(1) You can implement the accounting system for small enterprises and set subjects according to the accounting system for small enterprises.
(2) If the company is newly established, it is suggested to implement the new accounting standards and set up accounting subjects according to the new standards.
(3) Balance sheets, income statements and cash flow statements of all industries are the same.
What subjects are set up for account establishment?
1. Create accounts: general ledger, subsidiary ledger, cash account book and deposit journal.
2. Accounting subjects can be set according to the needs of company accounting. In other words, the account settings required by the company's business have not been set for the time being. Common subjects: cash, bank deposits, other receivables,
Fixed assets, accumulated depreciation, wages payable, other payables, taxes payable, management expenses, financial expenses, profits this year, main business income, main business cost, income tax, main business tax and additional and paid-in capital.
Cost and profit distribution, etc.