What should the accounting process look like 10

The cash and banking transactions that occur are documented by the cashier, and then recorded by the accountant. The so-called"Money and account management"It is to manage the money without accounting and the accounting without caring for the money. Cash is in charge of cashier, who keeps only cash and bank journals.

All other accounts are kept by accountants. After the month-end bookkeeping, the accountant should reconcile the cash and bank accounts with the cashier. See if the amount matches.

The cashier is only responsible for making vouchers, which is not contradictory to the cashier making accounting vouchers.

1.First of all, various original vouchers (such as receipts, receipts, invoices, etc.) are transferred from the cashier to classify, and then vouchers are made according to the bookkeeping methods learned, that is, accounting. This process can be a one-day, one-day process, or every few days.

2.The vouchers are registered in the sub-ledger and the account summary table to ensure that the accounts are consistent. This process is generally based on the date when the voucher is completed, and the account summary table is usually entered directly into the sub-ledger and then entered in the account summary table every few days.

3.At the end of the month, a general ledger is made according to the account summary statement, a statement (including income statement, cash flow statement, balance sheet), and tax returns are filed with the local local tax and IRS. At this point, the accounting process for the month ends.

It is best to learn accounting knowledge systematically if you have time.

The cashier must perform the payment of cash (bank deposits) and register the "cash journal" and "bank deposit journal". The general ledger and sub-ledger are then registered by the accountant. So-called"Money and account management"It is to manage the money without accounting and the accounting without caring for the money.

The cash is in charge of the cashier, and the rest of the accounts are kept by the accountant. After the month-end bookkeeping, the accountant should reconcile the closing balances of "cash" and "bank deposits" with the cashier.

Voucher is only the premise of accounting. Distinct.

The importance of financial accounting to a company is self-evident. It is an indispensable position in the company, connecting the various departments of the company and an important operational hub of the company.

As a financial accountant of a company, you need more than just basic knowledge and skill certificates. It is more important to understand the operation process, approval system, management procedures and so on of your own unit. Only those who are familiar with these aspects of the specific enterprise can master the work proficiently.

In order to better and more comprehensively help enterprises plan capital flow and maximize enterprise value.

Below, Deep Space Network will talk to you in detail about the basic process of accounting work.

Every financial accountant in an organization should be aware of this process. You should also learn more about the financial bookkeeping software that enterprises are using. Because, at present, companies with slightly more formal management will consider information management and introduce corresponding financial software to assist the company in better operation and development.

So, what is the basic process of accounting work?

1. According to the original voucher or original voucher summary table generated by the actual business of the enterprise, fill in the corresponding correct accounting voucher.

2. According to the receipt and payment accounting vouchers generated by the above process, register cash journals and bank deposit journals (some enterprise financial software will automatically generate).

3. Register the detailed ledger according to the accounting voucher (the financial software can be generated by itself).

4. Summarize and prepare account summary tables according to accounting vouchers (financial software can be automatically generated).

5. Register the general ledger according to the account summary table (the financial software can be automatically generated).

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and sub-ledger (the financial software can be automatically generated).

The accounting workflow is as follows:

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, cash flow statement and statement of changes in owners' equity according to the general ledger and sub-ledgers.

7. Do yearly, quarterly and monthly financial ** and decision-making, financial budgeting, financial control, financial analysis, performance evaluation and feedback.

The workflow of accounting is that firstly, it is necessary to fill in the accounting voucher according to the original voucher or the summary table of the original voucher; Then register the cash journal and the bank deposit journal according to the receipt and payment accounting vouchers, and register the accounting vouchers in the detailed ledger; Then according to the accounting voucher summary, the preparation of the account summary table, and registration on the general ledger, and finally according to the main station and the sub-ledger preparation of the balance sheet and income statement, cash flow statement and owner's equity.

Introduction to accounting.

Accounting work is the process of checking accounting vouchers, financial account books, and financial statements in accordance with the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations, and engaging in economic accounting and supervision.

Accounting personnel are personnel who carry out accounting work, including accounting supervisors, accounting supervisors and accounting, property management, cashiers, and so on, and are a kind of economic management work that uses special methods to account for and supervise the economic activities of a unit.

Accounting supervision is mainly to use accounting data and information feedback to control and guide the whole process of economic activities, including before, during and after the supervision.

The cashier does not have to keep accounts, but is only responsible for registering the cash journal and the bank deposit journal. If you plan to become an accountant, you can learn about the general accounting process and entries of a general enterprise.

1. Monthly accounting process:

1. Review according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various detailed ledgers according to the accounting vouchers.

3. At the end of the month, accrual, amortization, and carry-over related costs and expenses are made, and all accounting vouchers are summarized, and a summary table of accounting vouchers is prepared, and the general ledger is registered according to the summary table of accounting vouchers.

4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements, make the figures accurate, complete the content, and analyze and explain.

6. Bind the accounting vouchers into a book and keep them properly.

Second, the main accounting entries of general enterprises to do accounts:

1. Procurement. Borrow: raw materials.

Inventory items. Tax Payable – VAT payable (input tax).

