Accounting Practice: The basic process of accounting and accounting, super practical!
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Abstract: As everyone knows, the beginning and end of each month are the busiest and most important time for accountants, and the results of a month's work must be collected, prepared, and taxed in these days. The more busy you are, the more likely you are to make mistakes. For this reason, the editors of the Global School of the Internet have sorted out the basic process of accounting and accounting here, hoping to help everyone's daily work!
The basic process of accounting is as follows:
Obtain the original voucher → make the accounting voucher → make the account summary table at the end of the month → register the general ledger → then register the detailed ledger according to the produced accounting voucher → check the general ledger and the detailed ledger → make the accounting statement → such as tax declaration-archive the retained bottom statement after filing .
So what should be done in the accounting practice? What are the points that need attention? Continue reading!
I. Fill in accounting vouchers
The first thing is to fill in the accounting voucher based on the original voucher or the original voucher summary form that has been audited. There is nothing to say about this, just follow the principle that there must be a loan and a loan must be equal, and it can be done every time a note is taken or it can be booked at the end of the month.
Second, the bank statement
The company must check the book balance with the bank at least once a month. The book stipulates that we check at the end of the month, but here is what everyone wants to say. In real life, companies often have business on the last day of the end of the month, so the bank statement cannot be issued on the same day or the next day, so it is best to go to the bank conference at the beginning of the month to check the statement.
Check the details of cash and bank deposits. Monetary funds are the assets most prone to problems for enterprises. Therefore, enterprises should carefully check the records of each payment in and out every month. Make a bank statement and check the bank account with the company's detailed account carefully, and deal with the place where there is any discrepancy in a timely manner. Prepare a bank balance adjustment statement to ensure that bank accounts are clear and problems are dealt with in a timely manner.
Preparation of accounting statements
Enterprise accounting statements include four statements, in addition to the balance sheet and profit statement, profit distribution statement and cash flow statement. The profit distribution table only needs to be prepared at the end of the year, because only at the end of the year will the company distribute the profit it makes. The cash flow statement is only prepared according to the requirements of the tax department, and different regions and provinces have different requirements.
The tax department will ask you to make a request during the April annual inspection. (Management, finance, sales, manufacturing and other expenses have no balance at the end of the month. Under the table settlement method, the balance can be retained at the end of the month in the profit and loss account; if there is a balance in manufacturing costs, it is the expenses to be allocated in the product, which is regarded on the balance sheet. Same inventory.) You have to look at what you have in the income statement. As long as you have it in your account, you carry forward the profit. This is not easy to make mistakes. The current year profit of the income statement must be consistent with the balance sheet.
Calculation of taxes and tax returns
The previous work is basically prepared for tax declaration, because the tax authority can levy taxes on the enterprise only if the enterprise has filed a tax declaration, and the traditional accounting statement is only a statement that records the business status of the enterprise, not the tax authority. The basis of tax, enterprises should fill out and declare the corresponding tax returns according to the different types of taxes reported.
Emphasize here, pay attention to tax time !!!
An enterprise shall determine the types of taxation and tax rates according to the nature of its operations, and report on time in accordance with the reporting method required by the local tax authority. After the tax declaration is successful, the tax payment voucher should be printed in time. After the tax payment voucher is obtained, the accounting work for one month is not completed.
Five, filling order
1. Fill in the accounting voucher based on the original voucher or the original voucher summary form
2. Register cash journals and bank deposit journals based on receipt and payment accounting vouchers
3. Register detailed ledger according to bookkeeping vouchers
4.According to the bookkeeping voucher, compile the account summary table
5. Register the general ledger according to the account summary table
6. At the end of the period, prepare the balance sheet and profit statement based on the general ledger and detailed ledger
Carefully check the billing information such as: unit name, tax number, bank account number, goods name, unit price, quantity, total amount and tax amount, etc., to ensure that the information check is printed correctly and carefully, and serialization, ambiguity, and changes cannot occur. The accountants should start to verify the invoiced tax amount of the month on the 20th of each month, and complete the business that should be invoiced as soon as possible. Generally, the enterprise will stop filling invoices 3 days before the end of each month. Therefore, if an enterprise needs the other party to issue an invoice to it, it should contact as soon as possible, and do not negotiate with the other party until the end of the month. In addition, the invoice issued in the current month is recorded.
Seven, certified invoice (deduction)
The input invoice can only be deducted from tax after it has passed the certification review of the tax authority, which is what we mean by certification. At present, the certification of special invoices is generally through online check and self-authentication. Those who have not authenticated themselves should go to the tax authority or intermediary agency for authentication. Here's the advice from Brother Shu is to verify in advance !!! Communicate with the purchaser in advance, and send the two invoices of the special invoice earlier. There are many things at the end of the month, and the tax bureau's network is prone to failure. If the certification is not achieved, the tax amount will be worth the loss. Therefore, business accounting should be certified in a timely manner to determine the input tax amount for the month. When a company has a large number of monthly input invoices, it is usually not a full certification in a month, but a partial certification of selected certification. Invoices shall be authenticated within 90 days from the date of filling out (the valid period of different types of invoices is slightly different).
Checkout and bookbinding
At the end of the month, pay attention to depreciation, amortization of expenses to be amortized, etc. If the new business start-up costs are fully transferred to the first month. The depreciation entry is accumulative depreciation by borrowing management expenses or manufacturing expenses. This depreciation amount is calculated based on the original value, net value and useful life of the fixed assets.
At the end of the month, taxes and surcharges are also withdrawn. Actually, this is the local tax. Is to withdraw taxes and surcharges, such as urban construction tax, education surcharge, etc., determined by the tax.
After checkout, we can bind them into a ledger, taking care not to disturb the order.
The above is the basic process of accounting in the accounting practice problems compiled by the editors of the Global Network School. I hope everyone can take it seriously, especially for college students who have just graduated to work and transfer to finance and accounting personnel. Learning these can avoid future problems. There are errors and doubts in the work to improve your own competitiveness. If you want to learn more about accounting practices, please click the "free download" button below to get.
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