What are the accounts for the establishment of accounting accounts by micro enterprises

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1. Assets: cash, bank deposits, other monetary funds, accounts receivable, other receivables, materials in transit, materials, low-value consumables, inventory goods, expenses to be amortized, fixed assets, accumulated depreciation, construction in progress, fixed assets liquidation, intangible assets, long-term amortized expenses;

2. Liabilities: accounts payable, wages payable, welfare expenses payable, taxes payable, other payables, other payables, and withholding expenses;

3. Owners' equity: paid-in capital, capital reserve, surplus reserve, profit distribution of the current year;

4. Cost: production cost, manufacturing expense;

5. Profit and loss: main business income, other business income, non-operating income, main business cost, main business tax and surcharge, other business expenses, operating expenses, management expenses, financial expenses, non-operating expenses, income tax.

Small and micro enterprises that should be identified and meet the conditions to be identified as small and micro enterprises can enjoy policies such as deferred levy, reduced levy, exemption from enterprise income tax and value-added tax, and eligible small and micro enterprises can bring relevant documents to the local industry and information technology department to go through certification procedures.

Article 11 of the Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises The State implements tax policies conducive to the development of small and micro enterprises, and implements measures such as deferring, reducing and exempting qualified small and micro enterprises from income tax and value-added tax in accordance with regulations, simplifying tax collection and management procedures and reducing the tax burden of small and micro enterprises.

The accounts of the accounting system for small enterprises are divided into five categories: assets, liabilities, equity of the authors, costs, and profits and losses. The accounting system for small enterprises is to standardize the accounting of small enterprises and improve the quality of accounting information, and is formulated in accordance with the "Accounting Law of the People's Republic of China", "Regulations on Financial Accounting Reporting of Enterprises" and other relevant laws and regulations. However, the system has been abolished since January 1, 2013, and the Small Business Accounting Standards have been implemented.

Data development. The promulgation of the "Accounting Standards for Small Enterprises" has changed the content of the "Accounting System for Small Enterprises" to a large extent, and it draws on the "Accounting Standards for Business Enterprises" in the way it is formulated, and has both the characteristics of small enterprises in terms of accounting methods, especially in terms of tax norms, and adopts measurement rules that are more consistent with the tax law, which greatly simplifies the coordination between the accounting standards and the tax law. In terms of the influencing factors of profits and taxes, there have also been specific improvements compared with the Accounting Standards for Business Enterprises.

Accounting Standards for Small Businesses (SBS) for general features.

1. Simplify accounting requirements: In terms of accounting measurement, it is necessary to ask small enterprises to adopt historical cost measurement; For financial reporting, a statement of changes in owners' equity is not required.

2. Combine to meet the information needs of tax collection and management and help banks to provide credit: the tax department and banks are the main users of external financial report information of small enterprises, and the basic principles of accounting are determined based on the information needs of these two; The content of professional judgment is reduced, and most of the differences between small business accounting and tax laws are eliminated.

3. Combination with the reasonable division of labor and orderly connection with the accounting standards for enterprises: for transactions or events that occur non-regularly in small enterprises, or even basically impossible to occur, once they occur, they can be implemented with reference to the provisions of the accounting standards for business enterprises; It stipulates the conditions and basic principles of convergence that should be met for the implementation of the Accounting Standards for Business Enterprises.

1. Asset classes.

1 1001 cash.

2 1002 Bank deposits.

3 1009 Funds in other currencies.

8 1131 Accounts receivable.

9 1133 Other receivables.

11 1201 Supplies in transit.

12 1211 Materials.

13 1231 Low-value consumables.

14 1243 Items in stock.

19 1301 Expenses to be amortized.

22 1501 Fixed assets.

23 1502 Accumulated depreciation.

25 1603 Construction in progress.

26 1701 Disposal of fixed assets.

27 1801 Intangible assets.

28 1901 Long-term amortized expenses.

2. Liabilities.

31 2121 Accounts payable.

32 2151 Wages payable.

33 2153 Welfare payments payable.

35 2171 Taxes payable.

36 2176 Other accounts payable.

37 2181 Other accounts payable.

38 2191 Provision for expenses.

3. Owners' equity.

42 3101 Paid-up capital.

43 3111 Capital reserves.

44 3121 Surplus reserve.

45 3131 Profit for the year.

46 3141 Distribution of profits.

Fourth, the cost category.

47 4101 Production costs.

48 4105 Manufacturing costs.

5. Profit and loss.

49 5101 Income from main business.

50 5102 Other operating income.

52 5301 Non-operating income.

53 5401 Cost of Principal Operations.

54 5402 Principal business taxes and surcharges.

55 5405 Other operating expenses.

56 5501 Operating expenses.

57 5502 Administrative costs.

58 5503 Financial costs.

59 5601 Non-operating expenses.

60 5701 Income Tax.

General ledger accounting is a management activity that takes currency as the main unit of measurement and adopts a series of special methods to carry out continuous, systematic and comprehensive accounting and supervision of past transactions or events, provide economic information, and participate in decision-making.

Write out the required subjects according to the nature of the enterprise, and the subjects involved in different enterprises are not the same.

Design the ledger according to the actual needs.

It depends on the specifics of your organization. The accounts involved do not need to be listed in the general ledger of the accounts that are not involved.

There are general subjects.

The accounts are the same, but they can be logged directly into the general ledger.

Manual accounts need to buy accounting vouchers, and the ledgers are generally cash journals, bank journals, sub-ledgers, invoicing and deposit sub-ledgers, and general ledgers.

There are four basic books of account: cash journal, bank deposit journal, general ledger, and sub-ledger. The cash journal and the bank deposit journal must be stapled, i.e. fixed page number, 100 pages per book; The general ledger can be used in binder type or loose-leaf type; The sub-ledger generally uses loose-leaf type, and the expense accounts such as management expenses and sales expenses are best used in the multi-column type, and the other can be used in the three-column sub-ledger page.

At the same time, you also need accounting vouchers (receipts and payments transfer or general vouchers), original vouchers, such as receipts (for current payments and loans), warehousing orders, outbound orders, sales orders, salary schedules, travel expense reimbursement forms, expense allocation tables, etc.

General Ledger, Subsidiary Ledger, Cash Bank Journal.