs of all aspects, but the accounting laws and regulations issued by the state are not completely suitable for the specific conditions of enterprises. This requires the accounting department of each enterprise to make necessary supplements based on the accounting laws and regulations issued by the state and combined with the characteristics of production, operation and business management of this enterprise, so that accounting management can penetrate into all aspects of operation and management. The construction of internal accounting management in enterprises is the concretization of national accounting laws and regulations, a necessary supplement, and an important foundation and guarantee for the implementation of national accounting laws and regulations. Therefore, all enterprises must attach importance to and constantly strengthen the construction of internal accounting management system. 2, strengthen the objective needs of enterprise management. Financial accounting management is the central link of enterprise internal management, and it is an important comprehensive and functional management work. Strengthening the construction of accounting system and standardizing accounting work play an important role in enterprise management. Judging from the audit of grass-roots units by group companies in recent years, violations of discipline can be found every year in the audit work, and the amount of violations in some units reaches several hundred thousand yuan or even millions of yuan. The main reason for this result is that the internal accounting management system of many enterprises is not perfect, accounting is chaotic, and financial revenue and expenditure are out of control, which not only damages the national interests and social public interests, but also brings adverse effects to enterprise management. 3, improve the requirements of accounting management system. At present, China's accounting management system is generally considered to be composed of four levels. The first level is accounting law, that is, "accounting law"; The second level is accounting administrative regulations, such as accounting standards for enterprises and regulations on chief accountants. The third level is accounting rules, such as the industry accounting system formulated by various industries; The fourth level is the internal accounting system formulated by enterprises according to the requirements of accounting laws and regulations. From this, it can be clearly seen that the accounting system formulated within the enterprise is an important part of the new accounting management system and plays a vital role in strengthening the construction of accounting management system. The Accounting Law, Accounting Standards for Business Enterprises and Industry Accounting System stipulate the principles, basic methods and procedures of enterprise accounting, especially endowing enterprises with certain financial autonomy and accounting options, which provides institutional guarantee for enterprise accounting to better serve enterprise management activities. Enterprises should enrich and refine the internal accounting system according to the requirements of accounting law, accounting standards for enterprises and industry accounting system, and combine their own actual conditions to ensure the integrity and effectiveness of the accounting system. Second, the enterprise internal accounting management system construction 1, to establish a high-quality accounting team after formal training. Accountants are not only managers of business activities, but also supervisors of business management activities. From the needs of management and accounting work, there should be a group of qualified accountants. They should master professional knowledge and financial system. Be strict with yourself, be selfless, stick to principles, be loyal to your duties and be a good housekeeper. To strengthen the construction of internal accounting management system in enterprises, we must first strive to establish a high-quality accounting team with formal training. At present, the overall quality of our accounting team is not high. To solve the problems of uneven knowledge level and aging knowledge structure of accountants, we must improve their quality through formal training and learning. In order to improve the quality of accountants in all enterprises of Pingdingshan Coal Group Company, the Finance Department conducted centralized training for on-the-job accountants in the whole company, which further improved the professional ability and work level of accountants and took a solid step to standardize the accounting order of all units and give full play to the role of accounting functions. 2. Establish internal accounting management system. The internal accounting management system of an enterprise mainly refers to the accounting work organization system of an enterprise. It mainly includes: First, the leadership responsibility of enterprise leaders for accounting work. Enterprise leaders should be fully responsible for the accounting work of their own enterprises; To supervise and inspect the laws, regulations and rules of accounting institutions, accounting personnel and other personnel of enterprises in implementation of accounting, and promote the implementation and enforcement of the internal accounting management system of enterprises; Ensure the legality, truthfulness, accuracy and completeness of accounting data, and ensure that accounting personnel exercise their functions and powers according to law; Commend and reward accountants who are loyal to their duties and have made remarkable achievements. Second, clarify the chief accountant's leadership responsibility for accounting work. According to the Accounting Law and the Chief Accountant Regulations, the chief accountant organizes and leads the financial management, cost management, budget management, accounting and accounting supervision of enterprises, and participates in the analysis and decision-making of important economic issues of enterprises; The chief accountant is responsible for proposing plans for the establishment of financial institutions, the staffing of accounting personnel, the establishment of accounting professional positions and the appointment of enterprises; Organize