Simple Grasp The Accounting Process Of Small Business Accounting

1, according to the various kinds of original vouchers turned over by the cashier, the audit vouchers will be prepared after the audit is correct.

2, register all kinds of subsidiary ledger according to the voucher.

3, at the end of the month for the provision, amortization, carry over the bookkeeping voucher, summarize all the bookkeeping vouchers, compile the accounting voucher summary table, and register the general ledger according to the accounting voucher summary table.

4, settle accounts and reconcile accounts.

Do the accounting card tally, the accounts match, and the accounts tally.

5, compile accounting statements, do accurate figures and complete contents, and make analysis and explanation.

6. Bookkeeping vouchers should be bound up and kept in good order.

1, must have the following contents

(L) the date of filling the Voucher: the date of collection of vouchers and payment vouchers should be filled out according to the actual income date and the actual date of payment of the monetary funds; the date of filling of the voucher can be filled out according to the date of receipt of the original voucher, or the date of preparing the account voucher.

(2) voucher number: accounting voucher must be numbered, which is helpful for finding.

(3) summary of economic pactions: the summary is a brief account of economic business.

(4) accounting subjects: accounting subjects are the names of accounts, and the correct use of accounting subjects is the basic link for accounting treatment.

(5) amount: the amount listed in the voucher is the basis of accounting and related to the correctness of accounting books and accounting statements.

For this reason, calculation must be accurate, written clearly and in line with requirements.

(6) the number of sheets attached to the original voucher: the original voucher is the basis for preparing the voucher, and the number of sheets attached to the original voucher must be filled out on the voucher.

(7) signature or seal of vouchers, auditors, bookkeeping personnel, accountants and accountants in order to make clear economic responsibilities.

2.

Contents of the audit:

(1) whether the date of filling voucher is correct: whether the date of collection of vouchers and payment vouchers is the actual income date and actual payment date of monetary funds; whether the date of filling of vouchers is the date of receipt of original vouchers or the date of preparing account vouchers.

(2) whether the voucher is numbered or not numbered correctly.

(3) whether the summary of economic operations correctly reflects the basic contents of economic business.

(4) whether the use of accounting subjects is correct; whether the general ledger accounts and the detailed subjects are fully listed.

(5) whether the amount calculated in the voucher is accurate and whether the writing is clear and meets the requirements.

(6) whether the number of sheets attached to the original voucher is consistent with the number of sheets attached to the original voucher.

(7) the signature or seal of the voucher, auditor, bookkeeping personnel, accounting institution director and accounting supervisor is complete.

Three. Accounting at the end of the month.

(1) staff welfare costs, staff education fees and trade union funds.

1, according to the total payroll 14%, employee welfare benefits are extracted.

Borrowing: management cost - welfare cost.

Loan: welfare cost payable

2, according to the total payroll 1.5%, staff education fees are collected.

Borrowing: management expenses -- education expenses for staff and workers

Loan: other payables - education expenses for staff and workers

3, extract trade union funds by 2% of total wages.

Borrowing: management expenses - union funds

Loan: other payable - labor union funds

(two) depreciation of fixed assets

Borrowing: management cost depreciation charges

Loan: accumulated depreciation

(three) amortization expense

Borrowing: administrative expenses (or operating expenses, etc.)

Loan: prepaid expenses (or long term prepaid expenses)

(four) tax collection

Borrow: main business tax and additional

Loan: tax payable -- urban construction tax

Other payments - additional educational fees

(five) carry forward all kinds of income

1, carry forward main business income

Borrowing: main business income

Loan: current profit

2, carry forward other business income

Borrowing: other business income

Loan: current profit

3. Carry over business income

Borrowing: extra business income

Loan: current profit

(six) carry over costs, expenses and taxes.

1, carry over cost

Borrowing: profit for the year

Loan: main business cost

2, carry forward other business expenses

Borrowing: profit for the year

Loan: other business expenses

3, carry over business expenses

Borrowing: profit for the year

Loans: non operating expenses

4, carry over tax

Borrowing: profit for the year

Loan: main business tax and additional

(seven) carry over expenses

1, carry over management expenses

Borrowing: profit for the year

Loan: management cost

2, carry forward the financial expenses.

