What should a new accountant do when he takes over a new account 5

After the handover, I have to continue to do what I should do.

When it comes to what to do at the beginning of the accounting year, many friends think of building new accounts. How can I create a new account smoothly? Mastering the right practices and processes will enable us to complete the year-end accounting process faster and with higher quality.

First of all, you need to understand which books need to be created and which ones are not. The new ledger includes the general ledger, the journal, the three-column ledger, and the income and expense ledger. For account books such as detailed accounts of creditor's rights and debts and accounts for reference, they can be used across years.

New General Ledger: Basis: Economic Transactions Registered in Previous Years of the Account;

The first line of the new account: Write down the corresponding account balance of the previous year;

Summary column: Write "carry-over from the previous year" and "balance at the beginning of the year";

Note: The accounting voucher is not filled, if there are many accounts, you can take the "mouth paper" method on the home page of the account.

New Journal:

Classification: Common cash daily bookkeeping, bank deposit journal, others;

Home: Closing balance at the end of last year = Balance at the beginning of this year;

Date: January 1;

Summary column: Beginning balance carried forward from the previous year;

Balance: Write down the actual cash amount at the end of the previous year.

Note: The accounting voucher is not filled.

Create a new three-column subledger:

For example: long-term loan ledger and paid-in capital ledger.

Date: January 1;

Summary column: Carry-over from the previous year.

Borrow or Loan: Borrow.

Balance: The specific amount.

Note: If you create a new three-column detailed account book and there are too many detailed items, it is recommended to paste "mouth paper" on the home page.

Breakdown of income and expenses:

1.If the company has a lot of income and expenditure business, you can set up a detailed account of income and expenditure.

2.If a company has a high expense, it can set up a separate account book for the expense.

3.If there are many detailed items in the account book, you can also use the "mouth paper" method on the front page to facilitate reading.

What is the accounting process?

1. Establish accounts according to the prescribed system.

As the saying goes, there are no rules, first of all, Danshan needs to establish an accounting system and act in accordance with relevant regulations. For example, the invoice management system and the financial reimbursement system are all based on. Under these systems, we have a good grasp of the "degree" of account building.

There is reason to follow, so that the account books are more reasonable and practical!

2. Inventory and accounting of the company's assets and liabilities.

An important step in the establishment of accounts is to clear the assets and account for them. That is what we call inventory and accounting of the company's assets and liabilities. There are five main steps: attribution at the point of time, asset attribution, determination of cost, creditor's rights and debts, and trial balance. Finally, a balance sheet is formed.

3. Appropriate adjustments should be made according to the actual situation.

In the process of building accounts, it is very important to be careful. Doing the above two steps is equivalent to the role of the preliminary model. In order to make this account book more complete and fit the actual operation of the company, we must learn to adjust appropriately if there are problems.

For example, the balance sheet data is likely to be deviated after accounting, and adjustments should be made at this time. Find the cause of the error and solve the problem in a targeted manner.

At the beginning of the year, one of the things accountants usually have to do is to re-establish the accounts, and on the premise of mastering the relevant technical processes, it becomes easier to build the accounts! Have you mastered the above methods and processes for creating new accounts?

1. Accounts to be set up by the new company: 62616964757a686964616fe78988e69d8331333337613162

1) Cash journal, generally enterprises only set up 1 cash journal. However, if there is a foreign currency, separate cash journals should be set up for the different currencies.

2) Bank deposit journal should generally be set up separately according to each bank account number. If the enterprise only has a basic account, it will set up 1 bank deposit journal.

Staple books should be used for both cash journals and bank deposit journals. Depending on the business volume of the unit, you can choose to purchase 100 pages or 200 pages.

3) General ledger, general enterprises only have 1 general ledger. The form uses a stapled book, and you can choose to purchase 100 pages or 200 pages depending on the size of the unit business. This 1 general ledger contains an overview of all the accounts set up by the company.

4) Sub-ledger, sub-ledger in the form of loose-leaf. The detailed ledger of inventory should use the quantity and amount type of account page; The sub-ledgers of income, expenses, and costs should use multi-column account pages; The detailed bill for VAT payable has an account page; The rest of the books are basically all three-column pages. Therefore, enterprises need to purchase these four types of account pages separately, and the number of them still varies according to the business volume of the unit.

Enterprises with simple business and few can set up all the detailed accounts on one sub-ledger; Enterprises with a large number of businesses can divide assets, equity, and profit and loss into 3 sub-accounts according to their needs; It is also possible to set up a separate ...... for inventory and current accountsThere are no hard and fast rules here, and it is entirely set according to the needs of enterprise management.

2. Subjects involved.

You can refer to the accounting subjects and main accounting treatment in the selected accounting standards, and combine the needs of the company's management, and select the accounting accounts that should be set from the asset class, liability class, owner's equity class, cost class, and profit and loss class.

