Accounting bookkeeping problems, solutions to common accounting bookkeeping problems

If the number of vouchers is not too much, be careful when registering, first register the sub-ledger, and then the account summary table and general ledger (just follow the registration, no need to repeat the vouchers). First register the receipt voucher and then the payment voucher, and finally the transfer voucher, the meaning of parallel registration is simply that the same business loan and credit involved in the account are registered at the same time.

If it is more formal, if you are afraid of making mistakes, it is better to find a familiar financial software, enter all of them, check them, and register them according to the accounts in the software. The order of entry is the same as above.

I don't know what format you have in your bound books? Strictly speaking, at least one general ledger, one subsidiary ledger, one fixed asset ledger, one cash ledger, and one bank deposit ledger should be separated.

If you really don't have any experience, you should look at the various accounts and tables formed in the financial software or the accounting and cashier accounts in the actual enterprise, and ask more experienced people about it.

1. The summary of the above-mentioned vouchers should be registered in the general ledger, which can be registered according to the account summary table.

2. The three kinds of vouchers should be registered in the journal and the sub-ledger respectively according to the corresponding accounts.

3. The account summary table is to summarize all the business involved in the three kinds of vouchers within a month, but they can be summarized separately, such as cash payment vouchers, cash receipt vouchers, bank payment vouchers, bank receipt vouchers, and transfer vouchers can be summarized separately, and then registered in the general ledger according to the summary table or summary vouchers.

1. Make a voucher summary table of the receipt voucher, payment voucher and transfer voucher according to the account, and register the general ledger according to the summary table.

2. The receipt voucher, payment voucher and transfer voucher shall be registered in the detailed account.

1. The receipt voucher and the payment voucher should be registered in the journal; The transfer voucher shall be registered in the sub-ledger2, and the three vouchers shall be registered in the general ledger on a regular basis according to the account summary table3, and the account summary table shall summarize the debiting amount of all the business involved in the three vouchers4, which shall be registered in the corresponding account books according to the principle of "equal loans".

1. Register the contents of the accounting voucher!

2 are all parallel registrations, on the general ledger and the sub-ledger!

3 should be!

Just look at it. The landlord is an accountant who has just debuted.

The accounting I am engaged in is computerized. There may be some deviations from the actual operation.

First of all, the payment voucher, the receipt voucher and the transfer voucher are recorded in the journal and sub-ledger respectively according to the accounting account of the transaction. These sub-ledgers are then summarized and recorded in the general ledger on a regular basis.

The account summary statement is generally an accounting entry that records all the transactions that occurred in the current month.

Finally, engaging in accounting requires some time and subsequent work, continuous learning and practice, and practice makes perfect. Hope you have something to do in your accounting career.

Specifically, there is cashier's money bookkeeping, and Lunku material bookkeeping; There is double-entry bookkeeping with an accounting capital structure, which has ledger books and various supporting statements. Below I have compiled solutions to common problems about accounting and bookkeeping, I hope to help you:

How to record the land use rights obtained by enterprises?

The land use right purchased by the enterprise, or the land use right obtained by paying the land transfer fee, shall be borrowed according to the actual price paid: intangible assets.

Credit: bank deposits, etc.

When amortization is carried out according to the provisions of the system, the management expenses are borrowed.

Credit: Intangible assets.

When the land is developed, the book value will be transferred to the relevant construction in progress (the real estate development enterprise will transfer the book value of the land use right to be developed to the development cost), and borrow: the project in progress, etc.

Credit: Intangible assets.

How are intangible assets invested by investors booked?

The intangible assets invested by the investor are borrowed: intangible assets (the value recognized by the parties to the investment) are borrowed

Credit: Paid-up capital (or share capital).

Intangible assets that are invested by investors for the purpose of initial issuance** should be debited at the carrying amount of the intangible asset at the investor's carrying amount

Credit: Paid-up capital (or share capital).

How to keep accounts for fixed assets transferred free of charge?

Transferred in free of charge'If the fixed assets do not need to be installed, the "Fixed Assets" account will be debited and the "Capital Reserve" account will be credited according to the book value of the transferred unit; If installation is required, the expenditure will be collected through the construction in progress, the "construction in progress" account will be debited, the "capital reserve" account will be credited, and the construction under construction will be carried forward to the fixed assets after the installation is completed.

How to keep accounts for general merchandising business?

When a general taxpayer enterprise has general sales business, it shall debit the accounts of "bank deposits", "accounts receivable" and "notes receivable" and credit the accounts of "product sales revenue" according to the product sales revenue realized by product sales, and credit the "tax payable - VAT payable (output tax)" account according to the VAT payable according to the provisions of the tax law.

For the sale of products by an enterprise, the sales tax and surcharge that should be borne according to the regulations shall be debited to the account of "product sales tax and surcharge", and credited to the accounts of "tax payable" and "other payable".

At the end of the period, when the cost of goods sold is carried forward, the "cost of goods sold" account is debited and the "finished product" account is credited.

1. When bookkeeping, the direction of borrowing and lending is wrong, and the finance may reverse the direction of debit and credit in the account book, that is, the debit is credited or the credit is debited.

2. If there is an omission in bookkeeping, there may be an omission of the amount of a voucher in the bookkeeping, which is not recorded in the account books.

3. There is re-recording during bookkeeping, and the financial department may repeatedly record the amount of money that has been registered in the account book when bookkeeping.

4. There are wrong accounts in bookkeeping, and there may be "Zhang Guan Li Dai" behaviors such as cash being credited to bank deposit accounts when finances are bookkeeping.

5. Write the wrong numbers when bookkeeping, and the financial department may reverse the single, ten, or hundred digits because of the large number of numbers.

