The responsibility of accountants refers to participating in the formulation of economic plans and business plans, assessing and analyzing the implementation of budgets and financial plans. The main responsibilities are:
First, be responsible for keeping records of administrative and financial general ledger and various subsidiary accounts. Complete procedures, accurate figures, neat handwriting, timely registration and clear account books.
Article 2 Be responsible for preparing monthly, quarterly and year-end final accounts and other relevant statements.
Article 3 Assist the manager to prepare and implement the hospital budget.
Fourth, carefully examine the original vouchers, and refuse to record the vouchers that violate the regulations or are unqualified. It is necessary to strictly control the scope and standards of expenditure. Be responsible for controlling financial revenue and expenditure without breaking the capital plan and expenses within the prescribed scope.
Fifth financial institutions at higher levels shall be responsible for providing information and reflecting the situation during the inspection work.
Article 6 Regularly analyze and check the accounting data, report the financial situation to the manager in writing, be a good manager's staff, and play the role of financial supervision.
Article 7 At the end of the month, do a good job in proofreading accounting vouchers, account books, statements and accounts, number them by month, sort them out clearly, sort them out for future reference, keep them properly and file them. Accounting files were kept by accountants in those years, and accounting files in previous years were kept by the school archives.
Eighth to assist the cashier to pay wages and bonuses.
Article 9 Manage financial seals and strictly control the issuance of checks.
Tenth fill in the audit report on time, carefully check and submit the accounting information on time.
Eleventh strengthen safety awareness and safety precautions, strictly implement the safety financial management system, to ensure that there is no safety problem.
Twelfth strictly abide by and implement the national financial regulations and financial accounting system, do a good job in accounting. Do a good job of project payment according to the working procedures stipulated by the company.
Thirteenth regularly clean up current accounts, put forward cleaning opinions on long-term accounts receivable and payable, and take cleaning measures.
Article 14 Check the authenticity, legality and correctness of accounting vouchers. After confirmation, it can be handed over to the cashier for payment, and the original vouchers and accounting vouchers that do not meet the requirements have the right to deal with them.
Fifteenth responsible for the higher authorities and the relevant departments to submit financial statements, so that the figures are true, accurate calculation, complete content and clear explanation.
Article 16 Keep the business secrets of the company, and do not provide or disclose the accounting information of the company to the outside world without permission, except as provided by law and approved by the general manager.
Article 17 Be responsible for summarizing the cost of various projects of the company every month, and carefully checking the original data of cost accounting to ensure its accuracy.
Eighteenth conscientiously implement the financial laws and regulations, according to the financial system for cost accounting, profit accounting, wage accounting, property funds and materials accounting, and ensure the accuracy and standardization of accounting results.
Nineteenth in conjunction with the relevant departments to formulate measures for the implementation of fixed assets management, material management, fund management and accounting. For the methods, handover, return and storage of fixed assets, commodities, materials, low-value consumables, etc., procedures must be formulated in conjunction with relevant departments to clarify responsibilities.
Twentieth all kinds of accounts should be set up completely and clearly, and a detailed list of fixed assets should be set up and registered at the same time. For inventory surplus, inventory deficit, scrap and damage, bad debt losses, we should find out the reasons, distinguish the responsibilities and make a special report. In accordance with the provisions of the examination and approval authority, accounting treatment after approval.
Article 21 Strengthen the study of tax knowledge, and provide an operable scheme for the company to avoid tax reasonably.
Responsibilities of cashier position
Cashiers handle cash receipts and payments, bank settlement and other related accounts of their own units in accordance with relevant regulations and systems, and keep cash on hand, marketable securities, financial seals and related bills. Main job responsibilities are:
Article 1 Do a good job in the daily management and receipt and payment of cash to ensure the correctness and legality of cash receipt and payment.
Article 2 Before the end of each working day, check the cash on hand in time and check it with relevant reports and vouchers, and fill in the bonus daily report to ensure that the accounts, accounts, vouchers and accounts are consistent.
