How to write a summary of general ledger accounting work?

First, the concept of summarization.

Summary is a common document used by state organs, social organizations, enterprises and institutions to clarify the advantages and disadvantages of gains and losses, improve rational understanding, and guide future work through the review, analysis and evaluation of the work of the past stage.

Summing up can raise the practical activities of a certain work in the system, region, unit, and department from perceptual understanding to rational understanding, so that we can carry forward our achievements, overcome shortcomings, draw lessons and lessons, and make our future work less detoury and more fruitful. It can provide leaders and organs at all levels with information and experience in grassroots work so as to strengthen scientific management and guidance. It can also be used to commend the advanced, set up typical examples, exchange and popularize advanced experience, guide and promote general work, and promote the development of the building of the two civilizations.

Second, the characteristics of the summary.

1) The self-nature of the content.

The summary is the product of its own activity practice. It aims to objectively evaluate the lessons and lessons of its own work activities, takes the review of its own work situation as the basic content, and takes the facts of its own work practice as the material, and the rational understanding it summarizes should also reflect the laws of its own work practice. Therefore, the self-nature of the content is the essential characteristic of summarization.

2) The theoretical nature of the review.

The summary should be faithful to one's own work practice activities, but the summary is not a record of work practice activities, and cannot completely copy the whole process of work practice activities. It is a summary of the essence of work practice activities, on the basis of reviewing the whole process of work practice activities, analysis and research, induction of laws that can reflect the essence of things, and the perceptual understanding to rational understanding, which is where the value of the summary lies.

1. Strengthen standardized management and do a good job in daily accounting1. According to the company's accounting requirements and the actual situation of various departments, in accordance with the requirements of the accounting law and the enterprise accounting system, do a good job in the initialization of financial software. 2. Cooperate with the accounting firm to audit the company's year-end accounting statements for the seventh year, and complete the summary and reporting of accounting statements according to the requirements of relevant departments. 3. Cooperate with external audit institutions to audit the financial income and expenditure of the head office in the previous year to improve the efficiency of fund use.

4. Cooperate with the company's leaders to complete the budget and formulation of the economic responsibility indicators of each responsibility center, and do a good job in the drafting of the company's financial management system to strengthen the construction of the financial system. 5. Do a good job in daily accounting. In accordance with the accounting system, distinguish the channels of funds, carefully review each original voucher, correctly use the accounting subjects, prepare accounting vouchers, and keep accounts.

To achieve three timely: that is, to prepare relevant accounting statements in a timely manner, and submit them to the tax and other departments in a timely manner; Timely binding of accounting documents; Settle current accounts in a timely manner. Cashiers should handle cash receipts and payments and bank settlement business in strict accordance with the cash management measures and bank settlement system; Timely and accurate registration of bank and cash journals, so that the daily clearing and monthly settlement; Strict procedures for receiving cheques, and issuance of cash cheques and transfer cheques in accordance with regulations.

6. Cooperate with the sales department to understand the payment situation and do a good job in the payment. 7. Actively raise funds to ensure the smooth operation of the company's funds from many aspects. 8. Strive to increase the development of new business and achieve leapfrog development.

The future development space of the enterprise will focus on the new business area, and it is necessary to make real efforts in the aspects of understanding, mechanism, measures and organizational promotion, and make great efforts to make the investment and development of new business in a relatively short period of time, walk in front of the industry, and occupy the market.

The summary of the general ledger accounting work specifically writes the tasks completed in the work, as well as the completion of the accounting bills in each month. Finally, write out all the final inventory data, as well as the work schedule for the coming year.

1. Cleared up the long-term receivables and payables on the financial accounts. For the business of invoice entry, the financial personnel communicated and negotiated with the handling personnel to recover most of the invoices, and improved the accounting procedures.

2. Issue various financial statements accurately and timely, and provide monthly and quarterly budget analysis. Monthly and quarterly analysis of the implementation and completion of the budget of each unit, and accurate financial information issued with performance appraisal, the finance department assisted the company's leaders in convening a budget analysis meeting in late April, and provided reference information and assessment analysis opinions on the completion of the budget of each assessment unit.

