The financial accounting process, what is the basic process of financial accounting work

1. Review the original vouchers;

2. Fill in the accounting vouchers according to the original vouchers;

3. Register relevant account books;

4. Carry out cost accounting;

5. Carry-forward profit and loss;

6. Relative accounts and bills; Accounts and things are relative; Relative accounts;

7. Prepare accounting statements and make financial analysis;

8. Inventory of raw materials and inventory commodities, and process the inventory results.

The financial accounting workflow is as follows: 1. Review the original vouchers, including the audit of self-made original vouchers and external original vouchers.

2. Fill in the accounting vouchers. According to the bookkeeping rules that there must be loans and loans must be equal, the accounting entries are made up and returned.

3. Review the accounting vouchers.

Fourth, bookkeeping. Entries are made according to the accounting vouchers. Essential ledgers for small-scale companies: cash journals; bank journals; Ledger; Three-column itemized ledger.

5. Prepare accounting statements, balance sheets, income statements, cash flow statements and other reports.

The accounting process is as follows:

1. Account building: according to the specific industry requirements of the enterprise and the accounting business that may occur in the future, purchase the account books required for the burial; Analysis of accounting matters: including economic business analysis, review of original vouchers, etc.

2. Preparation of accounting vouchers: Confirm and measure the economic business of the enterprise, use the double-entry accounting method to prepare accounting entries and fill in the accounting vouchers.

3. Register the pure customs account book: register the relevant journals, general ledgers and detailed ledgers according to the accounting vouchers, and settle the amount and balance. Preparation of Trial Balance: Check the bookkeeping for errors based on the general ledger trial balance and the sub-ledger trial balance.

4. Adjustment and preparation of working papers at the end of the period: Before closing the accounts at the end of the period, determine the income due and expenses to be borne by the current period, and make necessary adjustments to the relevant accounts recorded in the account books, prepare adjustment entries and trial balance family town tables, and prepare working papers in combination with the accounting data of ledgers and journals.

5. Reconciliation and settlement: reconciliation is to ensure that the account books are recorded correctly, completely and true, and the accounts are settled that is, and the economic business recorded in various account books is settled clearly after all the economic business that occurs in a certain period of time is registered; Preparation and submission of financial reports.

Expand your knowledge:

Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to accounting work, the other refers to accounting staff, accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check accounting vouchers, financial books, financial statements.

The process of engaging in economic accounting and supervision is a kind of economic management work that uses currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit. Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

The basic process of financial accounting work is to carry out the corresponding accounting and loss processing according to the actual economic and industrial affairs, register the account books according to the vouchers, and issue financial statements.

For example, the accounting treatment of realized income is: debit: accounts receivable and other accounts, credit: main business income, tax payable - VAT payable (output tax).

The accounting treatment of carry-forward costs is: debit: cost of main business, credit: inventory goods.

There are three stages of engineering construction projects in the construction industry: preparation period, construction period, and settlement period. How does the construction industry do accounts?

1. Construction costs include direct costs and indirect costs. Direct cost items include: 1) labor costs, 2) material costs, 3) machinery usage costs, and 4) other direct costs.

When the direct cost is incurred, it is directly included in the detailed account of "project construction - contract cost"; When the overhead costs are incurred, they are included in the "construction - overhead", and the allocation at the end of the period is transferred to the "construction - contract costs". 2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form". After the audit of the supervising engineer and the approval of the construction unit, the accountant of the construction enterprise shall prepare the accounting voucher with the approved "project price settlement bill" as the original voucher

The accounting workflow is as follows:

First, according to the cashier's reimbursement form, make relevant expense vouchers.

2. According to the sales contract, issue relevant invoices and carry out accounting processing.

3. Make relevant current accounts according to bank receipts.

Fourth, according to the purchase contract and the purchase invoice received, make the cost voucher.

5. Go to the bank to print the tax payment voucher and make the relevant tax treatment voucher.

6. Accrual and amortization of expenses: The accrual business that occurs regularly every month, such as the depreciation of fixed assets, the accrual of water and electricity charges, the accrual of additional taxes and fees, etc., should not be omitted or overmentioned; For expenses that need to be amortized, such as start-up expenses, rent, amortization of intangible assets, and other monthly amortization expenses, the amortization distribution voucher shall be prepared in a timely manner.

7. At the end of the month, work with the administrative department to make this month's salary statement, and carry out relevant accounting processing according to the salary statement.

8. Finally, the accounting of profit and loss accounts: after all documents are recorded, the amount of profit and loss accounts of the current month should be carefully collected, and it should be classified into the "current year's profit" account to check the profit realization of the current month.

9. Check the processed accounting vouchers, and only after checking that they are correct can the accounts be carried forward. Finally, proceed to the checkout in the software.

Accounting:

It is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and reporting.

Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

The most convenient platform for sharing corporate and accounting resources in Shenzhen, limited to local enterprises and accountants in Shenzhen, can join: 101842523

1. Review the original vouchers;

2. Prepare accounting vouchers according to the original vouchers.

3. Register various sub-ledgers according to the accounting vouchers.

At the end of April, the relevant withdrawal, amortization and carry-forward vouchers will be made.

5. Prepare a summary table of accounts according to the accounting voucher and the carry-over voucher.

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

At the end of July, the accounts should be settled and reconciled, so that the account certificates, accounts and accounts are consistent.

8 Preparation of financial statements.

9 Binding vouchers.

End-of-October certification (input tax); At the beginning of the month, tax copying (output tax) and tax declaration.

1. Review the original documents;

2. Fill in accounting vouchers;

3. Register relevant account books;

4. Carry out cost accounting;

5. Carry-forward profit and loss;

6. Relative accounts and bills; Accounts and things are relative; Relative accounts;

7. Prepare accounting statements and make financial analysis;

8. Inventory the material library and finished product library, and process the results.

Our company currently issues invoices to foreign generations, opening, and various industries, and the points are low.

Reversal is required.

15 Chen 8165 super 997 ===-99].