Where do you start when you set up accounts for a new company?

It depends on the form of capital contribution of the so-called new company, if it is a cash contribution, then as before, set up a general ledger, a detailed account, etc., if there is a physical asset contribution, and evaluate, one is to pay attention to the depreciation part should be borne by the investor (or agreed by the promoter agreement), the other is to pay attention to the lost assets, should not be adjusted, should be made up by the investor, so as not to cause problems such as false capital contribution.

First, according to the characteristics of the enterprise itself, the establishment of general ledger, sub-ledger, bank, cash journal. In addition to the purchase and construction of fixed assets, the expenses incurred during the preparation period are recorded as long-term amortized expenses, and are included in the profit or loss for the current period once after the enterprise starts production and operation.

Naturally, you can start by creating an account, then enter the opening balance, and then you can write it down step by step.

Very simple... Set up a book of accounts... Ledger... Itemized account... Bank cash account... Of course it's handmade ... The computer account is the same...

There is no need to worry about the new enterprise to set up accounts, first take a month's accounting vouchers, and look at the voucher to build accounts is the most used, and what is needed is established, especially for enterprises with computerized accounting!

Collect the tickets! All expenses go into the long-term amortized expenses, and the general ledger, sub-ledger and bank are established first. Cash journal. Simple is good.

Initialization Setup - Initial Balance Entry --- Voucher Entry - Accounting Pull.

It's going to be different from industry to industry.

But that's all there is to it.

The details are as follows: how to make accounts for a new enterprise.

My company is a small-scale enterprise, is engaged in anti-corrosion and thermal insulation materials, but also to take over the project, how to do the account, and: the first month no business, how to do the account, how to pay taxes, I am studying accounting, just graduated, no experience, I want to learn experience, how can I learn experience quickly?

Questions from anonymous users.

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Anonymous users1. The enterprise income tax shall be paid in the national tax and declared on a quarterly basis, and the taxable income at the tax rate shall be less than 30,000 yuan - more than 100,000 yuan and 33% (excluding the fixed amount and fixed rate collection method).

2. Family consumption should not be included in business expenses, office expenses and mobile phone expenses can be purchased in a certain proportion, and local regulations may be different. Advertising fees are also on a percentage basis.

3. Rent is a big expense, but it must be invoiced to be recorded, so that it is more cost-effective to calculate income tax, and those decoration supplies (paints, boards, paints. Invoices, furniture and household appliances invoices cannot be amortized as the company's decoration expenses for a long time.

4. The car can be assessed as registered capital before registration and recorded for depreciation, fuel and repair costs, which can be recorded with invoices. Otherwise, the car will not be recorded with the invoice from 3 years ago.

5. The commission paid to the other party cannot be recorded with or without invoices, but the intermediary fees paid to formal intermediaries can be recorded with invoices.

6. As long as the company's employees can pay 1,600 yuan per month for pre-tax wages.

7. In short, it is necessary to avoid taxes reasonably and do not evade taxes. It is to make full use of the existing pre-tax deduction method for income tax, and adjust the items that are inconsistent with the provisions of the tax law before April 30 when filing the annual income tax, so as to avoid paying tax penalties, which can also save costs for enterprises.

HNA Accounting Education answers for you:

First of all, we should consider establishing and improving various financial rules and regulations; Then, consider the accounting system, accounting methods and taxes involved in the new company; Finally, start building your accounts.

The first accounting voucher set up by enterprise 1 must be: debit: bank deposits, fixed assets, inventories, intangible assets, etc. Credit: paid-in capital.

The cashier handover is generally supervised by the person in charge of accounting, and the former cashier must register the unrecorded documents in his hand. Then fill in the handover list in triplicate, including: 1. List the number of cheques and cheque numbers.

2. Cash amount and face value. 3. The number and number of invoices. 4. Name and number of account books.

5. Seals and other items. After the two parties to the handover are verified, the handover, the two parties and the supervisor sign and seal, and each keep a handover list for future reference.

Hello! If you haven't been in contact with it before, it is recommended that you can learn it systematically, from the whole process of account building, making accounting vouchers, registering detailed accounts, registering general ledgers, issuing statements, and filing online tax returns.

Accounting is no trivial matter, and learning more is also helpful for your future development.

The new company is divided into small-scale and general taxpayers, and I will explain to you according to the small-scale scale: If you are a general taxpayer, please find me again!

There are the following types of general accounts, which can be selectively created or added.

General ledger, which is used to account for all accounts. Three-column ledger (summary table by account).

A bank journal that is used to account for bank deposits. Special books.

A cash journal that accounts for cash on hand. Special books.

The sub-ledger is used to account for the accounts payable, expenses to be amortized, main business income, main business costs, main business taxes and surcharges, etc., which do not need to be set up separately. Three-column itemized ledger.

The detailed account of management expenses is set up to account for management expenses and register the details of management expenses. Multi-column ledger.

The detailed account of operating expenses is set up as a secondary account for accounting for operating expenses and registering the details of operating expenses. Multi-column ledger.

A secondary account is set up in the financial expense ledger to account for financial expenses and register financial expense details. Multi-column ledger.

The fixed asset sub-ledger is used to account for fixed assets, register the original value of fixed assets and monthly depreciation. Fixed asset ledger.

Receivables and payablesOther accounts receivable and other payables are used to register the receivables and payables of the correspondents. Three-column itemized ledger.

It is best to have a separate multi-column detailed account (output, input, tax paid, tax transfer, etc.) for the tax payable.

2. Set up subjects - fill in vouchers - summarize - report.

3. Cost = actual materials used + actual wages of workers used for production + all manufacturing expenses.

Here are the commonly used subjects::

Current Assets: Cash, Bank Deposits, Short-term Borrowings, Notes Receivable, Notes Payable, Accounts Payable, Accounts Receivable, Employee Remuneration Payable, Other Receivables, Taxes Payable (Detailed Accounts), Accumulated Depreciation, Fixed Assets, Paid-in Capital, Capital Reserve, Surplus Reserve.

Income from main business Cost of main business Taxes and surcharges on main business Operating expenses Administrative expenses Financial expenses Non-operating income Non-operating expenses Income tax Expenses Profit distribution, profit for the year.

How to set up the accounts of a newly established company?

Commonly used cash, bank deposits, accounts receivable and accounts payable, fixed assets, inventory goods, employee remuneration payable, taxes payable, paid-in capital, profit distribution, current year's profit, main business income, main business costs, business taxes and surcharges, financial expenses, management expenses, income tax expenses, etc.

Note that the paid-in capital is accounted for according to the amount actually received and must conform to the proportion agreed upon by them, and the amount paid in excess of the proportion is included in the capital reserve.

How to set up the accounts of a newly established company?