What is the accounting process of a small company (service consulting) that has just started business?

1. Accounting books shall be established according to the provisions of the accounting system and the specific industry requirements of enterprises, and the types, formats, contents and registration methods of accounting books shall be determined. The accounting books that need to be set according to regulations include: general ledger, subsidiary ledger, journal, etc. (1) General ledger generally adopts "customized account book". 1. The general ledger format is mainly three columns. 2. Opening of general ledger: it is opened according to "first-class accounting subjects" and provides all-inclusive accounting data such as assets, liabilities, owners' equity, expenses, income and profits. 3. General ledger registration basis: based on the monthly summary of accounting vouchers. (two) the general ledger generally adopts the "binder" account page. 1. Subledger setting basis: usually set according to the subsidiary account to which the general ledger account belongs. 2. The formats mainly include: three-column format, quantity and amount format and multi-column format. 3. Accounting basis of subsidiary ledger: prepare accounting vouchers in turn according to the monthly business, and the root subsidiary ledger is registered as subsidiary ledger according to "accounting vouchers". 4. The format used in the subsidiary ledger: (1) Under normal circumstances, management expenses, operating expenses, etc. Accounting by "multi-column" account page; (2) Fixed assets subsidiary ledger, inventory goods subsidiary ledger, etc. Accounting shall be made according to the "Quantity and Amount Type" account page. (3) Taxes payable, other payables, other receivables, operating income, operating costs, business taxes and surcharges are accounted by "three-column" account pages. (3) Journals mainly include cash book and deposit journal. 1, cash book and deposit journal, using "user-defined account book", the format is generally three columns. 2. cash book: an account book used to register the daily income, expenditure and balance of cash on hand. 3. deposit journal: an account book used to reflect the increase, decrease and balance of bank deposits. Second, the accounting workflow 1, according to the cashier to review all kinds of original vouchers, 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 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. 7. Tax declaration. View original post >>