Article 3 Strictly implement the cash management system and settlement system, and handle cash and bank settlement business according to the expense reimbursement and payment approval procedures stipulated by the company. Major expenditure items must be examined and signed by the accounting supervisor and company leaders before they can be handled.
Article 4 Accounting vouchers shall be filled out according to the original audited receipts and payments vouchers, and the contents of the accounting vouchers must be ..... >; & gt
Question 2: What do accountants usually need to do? Every financial personnel should know this process, but also understand the relevant financial software. At present, enterprises with slightly larger scale or higher management level all adopt information management. You should know how to use this software and how to install it. As long as the voucher is made correctly, everything else is done by computer: voucher-summary-subsidiary ledger-general ledger-various reports, etc. It is very necessary to understand the financial process first. I. Universal link: 1. Fill in the accounting voucher according to the original voucher or the original voucher summary table. 2. Register the cash book and deposit journal according to the receipt and payment voucher. 3. Register the subsidiary ledger according to the accounting voucher. 4. Prepare the account summary table according to the accounting voucher summary. 5. Register the general ledger according to the account summary table. 6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger. If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day.
Question 3: What do accountants mainly do? 1. Under the leadership of the finance manager, be responsible for the management of the company's accounting group. Second, responsible for leading subordinate tellers, bookkeepers and accountants to collect money on time as required, truthfully reflect and supervise the economic activities and financial revenues and expenditures of enterprises, and ensure that all economic businesses are reasonable, reasonable and legal. Secretary resource network. Responsible for guiding, supervising, inspecting and assessing the work of the members of this group, handling and solving the problems in the work in time, and ensuring the normal accounting work of this group. Four, timely preparation of monthly, quarterly and annual accounting statements, so that the figures are true, accurate, complete, clear and timely. Five, according to the accounting system, regularly summarize accounting vouchers (general ledger does not exceed 10 days), and check with the subject general ledger. Six, responsible for the accounting of enterprise management fees, carefully examine the original vouchers of income and expenditure, and carry out accounting treatment in accordance with the provisions of the system, so that the accounts are clear, the figures are accurate and the settlement is timely. Seven, responsible for the detailed accounting of special funds, correctly reflect the use and balance of special funds and the expenditure and completion of special projects. The current account of special funds shall be reconciled and liquidated in time. Eight, responsible for monthly withholding and prepaid expenses accounting according to regulations. Nine, responsible for the company's tax account registration and tax payment. Ten, responsible for the company's various departments to declare the cost of a little business procedures. Eleven, according to the monthly total wages, water and electricity consumption table, fuel consumption table and other cost items to prepare the department cost allocation table, according to the total wages to extract welfare funds. Twelve, the company's accounting documents, accounting books, financial plans and important economic contracts and other accounting information should be collected regularly, audited, bound into a book, registered number, in accordance with the provisions of the "Accounting Archives Management Measures" for safekeeping, and in accordance with the provisions of the destruction of the examination and approval procedures. Thirteen. Organize regular inventory and verification of the company's fixed assets and current assets to ensure the accuracy of the property, strengthen the management of fixed assets and current funds, and improve the utilization rate of funds. Fourteen, in strict accordance with the requirements of the financial management system, conscientiously do a good job in the audit of accounting vouchers, organize the preparation of unified statements, ensure the correctness, timeliness and authenticity of financial settlement, and provide reliable management information for leaders. Fifteen, timely grasp the use and turnover of working capital, and regularly report to the manager of the finance department. Sixteen, supervise the work of this position, and take direct responsibility for the effect of the completed work.
Question 4: What does accounting mainly do? The specific content of accounting work:
1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, it must be signed by the financial (manager) authorized person), and then prepare the account summary table, and register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to balance the account summary table as much as possible to ensure that the records are not wrong). Every time a transaction occurs, register the subsidiary ledger according to the bookkeeping voucher.