3. Precautions:

1.All start-up costs can be included in the long-term amortized costs - start-up costs;

2.The purchased air conditioner is directly included in the fixed assets, and the accumulated depreciation is accrued in the next month after it has been used.

3.Decoration costs should be analyzed on a case-by-case basis, some are assets, some are expenses, assets are included in the corresponding asset accounts, and expenses are also included in long-term amortized expenses - start-up costs;

4.The lease fee paid before the opening of the business is also included in the long-term amortized expenses - start-up costs;

5.The low value purchased in the previous period is included in the low value consumables.

He Mingtao, chairman of Qiying SME Service Platform, explained.

The basic flow of enterprise accounting.

Inside the account to settle the bill.

Tax declaration process: invoice certification at the end of the previous month, tax copy of the golden tax card of the month, tax declaration of the IC card of the current month, VAT declaration of the current month.

b 1. Prepare accounting vouchers according to the original vouchers that are audited and correct.

2. Register various sub-ledgers, cash journals and bank deposit journals according to the accounting vouchers.

3. At the end of the month, prepare the accounting vouchers for accrual and carry-over.

4. Prepare a summary table of accounting vouchers for all accounting vouchers.

5. Register the general ledger according to the summary table of accounting vouchers.

6. Checkout and reconciliation.

7. Prepare accounting statements.

8. Conduct regular asset inventory.

c I. General process:

1. Fill in the accounting voucher according to the original voucher or the original voucher summary table that is audited correctly.

2. Register cash journal and bank deposit journal according to the receipt and payment accounting voucher.

3. Register the detailed ledger according to the accounting voucher.

4. According to the summary of accounting vouchers, prepare the summary table of accounting vouchers.

5. Register the general ledger according to the summary table of accounting vouchers.

6. At the end of the period, prepare the balance sheet and profit and loss statement according to the general ledger and sub-ledger.

Vouchers, summaries, subledgers, general ledgers, various reports, etc.

First of all, it is necessary to understand the general part of the financial process:

1. Fill in the accounting voucher according to the original voucher or the original voucher summary table.

2. Register cash journal and bank deposit journal according to the receipt and payment accounting voucher.

3. Register the detailed ledger according to the accounting voucher.

4. Summarize and compile account summary tables according to accounting vouchers.

5. Register the general ledger according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and sub-ledger.

Certificate-account book-statement, if it is just opened and needs to build an account, and then start from the voucher, now it is all computer account, you just need to enter the voucher into it, the month-end accounting, and then the report, the software you will always use, even if you don't know the software service company will teach you, don't worry about this!

Once you have learned the theory, you can use it in practice! Maybe your theory is still not solid! I suggest you read more books! The books are generally very detailed.

The most basic process:

1.Fill in the voucher.

2.Audit credentials.

3.Accounting. 4.Month-end transfer (period profit and loss account).

5.Approve vouchers (approve vouchers that are carried forward at the end of the month).

6.Accounting. 7.Carry forward at the end of the month.

8.Preparation of reports.

You should be able to compile reports! I really don't understand, you can buy this accounting practice to see!

That is, according to the original voucher to make accounting vouchers, the original vouchers are mostly reimbursement documents, received invoices, etc., and the invoices must be certified every month to deduct input tax.

If you use the financial system, all the business is done, and you can review and post the accounting vouchers, and carry forward the profit and loss.

Collect original documents - make accounting vouchers according to the original documents - register the sub-ledger according to the accounting vouchers - make the voucher summary table according to the sub-ledger - register the general ledger according to the summary table - fill in various reports according to the general ledger.

In general, the seven steps of the bookkeeping process are roughly as follows: 1. Classify the original bills and vouchers. The inspection content of this link mainly includes:

1) Whether the name of the payment unit, the date of filling in the voucher, the content of the economic business, the quantity, the unit, the amount and other elements in the certificate are complete; (2) Whether the large amount is consistent with the incision; (3) Whether there is a signature of the invoicing unit; (4) Whether there is a signature of the person concerned. 2.Preparation of accounting vouchers.

After the original bills and vouchers are reviewed, the accounting vouchers can be prepared. 3. Register accounting books. After the voucher is reviewed, the account books can be registered.

4. Summary of accounting vouchers. The so-called summary of accounting vouchers is to collect the accounts and amounts of accounting vouchers to -. 5.

Register the general ledger. The registration of the general ledger is carried out according to the summary table of accounting vouchers of the trial balance. 6. Reconciliation and settlement.

Once the general ledger is kept, it's time to reconcile and close the accounts. 7.Preparation of accounting statements.

After the general ledger is recorded, the trial balance is balanced, and the financial accounting statements can be prepared. At this point, the accounting process is basically completed.