professional training and assessment of accounting personnel; Support accountants to exercise their functions and powers according to law. As far as Pingdingshan Coal Group Company is concerned, it is necessary to emphasize the system of "one batch of money" for the chief accountant. In the current economic contraction, weak market, poor sales and difficult repayment, adhering to the principle of "approving money in one lump sum" by the chief accountant is conducive to rational organization and distribution of funds, effective use of funds, and avoiding the out-of-control of funds caused by the approval of money by many leaders. Third, clarify the responsibilities of the person in charge of the accounting institution and the accounting supervisor. According to the actual situation of the enterprise, each enterprise makes clear provisions on the establishment of internal accounting institutions and the responsibilities of the person in charge of accounting institutions and accounting supervisors. Fourth, clarify the division of labor and relationship between accounting institutions and other functional institutions. The accounting department has a very close relationship with other functional departments of the enterprise-audit department, statistics department, salary department, sales department and material management department, and business contacts often occur in the work. Therefore, it is necessary to clarify the responsibilities, scientifically divide the work, strengthen cooperation, and effectively supervise and assess the management activities of enterprises. 3, the establishment of accounting personnel post responsibility system. Accountant post responsibility system is an important system of enterprise accounting personnel management, and it is an important way to strengthen enterprise accounting management and improve enterprise economic benefits. First of all, do a good job in setting up accounting posts, set up different accounting posts according to the different nature of each accounting post, and determine the responsibilities and working standards of each accounting post; Secondly, for the division of accounting posts, according to the size and complexity of each accounting post, and considering the working ability and professional level of accounting personnel, one person has one post and one person has more posts to meet the needs of accounting work as much as possible; Third, formulate the method of post rotation, rotate accounting posts regularly, so that every accountant can master the accounting work of enterprises skillfully, thus improving the accounting work level of enterprises; Finally, it is necessary to formulate practical assessment methods for office accounting work. Internal control system. Internal containment system is an important part of internal accounting control system. In the process of formulating this system, it should be combined with the post responsibility system of accounting personnel. Its main tasks are: separation of institutions, posts, funds and accounts; Responsibilities and restrictive provisions of cashiers and other positions; Relevant leaders and departments should regularly check restricted positions. 5, financial revenue and expenditure examination and approval system. Financial revenue and expenditure examination and approval system is a system to determine the scope, personnel, authority, procedures and responsibilities of financial revenue and expenditure examination and approval. Establish and improve the financial revenue and expenditure examination and approval system, conscientiously implement the formulated examination and approval system, and act in strict accordance with the system. The expenses in the enterprise shall be examined and approved one by one, and the vouchers shall be recorded after examination, and the checks shall be written in the form of separation of seals, which will plug all kinds of loopholes and bring the financial work of the enterprise into the track of standardized and standardized management. First, determine the financial revenue and expenditure approval personnel and approval authority. At the beginning of each year, the scope and maximum amount of financial revenue and expenditure approved by enterprise leaders, chief accountant, chief financial officer and responsible persons of relevant institutions are issued, management is strengthened, responsibilities are defined, and clear approval procedures are formulated for financial revenue and expenditure exceeding the limit. Second, determine the approval procedures of financial revenue and expenditure, and institutionalize the procedures that managers, auditors and approvers should perform and their responsibilities. Third, clear managers, responsible persons, approvers, etc. * * * will bear economic responsibility for the business income and expenditure that violates the financial income and expenditure regulations. 6. Establish the internal management system of accounting computerization. Accounting computerization is the development direction of accounting work. The implementation of computerized accounting can promote enterprises to establish a modern enterprise system, improve the quality of accounting work and improve the economic benefits of enterprises. To carry out computerized accounting work, we must establish and improve the post responsibility system, operation management system, computer hardware and accounting software and data management system and computerized accounting file management system to ensure the smooth progress of computerized accounting work. It is necessary to equip full-time personnel to manage accounting computerization, and at the same time pay attention to training on-the-job accounting personnel, so as to promote accounting personnel to actively learn accounting computerization business technology to meet the needs of developing accounting computerization. 7. Establish a financial accounting analysis system. Establish a regular financial accounting analysis system, check the implementation of financial accounting indicators, analyze existing problems and find out the reasons, and put forward corresponding rectification measures to strengthen internal accounting management of enterprises and continuously improve economic benefits.