2. Pay attention to month-end depreciation and amortization of prepaid expenses. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are accumulated depreciation borrowed from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. There will be tax refund and surcharge at the end of the month, which is actually local tax. It is to extract taxes and surcharges, including urban construction tax and education surcharge. And tax decisions.
3. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss account to the current year's profit, and lend the current year's profit from the main business income (investment income, other business income, etc.). ). The second entry: borrowing the main business costs (main business taxes and surcharges, other business costs, etc. Judging from this year's profits. After the transfer, if the difference is in the debit, it is a loss and no income tax is required. If it is in the lender, it means that the profit needs to pay income tax. Calculation method: income tax = deduction difference * income tax rate, then make accounting vouchers, borrow income tax to pay taxes-income tax payable, and borrow income tax from this year's profits (although income tax is related to profits, it is not a loss and does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive. If it is positive, it is necessary to calculate income tax. At the same time, we should pay attention to the accounting method of income tax. When the tax payable method is adopted, the income tax account and the tax payable account are equal. When adopting the tax impact method, when timing difference exists, the income tax account and the tax payable account are not equal. ).
4. Finally, prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.) in the general ledger. ), liabilities (notes payable, accounts payable, etc. ), owner's equity (paid-in data, capital reserve, undistributed profit and surplus reserve) (refers to the amount registered on the last day of the general ledger account), and is summarized according to the profit and loss account or account of the general ledger (such as management fee).
(The main business income and tax payable should be determined according to the tax amount copied in the national tax every month, because the tax controller will print a form with specific figures on it. )
5. What's left is binding vouchers, writing report notes, analyzing situation tables and so on.
6, pay attention to the problem:
First, the above except the preparation of accounting vouchers and registration ledger, are carried out at the end of the month.
B, at the end of the month to settle cash and bank accounts, must be consistent with the account certificate, the account is consistent. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding funds. Pay attention to the time when filing taxes at the beginning of the month, and don't file taxes late. In addition, the invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions every month, including accounts receivable, accounts payable and other accounts receivable.
Question 5: What does an accountant do? 1. Accounting.
Including original voucher review, accounting voucher filling, account setting, bookkeeping, posting and closing.
2. Cost accounting
Collect and allocate various expenses in the process of production and operation according to an object, so as to determine the total cost and unit cost of each object, including reviewing, summarizing, allocating and calculating the statistical data of warehouses and workshops.
3. Property inspection
Organize the implementation of property inspection, check the accounts through physical inventory, find out the actual amount of all kinds of property and materials, improve the correctness of accounting records, and ensure that the accounts are consistent with the facts. At the same time, find out the storage and use of all kinds of property materials and the implementation of all kinds of settlement funds, take timely measures to clean up the overstocked or damaged materials and overdue funds, and strengthen the management of property materials.
4. Financial report, analysis and forecast
Based on the records in the account book, a complete set of accounting indicators is generated after some forms of processing and sorting, which can be used to assess and analyze the implementation of financial plans and budgets and prepare the next financial and budget.
The above work actually refers to the work of the whole finance department, which is divided into several parts according to different positions. Unless it is a small enterprise, it is possible for one person to complete all the work, otherwise it is difficult for one person to complete it, so a team is needed to complete it, and everyone is responsible for cooperation. This is the daily work of an accountant.
Question 6: What do accountants usually do? 1. Review the legality, rationality and authenticity of the original vouchers and expenses according to the specified cost range and standards.
Whether the examination and approval procedures comply with the company's regulations;
2. Make accounting vouchers according to the audited original vouchers;
3. Register bank journals, securities, financial increase and decrease, creditor's rights and debt funds, income expenses, cost expenses, financial results and other subsidiary ledger and general ledger on time one by one according to accounting vouchers;
4. According to the requirements of accounting, check the relevant figures and objects, monetary funds, current units and individuals recorded in accounting books.
