Generally speaking, small companies need to pay attention to accounting problems, mainly including the following aspects:
1, open an account.
Small companies should pay attention to the adaptation to the scale of enterprises and carry out according to the needs of enterprise management. At the same time, small companies need to adopt appropriate accounting procedures to establish accounts, remember: (1) Do not establish off-balance-sheet accounts; (2) establish a reference account; (3) Prepare complete accounting information, and so on.
2. bookkeeping.
After the establishment of account books, the accounting treatment of small companies has entered the bookkeeping stage. Financial personnel in small companies should pay attention to mastering a series of accounting standards during the accounting period. These specifications include:
(1) When registering the account book, it should be recorded in the account book item by item according to the date, number, economic business summary and amount of the accounting voucher, and the registration should be accurate, timely and legible.
(2) When bookkeeping, pens, blue-black ink, carbon pens and gel pens should be used to keep the account books clear and durable, which is convenient for keeping the accounting books.
(3) The words and figures written in the account books should be arranged evenly and aligned in size, so that not only the figures can be clearly reflected, but also accounting errors can be easily corrected.
(4) After the account books are registered, the accounting vouchers shall be signed or sealed, and the registration number shall be indicated.
(5) The general ledger shall be registered according to the summary table of accounting vouchers, and the date and voucher number shall be filled in according to the summary table of accounting vouchers.
(6) The subsidiary ledger shall be registered according to the accounting voucher, and the voucher number column and abstract column shall be filled in according to the accounting voucher number and abstract.
(7) The cash book should be registered one by one according to the accounting vouchers.
(8) Deposit journals should be registered one by one according to check stubs or other bank settlement bills.
(9) After the account balance is settled, the words "debit" or "loan" should be filled in the column of "debit" or "loan"; For accounts with no account balance, the word "Ping" should be written in the column of "Debit" or "Credit", and the position in the column of "Amount" should be indicated by "0".
(10) All items in the account book are left blank above the last horizontal line at the bottom of the account page.
(1 1) When each account page is registered and carried forward to the next page, the words "carried forward from the previous page" should be marked on the first line of the next page.
(12) For fixed assets account books and low-value consumables account books, they can be used continuously across years.
The above is the specific explanation of Chongqing agent bookkeeping about "What problems should be paid attention to in small company bookkeeping". In real life, it is necessary for small companies to handle accounts in advance. In addition, if small companies encounter problems in the bookkeeping process, they can also seek professional answers from Chongqing agent bookkeeping!