Under normal circumstances, accountants handle the daily financial work of enterprises, and their work mainly includes:
(1) The first thing an accountant should do every month is to prepare accounting vouchers according to the original vouchers, and then prepare account summary tables regularly or at the end of the month and register them in the general ledger. In addition, in the daily operation of the enterprise, every time a business happens, the accountant needs to register the subsidiary ledger according to the accounting voucher.
(2) At the end of the month, accountants should pay attention to the depreciation and amortization of prepaid expenses. If the enterprise is newly established, the accountant should also transfer all the start-up expenses of the enterprise to the monthly expenses of/kloc-0. In addition, corporate financial accounting will also withdraw taxes and surcharges at the end of the month (determined by the local tax authorities).
(3) Enterprise financial accounting should also prepare two entries after preparing the subject summary table at the end of the month. They are as follows: the first entry: transfer the total amount of profit and loss account to the profit of this year, and debit: main business income (investment income, other business income, etc.). ) and credit: this year's profit. The second entry: debit: profit loan for this year: main business costs (main business taxes and surcharges, other business costs, etc. ).
(4) After completing the above work, financial accountants need to prepare a balance sheet according to the assets, liabilities, owner's equity and account balance in the general ledger, and prepare an income statement according to the profit and loss account amount in the general ledger or account summary table.
In addition, other tasks that enterprise financial personnel need to complete include binding vouchers, writing notes to statements or analyzing enterprise financial statements.
It should be noted that in the daily accounting process of enterprises, accountants must properly keep and keep all kinds of bills and account books of enterprises, at the same time, do a good job in accounting and tax declaration, and also ensure the accuracy and accuracy of all kinds of fiscal and tax data entry and calculation of enterprises, so as to provide necessary basis for business operators to make business decisions.
Otherwise, once there are mistakes or mistakes in financial processing, it is very likely to bring fiscal and tax risks to enterprises, and the results are often not worth the candle. Therefore, accountants must pay more attention to this aspect in their daily work.
In addition, Wuxi agent bookkeeping reminds that accountants should follow the relevant accounting standards and financial treatment norms when dealing with corporate finance, so that corporate bookkeeping and tax returns meet the requirements of relevant national policies, laws and regulations. In addition, if enterprises encounter related problems in the process of bookkeeping and tax return, they can also seek professional Wuxi agency bookkeeping company for financial consultation.