3. Carry out financial internal audits, strengthen cost control, and plug loopholes. The financial treatment is relatively standardized, and no special problems have been found for the time being. Strengthen the examination of documents, establish an expenditure database for various expenses, timely remind all units to handle budget adjustment applications for expenditures that exceed the budget, and find unreasonable expenditures must go through audit procedures, and promptly correct matters that do not conform to financial procedures to avoid financial risks.

4. Do a good job in tax planning and financial planning to avoid tax risks. Reasonable distribution of invoices among various units of the group according to the ratio and accrual system, and the establishment of a tax balance sheet according to the characteristics of the oil industry, through the electronic analysis method, balance the tax index; Improve the procedures for recording invoices, issue invoices in accordance with regulations, and reasonably avoid tax risks.

5. Cooperate with the asset department to make a monthly inventory plan and arrange financial personnel to carry out on-site inventory. Cooperate with the Ministry of Finance to reasonably arrange the receipt and payment of various funds. Cooperate with the audit department to conduct monthly audit routine inspections, issue audit rectification opinions on the audit reports issued in a timely manner, and make corresponding financial treatment for reasonable suggestions.

In the coming year, do a good job of honest service. The financial department is both a supervision department and a service department, and it is necessary to establish the concept of honest service. In accordance with the requirements of the system, the financial personnel of each unit prepare to issue various accounting and statistical statements in a timely manner, and issue budget analysis in a timely manner to provide reference information for operation and management.

<> financial verification, accounting and supervision of regular business; supervision and management of the company's finances and materials; Budgeting, auditing, accounting and monitoring of the company's expenses; Assist the administration to supervise the establishment of accounts for fixed assets, low-value consumables and tools, and conduct regular inventory; supervise and inspect the use of goods; Physical inventory and spot check of inventory goods, account verification, etc. Internal accounting is the company's internal account, which is used by business owners, managers and employees, and corresponds to the external account, which is used for industry and commerce, taxation and investment units. Internal accounting does not need to make expenditures, does not need to invoice income, and does not need to invoice expenses.

The internal account records all the economic business of the company, and for some of the bills drawn, its copy is used as the basis for accounting, and the accounting voucher of the external account is also attached.

P>1. Review the original vouchers. The original voucher includes the original voucher and the self-made original voucher, and the original voucher is obtained from an external unit, such as the invoice of the first unit, the bank receipt notice, etc.; The self-made original vouchers are formulated by the unit itself, such as material receipts, wage settlements, etc.

2. Fill in the accounting vouchers. Fill in the accounting vouchers in chronological order, and at the end of the month, the same kind of original vouchers will be summarized and filled in the accounting vouchers.

3. Review. You need to review the accounting voucher for errors.

4. Bookkeeping. Register entries based on accounting vouchers, such as journals, general ledgers, etc.

5. Prepare accounting statements. Fill in the calculation according to the balance of the general ledger and sub-ledger accounts, and record it in the register.

6. Tax declaration. Declare VAT and local tax on time for income tax.

Responsible for the company's internal accounts and issue financial statements on schedule; Responsible for the company's current accounts and fund accounting and reconciliation; Responsible for reviewing expense reimbursement and fund payment slips; Responsible for accounting for the truthfulness, completeness and accuracy of the company's revenue, cost, freight and expense data; Responsible for the analysis and calculation of the company's internal financial statements; Complete other financial work assigned by superiors; Daily billing and collection, do a good job of daily billing sales business registration records, and urge the sales department to sign the bill from time to time; Cooperate with the salesman to calculate accounts receivable, be responsible for the preparation of relevant financial statements, and the company's expense reimbursement settlement; Responsible for reviewing various financial revenues and expenditures, costs, current accounts and other matters, regularly conducting financial statement analysis and cost accounting analysis, and providing a detailed basis for the company's operation and management decisions; Responsible for relevant reports, issue financial analysis, and provide accurate and complete data to management on time; Responsible for the verification and management of current payments; Responsible for the review of employee reimbursement expenses, the preparation and registration of vouchers; Responsible for checking cash bank deposits, checking current IOUs and completing other tasks assigned by superiors every month.