What are the accounting subjects of urgently needed construction companies and how to establish them? Not complicated. The simplest way to do this is to keep a running account.
The increase is divided into two categories, receivable and received. Should be supported and championed. Then balance is balance.
Excuse me, what accounting subjects do the lamp shop need to make accounts? Generally, the accounting system for small enterprises is adopted. You can check the system online. If there are accounting subjects in the system, you only need to select the subjects related to you. The general industry is different, but the cost subjects are different, and other subjects are common. Only special industries will have special subjects, such as insurance and finance.
What accounting subjects do Internet companies need? Generally, the business of Internet companies is to provide services. You can refer to the service industry accounting system.
The specific account details are set according to the actual business of the enterprise, and the accounting vouchers, subsidiary ledger, general ledger and financial statements are the same as those of other enterprises.
How to deal with the accounting subjects of advertising companies? The account setting and business processing of the advertising company are as follows:
Because there is no relative industry accounting system in the advertising industry, the relevant accounting treatment can refer to the new Enterprise Accounting System. The following mainly describes the accounting treatment of income, costs, expenses and related taxes and fees.
1, income accounting
When obtaining advertising revenue or agency advertising revenue
Debit: cash on hand, bank deposits, accounts receivable, etc.
Loan: main business income-advertising income
When obtaining other income (corresponding details can be set according to specific income for accounting)
Borrow: cash on hand or bank deposit, etc.
Loan: main business income-other income
2. Cost accounting
When related advertising costs or agency costs occur due to obtaining advertising revenue or agency advertising revenue,
Borrow: main business cost-advertising expenses
Loans: cash on hand, bank deposits, accounts payable, etc.
When other service costs are incurred due to other service income.
Debit: main business cost-other service cost
Loans: cash on hand, bank deposits, accounts payable, etc.
3. Cost accounting
When the related expenses occur,
Debit: sales expenses
Loans: cash on hand, bank deposits, etc.
4. Accounting of related taxes and fees
Accrued business tax time
Debit: business tax and surcharges
Loan: taxes payable-business tax payable
When paying business tax
Borrow: taxes payable-business tax payable
Loan: Cash on hand or bank deposit.
When is the urban construction tax accrued?
Borrow: main business taxes and surcharges
Credit: business tax and surcharges
When paying urban construction tax
Borrow: taxes payable-urban construction tax payable
Loan: Cash on hand or bank deposit.
When drawing enterprise income tax,
Debit: income tax
Loan: taxes payable-enterprise income tax payable
When paying enterprise income tax
Borrow: tax payable-enterprise income tax payable
Loan: Cash on hand or bank deposit.
Extra time for accrued education expenses
Debit: business tax and surcharges
Loan: tax payable-surcharge for education payable
Extra time to pay for education.
Borrow: taxes payable-education surcharge payable
Loan: Cash on hand or bank deposit.
It takes time to provide dike fees and cultural construction.
Debit: sales expenses-comprehensive management expenses
Loan: other payables-embankment fees payable.
-cultural construction fees should be paid.
It takes time to pay embankment fees and cultural construction.
Borrow: Other payables-embankment fees payable.
-cultural construction fees should be paid.
Loan: Cash on hand or bank deposit.
When will personal income tax be accrued?
Debit: Other receivables.
Loan: taxes payable-personal income tax payable
When paying personal income tax
Borrow: taxes payable-personal income tax payable
Loan: Cash on hand or bank deposit.