The company has no account before, how to make up for it

If it is a currency increase, go to the industry and commerce to apply, the industry and commerce will give you a designated bank account, open an account and put the currency to be increased into it, and then find an accounting firm to write a capital verification report and hand it over to the industry and commerce. If it is an intangible asset.

For capital increase, first find an appraisal company to write an appraisal report, and then find an accounting firm to write a capital verification report and a property transfer report (usually the appraisal report, capital verification report, and property transfer report can all be handed over to the appraisal company to do), and after writing, you can go to the industrial and commercial capital increase directly with the report. (Beijing's Chaoyang District and Haidian District need to make an appointment for capital increase time on the Industrial and Commercial Bureau**, and other places can go directly with the report).

Materials to prepare:

Monetary contribution) information required for capital verification.

1. A copy of the copy of the business license

2. The original resolution of the shareholders' meeting

3. Articles of Association.

Copies 4. Copies of previous capital verification reports

5. Shareholder's ID card.

A copy (a copy of the business license for corporate shares).

6. Deposit form (in duplicate).

The above information must be stamped with the official seal in addition to the capital receipt.

1. Cash journal and bank deposit journal.

Cash journals and bank deposit journals are created in the same way as industrial and commercial enterprises, and are used in exactly the same way as they are registered.

2. General ledger book.

The general ledger to be set up by administrative institutions.

Compared with industrial enterprises (accounts increase or decrease according to the needs of enterprises) and commodity circulation enterprises (accounts increase or decrease according to the needs of enterprises), the business needs to set up "cash, bank deposits, short-term investments, accounts receivable, other receivables, inventory, expenses to be amortized, long-term investment, fixed assets".

Accumulated depreciation, intangible assets, start-up costs, long-term amortized expenses.

Short-term borrowings, accounts payable, other payables, wages payable, welfare payables, taxes payable, other payables, profits payable, paid-in capital (share capital), capital reserve.

surplus reserve, undistributed profit, current year's profit, operating income, operating costs, non-operating income, non-operating expenses, profit and loss adjustment of previous years, income tax", etc.

3. Detailed ledgers.

The setting of the sub-ledger is also set according to the management needs and practicability of the service enterprise. Basically the same as in the first two cases, the only difference is that you need to set operating expenses.

Breakdown. As long as the enterprise establishes these three types of account books, the basic work of account building is completed. The other problem is to carry out daily accounting treatment according to the regulations and register the accounting books.

According to the actual year to which the documents belong, the set of accounts is built, and the supplementary accounting is enough, anyway, the tax has been reported, so you are not afraid.

The best way is to hand it over to the accounting firm directly, although the cost may be higher, but there is no need to worry about the problem of building accounts.

In addition, since your company is going to increase its capital, it means that the company's operation is still good, so you must set up accounts according to the requirements of the law. It can no longer be operated in the same workshop as before.

If your company is booked by a bookkeeping company**, these problems should be solved by the bookkeeping company.

If, solve it yourself, it is recommended:

Method 1: According to the month of declaration and the data in the report, start to make up the vouchers, summarize and build accounts, and keep accounts.

Method 2: If the statement you declare is zero data, you can "start from July, record the expenses of each month and complete the account", or "regardless of the previous ones, start from this month and put all the expenses incurred in the past into this month". In short, at the end of the year, we must make vouchers, bookkeeping and prepare year-end statements, because the paid-in capital and monetary funds occur in this year, and next year's industrial and commercial annual inspection is used in this year's statement.

In addition, the expenses during the start-up period can be included in the start-up expenses and amortized after the operation; There is no income to declare at this time.