1. sort out the original vouchers of this quarter.
2. Fill in accounting vouchers according to the sorted original vouchers.
3. Register the cash book and deposit journal according to the receipt and payment voucher.
4. Register the subsidiary ledger according to the information on the accounting voucher.
5, according to the accounting voucher summary, prepare the subject summary table.
6. Fill in the general ledger.
7. Finally, summarize the balance sheet and income statement.
Second, the tax bill calculation:
1. Value-added tax and enterprise income tax are only handled in the national tax, and enterprises registered after the national tax newspaper (2002, 1, 1).
2. Wage 65,438+000%, welfare 65,438+04%, trade union 2% and staff education 2.5%.
3. Three insurances and one gold include housing accumulation fund, endowment insurance, medical insurance and unemployment insurance.
4. Transportation fees, handling fees, reasonable losses and inspection fees of circulation enterprises are included in operating expenses, and industrial enterprises are included in costs.
5. If there is no trade union organization in the unit, trade union funds cannot be accrued, let alone adjusted after accrual.
6. Income tax only needs to be withdrawn once a quarter, not once a month.
7. "Basic depositors" generally withdraw cash, and it is generally stipulated that settlement accounts cannot withdraw cash.
Financial process
Charge).
8. Travel expenses: transportation expenses, accommodation expenses, food subsidies, post and telecommunications expenses, luggage freight and miscellaneous expenses.
Extended data
Precautions:
1. The accounting statements of an enterprise include four statements, namely, balance sheet and income statement, as well as profit distribution statement and cash flow statement. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute their own profits.
2. The cash flow statement is only compiled according to the requirements of tax authorities, and different regions and provinces have different requirements. The tax authorities will look for you during the annual inspection in April.
3. Management, finance, business, manufacturing and other expenses have no balance at the end of the month, and the settlement method adopts the report method, and the profit and loss account can leave a balance at the end of the month; If there is a balance of manufacturing expenses, it belongs to the expenses to be distributed in the products and is treated as inventory on the balance sheet.
It depends on what is on the income statement. As long as it is in your account, you carry forward the profit, which is not easy to make mistakes. The profit of this year in the income statement should be consistent with the profit in the balance sheet.
Reference source Baidu Encyclopedia-Financial Process