What is the process of industrial accounting? Manufacturing Financial Accounting Workflow

Financial Accounting for the Manufacturing IndustryWorkflowAs follows:

Clause. 1. Collect the bill of materials, the warehousing list, and interface with the warehouse material accountant or custodian warehouse bookkeeper, and do a good job of coordination;

Clause. 2. Determine the most suitable material cost calculation method for your company: first-in, first-out, last-in-first-out, weighted average.

Wait; Third, stupid no, establish a material ledger.

Determine the product classification;

Clause. Fourth, at the end of the month, according to the issued materials, the purchase of materials, summarize the total, and the warehouse materials accounting check;

Clause. 5. Determine the unit cost and balance cost according to the calculation method;

Clause. 6. At the end of the period, make material budgets, cost comparisons, and analysis of the difference between purchase and sales, and control production costs.

The content of financial accounting in the manufacturing industry.

1. Transfer vouchers for receiving and paying transactions, and review the accounting vouchers for down payment.

2. Implement inventory and fixed asset management system.

to ensure its effective operation;

3. Cost accounting and financial management;

4. Calculate the cost of the factory, calculate the cost of shipment, calculate the cost of the production group, daily flow, and current payment;

5. Responsible for regular spot checks on the company's inventory and participate in the inventory inventory;

6. Responsible for the company's daily accounting.

work, truthful audit and airborne economic business.

Financial accounting is an external accounting of an enterprise that uses special methods to confirm and measure the transactions or events that have occurred in an enterprise with monetary as the main measure, and regularly provides accounting information to various economic stakeholders in the form of financial accounting reports.

The bookkeeping process of industrial accounting is as follows:

According to the cashier's transfer of various original vouchers for review, after the audit is correct, the preparation of accounting vouchers; Register various sub-ledgers according to accounting vouchers; At the end of the month, accrual, amortization, and carry-forward related costs and expenses are made, and all accounting vouchers are summarized, and the summary table of accounting vouchers is prepared, and the general ledger is registered according to the summary table of accounting vouchers.

2. Register various sub-ledgers according to the accounting vouchers;

3. Calculate various expense information at the end of the month, summarize all accounting vouchers, and then make a summary table to register the total cost according to the summary table of accounting vouchers;

4. Settle accounts and reconcile accounts to ensure that the account certificates, accounts are consistent, and accounts are consistent;

5. Make accounting statements to ensure that the data is accurate and the content is complete, and analyze and explain the statements;

6. Bind the accounting vouchers into clear and keep them properly.

For example, the accounting treatment of realized income is debit: accounts receivable and other accounts, credit: main business income or burning income, tax payable - VAT payable (output tax).

The accounting treatment of the carry-forward cost is: debit: cost of main business, credit: inventory goods.

Accounting bookkeeping, also known as accounting segment practice, refers to a process in which accountants generally start from filling in vouchers to writing statements in the process of handling accounts. Compared with the past, accounting is no longer the work of mechanical operation procedures, and the economic business of accounting is gradually updated, making accounting accounting a new technology, and accounting is not only a program of work, but innovation in the work.

The accounting process of industrial enterprises is as follows:

According to the cashier's transfer of various original vouchers for review, after the audit is correct, the preparation of accounting vouchers. Register various sub-ledgers according to accounting vouchers;

At the end of the month, accrual, amortization, and carry-forward 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. Checkout, reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

Prepare accounting statements, so that the figures are accurate, the content is complete, and the analysis is explained. The accounting vouchers are bound into a book, and Zheng Lianda is properly kept.

Things to be aware of before checking out

First, the invoice problem.

1. Expense expenditure: According to the relevant provisions of income tax, no invoice cannot be deducted before tax. Before checkout, it is necessary to check whether there is any situation where the invoice should be obtained but has not been obtained, and if so, it is necessary to urge the relevant personnel to urge the invoice.

2. Inventory: Purchased materials, the arrival of the ticket has not arrived, there is no provisional estimate of the warehouse, if there is no provisional estimate, then before the end of the year before the valuation must be appraised into the account, and urge the relevant personnel to ask for the invoice as soon as possible. Valuation is a requirement of the accounting system, and if the invoice has not been obtained before the final income tax settlement declaration, tax adjustment should be made when the income tax final settlement is declared.

2. Prevent the costs and expenses that have been incurred from being incurred across years.

The expenses incurred by the enterprise should be recorded according to the accrual principle, and the expenses of the current year must be included in the profit or loss of the current year. The Income Tax Law stipulates that the pre-tax deduction must be the actual and reasonable expenses related to the income. Before closing the accounts at the end of the year, all withholding, accrual, and amortized expense items should be cleared to prevent the omission of costs and expenses incurred by the enterprise.

Accounting process l, according to the "original voucher" to fill in the "accounting voucher", the specific original voucher processing procedures are as follows: 1, the processing of the original voucher related to cash 2, the processing of the original voucher about bank deposits 3, the summary of cash bank deposit loan and the "cash, bank deposit receipt and payment report" of the cash, bank deposit income and expenditure 4, the processing of receivable (sales invoice), payable (purchase invoice) vouchers and other non-cash vouchers (such as: bank acceptance bills, etc.) 5, Dealing with the original vouchers that need to be self-made Accrual of depreciation expenses for the current month (same as above) Carry forward the raw materials received in the current month (according to the warehouse picking list and material summary table of the current month Weighted average unit price - preparation of workshop statistics) Allocation of wages payable (according to the workers payable...).

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

First, the accounting of the first process, when purchasing materials:

Borrow: raw materials.

Credit: Bank deposits (or accounts payable, etc.).

Second, the accounting of the production process.

1. The direct materials, direct labor and manufacturing expenses incurred by the enterprise in the production process should be accounted for through the accounts of production costs and manufacturing expenses. Namely:

Borrow: production costs.

Credit: Payable, wages, raw materials, manufacturing expenses, etc.

2. After the production of a certain product is completed, the finished product should be carried forward.

Borrow: Finished goods (or goods in stock).

Credit: Production costs.

Third, the accounting of the sales process.

1. When selling.

Debit: Bank deposits (or accounts receivable, etc.).

Credit: main business income.

Credit: Tax Payable - VAT (Output Tax).

2. Carry forward the cost of sales:

Borrow: Cost of main business.

Credit: Finished products.

Fourth, the month-end profit and loss carry-over.

1. Carry forward various incomes.

Borrow: main business income, other business income, non-operating income.

Credit: Profit for the year.

2. Carry-over of expenses during the period.

Borrow: Profit for the current year.

Credit: administrative expenses, operating expenses, financial expenses.

3. Carry-over of costs.

Borrow: Profit for the current year.

Credit: Cost of main business, other operating expenses, non-operating expenses.

4. Carry-over of taxes.

Borrow: Profit for the current year.

Credit: main business tax and surcharge, income tax.

5. Carry-over of year-end profits.

1. If profitable.

Borrow: Profit for the current year.

Credit: Profit distribution - undistributed profits.

2. If you lose money.

Debit: Profit distribution - undistributed profit.

Credit: Profit for the year.

6. Payment of wages.

Borrow: Employee remuneration payable - wages.

Credit: Bank deposits (cash on hand).