Situation, to ensure that the accounts are consistent, the accounts are consistent, and the accounts are consistent;
5. Be responsible for the calculation, declaration and settlement of company tax, and assist relevant departments in financial audit and annual inspection;
6. Prepare the company's monthly and annual accounting statements, annual final accounts and notes;
7, timely do a good job of accounting documents, accounting books, statements and other accounting data collection, sorting, archiving and other accounting file management. Symptoms not suitable for accounting work:
■ Basically, I work alone, facing reports, data and computers all day, and have little time to communicate with others. I have been bored for a long time.
■ Afraid of counting, insensitive to numbers.
■ I feel that my work is repetitive, mechanical and unchanging every day.
■ Hate the tedious procedures and rules of financial work.
■ I don't like socializing, and I don't like dealing with departments such as industrial and commercial taxation.
The specific feelings of consultants on accounting work;
I have worked as an accountant in several companies, both full-time and * * *. Accounting is nothing more than accounting vouchers, accounting books and statements, statistical data, accounting materials, business accounting, assets, liabilities, owners' rights and interests, income, expenses and profits ... Although the industries are different, the work content is similar, which is undoubtedly a kind of torture for people like me who can't sit still. Although accounting is boring to me, I like that it can reflect the financial situation and operating results of an enterprise through the data in the report. There is no denying that if I can work in the accounting position for a longer time, I will have more experience and gain, but I can't accept the life of facing that pile of reports and data from morning till night, and sometimes I have to work overtime to make reports.
A little impatient with things that are too familiar, such as inputting the contents of invoices into the computer, monotonous repetition, and being criticized for input errors.
Comment. And I don't like bookkeeping. Bookkeeping is a repetitive job, trivial and single, and I can't learn anything.
Accounting and reporting work is a repetitive work day after day. Every day, I deal with tables and figures, and I sit for a day, and the office is silent. Accounting work is so repetitive and tedious that I often can't get up when I sit in the office. At the thought of wasting my youth and time in these boring figures, I was very depressed and even broke down and cried at my desk.
I don't like the life of accounting dealing with numbers. It's disgusting. What I like relatively is cost audit: simple, not cumbersome, can communicate with other employees, not boring, and can go out to communicate with customers without sitting in the office.
After I came in, I slowly realized that accounting was not as simple as I thought, and many things were messed up without cleaning up. Only then did I know that I was really afraid of counting, being afraid of triviality and facing formulas and tables. My mind began to become dull and numb again. I look forward to going to work every day, Monday and Friday, and I don't want to develop finance at first.
I keep learning and improving, and at the same time I keep changing jobs, and my position is getting higher and higher. Finally, I became the financial manager of a big factory. Every time I challenge a new high-paying position, I am very excited at first; But after a long time, the step-by-step financial work gradually made me lose my feeling and didn't feel the value of my efforts to the company. But I am a person with a strong sense of responsibility, and I still try my best to do my job well.
The company is very big, and there are twenty or thirty people in the finance department. Maybe it's because my business level is ok. I have done many things with great intensity and relatively little difficulty, but none of them seem to be my favorite job content. I feel that the figures are piled up and repeated, only that there is a difference between light and heavy.
I am exercising >>
Question 7: What does an accountant do? First of all, accounting is an economic management activity with money as the main unit of measurement and improving economic efficiency as the main goal. It uses special methods to conduct comprehensive, comprehensive, continuous and systematic accounting and supervision on the economic activities of enterprises, organs, institutions and other organizations, provides accounting information, and gradually begins to predict, make decisions, control and analyze with the development of social economy. It is an important part of economic management activities.
Secondly:
A, under the leadership of the financial manager, specifically responsible for the management of the company will geng group.