Credit: cash on hand.

Bank deposits. Accounts payable.

2. Material requisition.

Borrow: production costs.

Credit: raw materials.

3. Accrual of wages.

Borrow: production costs.

Manufacturing costs. Management fees.

Credit: Employee Remuneration Payable – Wages.

Other payables – social security, individual income tax.

4. Water and electricity costs, machine material consumption, etc.

Borrow: manufacturing costs.

Credit: Cash. Bank deposits.

Accounts payable. 5. Provision for depreciation.

Borrow: manufacturing costs.

workshop) management expenses.

Uses by the management department).

Operating expenses. Used by the sales department).

Credit: Accumulated depreciation.

6. At the end of the month, carry forward the manufacturing expenses.

Borrow: Production cost - a product.

Production Costs - Product B.

。Credit: Manufacturing expenses.

7. At the end of the month, carry forward the completed warehousing products.

Borrow: Inventory of goods.

Credit: Production costs.

8. Sales revenue.

Borrow: cash on hand.

Bank deposits. Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).

9. At the end of the month, the additional tax (VAT is not accounted for in this account) is borrowed: the main business tax and surcharge.

Credit: Taxes Payable - Urban Construction Tax Payable.

Taxes payable – Education fee surcharge payable.

Taxes payable – Local education surcharge payable.

10. At the end of the month, carry forward the cost of goods sold and taxes for the month.

Borrow: Cost of main business.

Credit: Inventory of goods.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Taxes and surcharges on the main business.

11. At the end of the month, carry forward the income of the month.

Borrow: main business income.

Credit: Profit for the year.

12. At the end of the month, carry forward the expenses of the month.

Borrow: Profit for the current year.

Credit: Administrative expenses.

Selling expenses. Finance Expenses.

13. At the end of the quarter, the prepayment of income tax shall be accrued.

Borrow: Income tax expense.

Credit: Tax Payable - Income Tax Payable.

Borrow: Profit for the current year.

Credit: Income tax expense.

14. Carry forward value-added tax (difference between purchase and sales) at the end of the period

Debit: Tax Payable – VAT Payable.

Credit: Tax Payable – VAT not paid.

First collect and sort out the original vouchers, and then fill in the accounting vouchers, register the sub-ledgers, journals and general ledgers according to the accounting vouchers, reconcile the accounts at the end of the period, close the accounts after the matching, and then prepare accounting statements.

1. Principles of accounting practice and basic accounting work specifications.

2. Establish accounts; 3. According to the original vouchers, prepare accounting vouchers;

4. Registration, reconciliation and settlement;

5. Prepare accounting statements;

6. Tax declaration.

7. Computerized accounting.

Balance sheet and income statement are commonly used in statements, and cash flow statements are rarely used.

Review the original documents - make accounting vouchers - register the account books, summarize at the end of the month, and register the general ledger. Balance sheets, income statements, cash flow statements, all need to be done.

There are three kinds of tables, some of which are published to the public, and some of which are used for tax returns and the like.

【Basic Process of Accounting Work】The process of recording, calculating, summarizing and reporting economic data by using certain accounting methods and following certain accounting steps during the accounting period. Often, this sequential and record-based accounting process is referred to as the accounting cycle.

1. Account building: According to the specific industry requirements of the enterprise and the accounting business that may occur in the future, purchase the required account books, and then register the account books according to the daily business situation and accounting treatment procedures of the enterprise.

2. Analysis of accounting matters: including economic business analysis, original voucher review, etc.;

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

4. Register the relevant account books: register the relevant journals, general ledgers and sub-ledgers according to the accounting vouchers, and settle the amount and balance.

5. Preparation of trial balance: check whether there are errors in bookkeeping according to the trial balance of the general ledger and the trial balance of the sub-ledger.

6. Adjustment and preparation of working papers at the end of the period: Before the end of the period, in accordance with the principle of accrual accounting, determine the income due and expenses due for the current period, (such as depreciation, interest, etc.) and make necessary adjustments to the relevant accounts recorded in the account books, prepare adjustment entries and trial balances, and prepare working papers in combination with the accounting data of ledgers and journals, so as to facilitate the next reconciliation and settlement work, and facilitate the final preparation of statements.

7. Reconciliation and settlement: Reconciliation is to ensure that the account books are recorded correctly, completely and true, and the reconciliation work is carried out after the relevant economic business is recorded. Settlement is to settle the accounts, after a certain period of economic business is registered in the accounts, the economic business recorded in various account books is settled clearly, the total amount of the current period and the closing balance are settled, or the balance is carried forward to the next period, so as to prepare accounting statements, distinguish the accounting records of the next period and continue to account in installments.

8. Prepare and submit financial reports.

Accounting is simply three words: accounting statement;

The basic process is: when the business occurs, the company will obtain the original voucher, and then make entries on the accounting voucher, and then register the entries on the accounting voucher on the account according to the account, and make a statement at the end of the period according to the balance or amount on the account.