My balance sheet is always not doing well

All accounting books are systematic, and you can go to the bookstore and buy the practical books for this exercise.

Learning these things is the best way to learn from the old accountant, and it is difficult to read a book.

I also made vouchers and statements or something, and then compared with the table made by the accountant, what is wrong, but the balance sheet is always uneven, do the balance sheet, to have the opening balance of each account, the balance at the beginning of the year can be registered on the account book at the end of the balance sheet at the end of the year to do the balance at the beginning of the year.

Some need to be calculated, such as monetary funds - the sum of cash and bank deposits; Inventory - the sum of physical assets such as materials, goods in stock, finished products, production costs, etc.

The account balance is calculated by registering the ledger according to the voucher.

Apportionment of expenses, accrual of expenses, accrual of taxes, etc., and preparation of voucher registration books.

After the actual operation, compare it with the accounting data, find the difference, see the inconsistency, and then analyze the reason.

For example, the balance sheet is uneven - which column data is incorrect, check it column by column, and then find the reason for the inconsistent accounts.

You can buy a book for the accounting title exam - accounting practice. Beginner or intermediate.

Focus on the same parts as the company's business, which are easy to understand and grasp, and slowly read the other parts and gradually go deeper.

You still have to learn the basics of accounting, you can't do it because the data of some subjects is calculated and analyzed, and the carryover of the subjects, you have learned the basics of accounting, and you will naturally make reports.

How to deal with a flat balance sheet:

To find out the specific cause, check that the balance of that account is filled in incorrectly or that the balance sheet is corrected according to the trial balance, and the balance sheet will be flattened.

Another reason is that the income statement must be filled in first, and it is possible that the profit distribution data is filled in incorrectly, resulting in an uneven balance sheet.

Balance sheet inflats can be resolved by carefully identifying the causes and that the trial balance sheet is balanced.

2. The balance sheet is not prepared on the basis of a summary of accounting vouchers. It is filled in based on the month-end balance of the General Ledger ledger account. Therefore, you should check the month-end balances of the G/L ledger accounts.

1) Check whether the balance of the general ledger ledger account is equal to the subordinate sub-ledger account (the general ledger and sub-ledger balances are equal).

2) When registering the general ledger, whether the amount is written incorrectly, whether the borrowing direction is reversed, whether the balance is calculated incorrectly, etc.

3) Check whether there are any missing or duplicate registered amounts in the balance sheet items. In the case of a new balance sheet, the provision charge: 22700 is entered in the "Advance Receipts" item.

When the financial staff finds that the balance sheet ending balance is uneven, they need to find the reasons from the following aspects:

1.Fill in the wrong numbers: It may be that the wrong numbers are filled in when making the table, resulting in inconsistencies in the account table;

2.General ledger issues: The general ledger is uneven, which will lead to unbalanced statements;

3.Account error: There is a possibility that the account borrower and borrower may make an error;

4.Voucher issues: It is very likely that there are still vouchers that have not yet been posted, or have been prepared incorrectly.

5.Formula errors: Sometimes formula errors are hard to spot.

Once you've found the cause, look for a balancing act.

1.Filling in the wrong numbers is the most common mistake. If the number is wrong, you can check the G/L account with ** and you will find the problem.

2.If the account sheet is fine, it is necessary to check whether the general ledger is balanced. If the general ledger is uneven, it will be reconciled gradually and the balance will be settled anew.

3.Pay attention to whether the relevant account balances are debit or credit, and whether the relevant accounts have been carried forward.

4.Look for the accounting voucher and check if it has been prepared incorrectly or has not been posted.

5.Check the formula settings item by item based on the formula "Total Assets = Total Liabilities + Total Owner's Equity".

The balance sheet is analyzed and filled in according to the closing balance of the general ledger ledger account, of course, some accounting is calculated and filled in according to the balance of the detailed account, which is also true, the principle is the same. The accounting identity that must be remembered, though: Assets = Liabilities + Owners' Equity.

The most common mistakes are also the lowest mistakes. If you fill in the wrong number in the first step of filling in the accounting voucher, then you have to take out the voucher and look at it one by one, until you find the wrong number and modify the "Accounting Voucher" and "General Ledger" tables, if there are no other errors, the balance sheet should be flat.

If you find that the balance sheet is uneven, you should start from the following aspects: filling in the wrong numbers, general ledger problems, account errors, voucher problems, and formula errors.

What to do if the balance sheet is uneven? This injustice is definitely not good, no, then you just don't sleep, you have to find it out, and you have to make him even!

How to find balance sheet imbalances:

When the balance sheet is unbalanced, the first thing to find out is whether the account balance sheet is balanced.

If the account balance sheet is balanced, it means that there was an error in the preparation and the re-presentation pays special attention to whether all the accounts have been prepared in the balance sheet. If the account balance sheet itself is not balanced, find out if the account amount is balanced, if the account amount is balanced, find out if the account amount is balanced, and then look forward to the period by period.

Based on the balance sheet prepared according to the balance sheet of the front, the balance of the balance sheet is based on the silver and balance formulas, checked:

1. In the balance sheet, whether the item column filled in the account account is correct, and whether there are any missing or rewritten account accounts.

2. In the balance sheet, whether the closing balance of the account is filled in correctly.

3. In the balance sheet, whether the calculation of the amount of each item column is correct.

How to deal with uneven balance sheets:

1. Check the balance of the account according to the trial balance to be filled in incorrectly or worn. Mistakes are identified and corrected, and the balance sheet is flat.

2. The income statement needs to be filled in first. It may be that the data on profit distribution is filled in incorrectly, resulting in an unbalanced balance sheet.

3. Through the balance trial balance, the problem of balance sheet imbalance can be solved.

4. The balance sheet is not prepared based on the summary of accounting vouchers. Filled in based on the month-end balance of the general ledger account. Therefore, the month-end balances of the G/L accounts should be checked.

a. Check whether the balance of the G/L account and its sub-ledger account are equal (the balance of the G/L and sub-ledger is equal).

b. There are problems such as whether the amount is written incorrectly, whether the direction of the loan is reversed, and whether the balance calculation is incorrect.

c. Check the balance sheet items for missing or duplicate amounts. In the case of a new balance sheet, accrual: 22700 should be entered in the "Advances Received" item.

As long as the voucher (entry) is balanced by borrowing and debiting, then the account balance sheet is equal to the total of the borrowers and creditors, and the balance sheet is made according to the account balance sheet, so the balance sheet is balanced.

Suggestions: 1. Judging from the situation you listed above, it is estimated that you did not carry forward the main business income and did not include the balance in the current year's profit in the undistributed profit of the balance sheet. But this difference of only 60,000 yuan, theoretically speaking, 80,050 should not be different, and the final result of your two entries is to borrow bank deposits and loans cash, which does not affect the balance of the balance sheet.

2. It is recommended to carefully check the account balance sheet to see if the total balance of the credit and debit is equal, if not, it means that there is an entry voucher that has not been recorded. Then check that the balances of all accounts are included in the balance sheet.

Why is the balance sheet uneven? There are four reasons, full of dry goods, hurry up and collect them.

Why is the balance sheet uneven? There are four reasons, full of dry goods, hurry up and collect them.

Why is the balance sheet uneven? There are four reasons, full of dry goods, hurry up and collect them.