Second, responsible for leading subordinate tellers, bookkeepers and accountants to collect money on time as required, truthfully reflect and supervise the economic activities and financial revenues and expenditures of enterprises, and ensure that all economic businesses are reasonable, reasonable and legal. Secretary resource network
Three, responsible for the guidance, supervision, inspection and assessment of the work of the members of this group, timely handling and solving problems in the work, to ensure the normal accounting work of this group.
Four, timely preparation of monthly, quarterly and annual accounting statements, so that the figures are true, accurate, complete, clear and timely.
Five, according to the accounting system, regularly summarize accounting vouchers (general ledger does not exceed 10 days), and check with the subject general ledger.
Six, responsible for the accounting of enterprise management fees, carefully examine the original vouchers of income and expenditure, and carry out accounting treatment in accordance with the provisions of the system, so that the accounts are clear, the figures are accurate and the settlement is timely.
Seven, responsible for the detailed accounting of special funds, correctly reflect the use and balance of special funds and the expenditure and completion of special projects. The current account of special funds shall be reconciled and liquidated in time.
Eight, responsible for monthly withholding and prepaid expenses accounting according to regulations.
Nine, responsible for the company's tax account registration and tax payment.
Ten, responsible for the company's various departments to declare the cost of a little business procedures.
Eleven, according to the monthly total wages, water and electricity consumption table, fuel consumption table and other cost items to prepare the department cost allocation table, according to the total wages to extract welfare funds.
Twelve, the company's accounting documents, accounting books, financial plans and important economic contracts and other accounting information should be collected regularly, audited, bound into a book, registered number, in accordance with the provisions of the "Accounting Archives Management Measures" for safekeeping, and in accordance with the provisions of the destruction of the examination and approval procedures.
Thirteen. Organize regular inventory and verification of the company's fixed assets and current assets to ensure the accuracy of the property, strengthen the management of fixed assets and current funds, and improve the utilization rate of funds.
Fourteen, in strict accordance with the requirements of the financial management system, conscientiously do a good job in the audit of accounting vouchers, organize the preparation of unified statements, ensure the correctness, timeliness and authenticity of financial settlement, and provide reliable management information for leaders.
Fifteen, timely grasp the use and turnover of working capital, and regularly report to the manager of the finance department.
Sixteen, supervise the work of this position, and take direct responsibility for the effect of the completed work.
Seventeen, regularly organize employees of subordinate departments to learn the national financial policies, regulations, financial discipline and accounting system, and constantly improve their ideological level and professional work ability.
Question 8: What is the specific job of accounting? 1, according to the actual economic and business matters, accounting and bookkeeping.
2. Review accounting vouchers and attachments, and the expenses must have original invoices. 4 should check the balance of each period and the balance on the statement, and adjust the incorrect balance.
5. Depreciation, salary, cost, social security, provident fund, profit and loss, income tax payment and accrued loan interest shall be accrued for each period.
6. Make entries for undistributed profits and surplus reserves at the end of the year, and make provision for bad debts to make up for losses.
Simply put, take a computer and keep an account of the information given to you!
Question 9: What should financial accounting do? But what you said is the general unit. Simply put, we will understand it as a general small and medium-sized company. Cashiers belong to the financial department, which is generally a part of financial work, but cashiers focus on the receipt and payment of funds, which is closely related to foreign trade enterprises and other units (relative to foreign trade enterprises). It is also very important and basic to keep a good record of cash book. Some companies also have some other jobs according to the specific situation of the company. The general company also has a special person responsible for another part of the work, namely financial statements and financial planning. Is a person who is concern about taxation and that development direction of the company. For beginners, don't think about complexity, but do every little thing well, which is a serious accumulation process for finance. Time will give you what you want as long as you put your heart into it. Hmm. How interesting
Question 10: What else can the accounting major do? The development direction is best based on personal hobbies. Students majoring in finance have a wide range of knowledge. If you have a strong learning ability, you should learn some knowledge about enterprise management and become a management talent urgently needed by society.
Such as market management, human resource management, financial management, performance management, etc. As long as you work hard, you will be rewarded. Come on!