Borrowing: profit for the year

Loan: financial cost

3, carry over business expenses

Borrowing: profit for the year

Loan: operating expenses

(eight) quarterly income tax

1. Extraction time

Income tax

Loan: tax payable - income tax

2, carry over income tax

Borrowing: profit for the year

Loan: income tax

3. Turn over the income tax.

Tax: income tax

Loan: bank deposits or cash

Four. Checkout work

1, before closing, we must register all the economic activities in this period.

2. When closing accounts, the final balance of each account should be concluded.

If it is necessary to produce the amount of the month, the word "total monthly" should be marked in the abstract column and a single red line will be shown below.

If it is necessary to conclude the cumulative amount this year, it should mark the word "cumulative year" in the abstract column and issue a single red line in the following column. The cumulative amount at the end of 12 will be the cumulative amount of the year. The double red line should be crossed under the cumulative amount of the year. At the end of the year, all the general ledger accounts should bear the year-end balance and the year-end balance.

Five. Check accounts at the end of the month.

The contents of reconciliation mainly include checking accounts, checking accounts, checking accounts and checking accounts.

(1) the accounts are consistent.

It is the abbreviation for the tally of book records with physical objects and real checks.

Ensuring the consistency of accounts is the basic requirement of accounting.

Since the accounting book record is the value of the amount of money used in the real account, the increase or decrease in the amount of the physical assets must be recorded and registered in the account book records.

Therefore, through the correctness of accounting records, it is found that problems in property and cash management are conducive to ascertaining reasons, defining responsibilities, improving management and improving efficiency, and guaranteeing the authenticity and completeness of accounting information.

(2) the certificate of accounts is consistent.

It is the abbreviation for checking the correspondence between accounting books and accounting vouchers.

It is also the basic requirement of accounting to ensure the compliance of accounts.

As accounting books record is compiled according to accounting vouchers and other information, there is a logical link between them.

Therefore, by checking accounts, we can check and verify whether the contents of accounting books and accounting vouchers are correct and correct, so as to ensure the authenticity and completeness of accounting information.

Each unit should regularly check the accounting books and their corresponding accounting vouchers (including time, number, content, amount, and accounting direction, etc.) and check whether they are consistent.

If there is any discrepancy, the cause should be identified in time and corrected according to the regulations.

(3) the accounts are in line with each other.

It is the abbreviation of the correspondence between the accounting books and the relative records.

It is also the basic requirement of accounting to ensure that the accounts are consistent.

There is an internal connection between accounting books, including general ledger accounts, between general ledger and subsidiary ledger, between general ledger and journal, accounting materials and accounting books, and the records of property and material ledger between the custodian departments and the departments concerned. Through regular checks, the correctness of accounting records can be checked and verified, and problems can be found, corrected, and the authenticity, completeness and accuracy of accounting information can be guaranteed.

(4) the accounts are consistent.

It is the abbreviation for checking the correspondence between accounting books and accounting statements.

It is also the basic requirement of accounting to ensure the consistency of accounts.

Since accounting statements are compiled according to accounting records and relevant information, there is a corresponding relationship between them.

Therefore, the quality of accounting information can be ensured by checking the data of accounting items and accounting data.

Six. Preparing accounting statements at the end of the month.

In accordance with the formulation basis, compilation basis, compilation principles and methods stipulated by the unified accounting system, the contents are complete, digital, accurate, and timely.

The figures that correspond to each other between accounting statements and items of accounting statements should be consistent with each other, and the relevant figures in the accounting statements should be linked to each other.

The notes to the accounting statements and the statement of financial statements shall be true, complete and clear about the matters needing to be explained in the accounting statements in accordance with the regulations of the enterprise financial accounting report and the unified accounting system of the state.

The external financial accounting report shall be signed and sealed by the person in charge of the unit and the person in charge of the accounting department, and the person in charge of the accounting institution.

Seven, business enterprise involves tax: value added tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax, income tax, travel tax and so on.