6. Write the wrong number when bookkeeping, and when the finance is bookkeeping, it is often encountered that there are several 0 numbers, and the finance may write less or write more than a 0.

Precautions for financial bookkeeping.

1. When registering the account books, they should be recorded in the accounts one by one according to the date, number, summary of economic business content, amount, etc. of the accounting vouchers. Registration should be accurate, timely, and clearly written.

2. In order to keep the account books and records clear, durable, and messy, facilitate the custody of accounting books, and facilitate long-term reading and use, it is forbidden to alter them. When keeping accounts, you should use a fountain pen and carbon ink, blue-black ink, and no pencil or ballpoint pen.

3. The words and numbers written in the account performance should be written close to the bottom line of the bucket in the grid, accounting for about 2 3 or 1 2 of the whole line, the numbers should be evenly arranged, and the size and number should be correct.

4. After the registration is completed, it is necessary to sign or seal the accounting voucher and indicate the registered symbol in order to check whether there are omissions or errors in the bookkeeping.

5. The general ledger should be filled in according to the registration date and voucher number according to the bookkeeping and sales summary table, and the summary column should be filled in with the start and end number of the voucher summary in addition to writing "previous year settlement" and "previous page".

What is a voucher?

Accounting vouchers are accounting vouchers that are classified and sorted out by accountants according to the content of their economic operations and used as the basis for registering account books. Accounting personnel should fill in the accounting vouchers in strict accordance with the prescribed format and content.

How cash journals are booked versus bank journals.

The cash journal should be registered on a case-by-case basis according to the accounting vouchers. The bank deposit journal shall be registered on a case-by-case basis on the basis of cheque stubs or other bank clearing instruments.

Personal handwritten simple bookkeeping format: Date – Income – Summary of Expenditure Items – Expenditure Budget.

1: Date: Each item is arranged in date order for future statistics.

2: Income: refers to salary and bonus income, but also includes interest and investment income.

3: Expenditure: refers to the summary of expenditure items, including fixed expenditure and variable expenditure, and savings are also counted as expenditure items.

Bookkeeping Accounting Job Responsibilities:

1. Review the legitimacy of the original vouchers, the correctness of the amount and the completeness of the signing procedures.

2. In accordance with the accounting system of administrative institutions and the actual situation of each participating unit, the accounting subjects, accounting accounts and accounting books shall be correctly set up and used.

3. According to the accounting vouchers after the audit of the general accountant of the accounting center, the general ledger and relevant sub-ledgers shall be registered in a timely manner, and the financial settlement work shall be done.

Fourth, do a good job in the registration of current accounts, set up a reserve amount to receive a reference book, timely settlement of various payments, and strengthen the management of settlement funds.

Fifth, do a good job of settlement on time, and ensure that the accounts are real, and the account certificates and accounts are consistent.

6. According to the requirements of the accounting system, summarize the accounting statements of each unit correctly and in a timely manner, and provide relevant accounting information in a timely manner according to the needs of the work of the unit.

7. Manage the accounting files, collect and sort out the accounting vouchers, accounting books, accounting statements and other accounting materials, bind them neatly, classify and arrange them, and keep them properly, even if they are archived, so that they can be consulted.

Accounting treatment refers to the process of compiling accounting statements from the review of original vouchers and the preparation of accounting vouchers, through a series of accounting treatments such as bookkeeping, reconciliation and settlement. Below I have prepared for you about the common accounting processing issues, welcome to read.

The head office helps the branch to pay the accounting processing

Q] The head office and the branch are accounted for independently. When a branch office purchases, can the head office help pay (using the transfer payment to the public account)? If so, how can I handle the accounting?

A] Yes, the two sides can have a relationship.

When dealing with the branches:

Borrow: raw materials, etc.

Credit: Other Payables - Head Office.

At the time of the processing of the head office:

Debit: Other receivables – branch.

Credit: Bank deposits.

How to deal with employees' wages and insurance premiums

Q] Company A's detailed account of "Employee Remuneration Payable - Wages" in January is 1 million yuan, of which the social insurance premium that should be borne by the employee is 100,000 yuan, and the individual income tax payable is 50,000 yuan. When the actual payment was made, Company A deducted 5,000 yuan of medical expenses for the employees' families this month, paid a total of 10,000 yuan in cash to the employees, and transferred 150,000 yuan to pay social security and personal income tax. How do I do this?

Answer] Company A should do the following accounting treatment when it advances 5,000 yuan for the medical expenses of the employee's family

Borrow: Other receivables - 5000 for the medical expenses of the family

Credit: Bank deposit 5000

Withholding and payment of social security and personal income tax.

Borrow: Employee remuneration payable - salary 150,000

Credit: Other payables - withholding and payment of social security premiums 100,000

Tax payable – withholding and paying personal income tax of 50,000

The treatment when wages, social security premiums and individual income tax are actually paid as follows:

Borrow: Employee compensation payable 850,000

Other payables – withholding and paying social security contributions of 100,000

Tax payable – withholding and paying personal income tax of 50,000

Credit: cash on hand 845,000

Other receivables - 5,000 for family medical expenses

Bank deposit 150000

Fiscal and tax treatment of infrastructure construction

Q]**Allocate 100,000 yuan to the company for infrastructure construction, can this amount be recorded as deferred income? Is deferred income a liability? How many years is deferred income generally transferred to non-operating income? Is there a provision in the tax law?

Answer] The accounting standards stipulate that **subsidy is divided into income-based**subsidy and capital-based. ** Subsidy, when received, included in deferred income, income subsidy in the income period transferred to non-operating income, capital subsidy to be transferred to fixed assets when depreciation is started, transferred to non-operating income, tax law provisions:

The taxable income shall be included in the current period of receipt of ** subsidy.