Industrial accounting process, industrial enterprise accounting process

Bookkeeping process: collect documents, > and sort out documents, > fill in vouchers, > summary vouchers, > and register accounts, > settlement and tax declaration process: invoice certification at the end of last month, > copy tax from this month's golden tax card, > this month's IC card tax declaration, > this month's VAT declaration.

Industrial accounting is professional accounting in the industrial sector. Guided by the principles of accounting and measured by money, the production and operation activities of industrial enterprises and their results are continuously and systematically, comprehensively and comprehensively reflected and controlled. An important part of the economic management of industrial enterprises and an important way to provide industrial economic information.

The main content of its reflection and control: fixed assets, materials, production expenses, product costs, products in process, self-made semi-finished products, finished products, monetary funds, sales revenue, financial results and various special purposes, preparation of accounting statements, etc.

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As an accountant, it is necessary to know 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 borrowing: raw materials.

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

Credit: cash on hand.

Bank deposits. Accounts payable.

2. Material borrowing and borrowing: production cost.

Credit: raw materials.

3. Accrual of wages: production costs.

Manufacturing costs. Management fees.

Credit: Employee Remuneration Payable – Wages.

Other payables – social security, individual income tax.

4. Incurred water and electricity expenses, machine material consumption, etc.: manufacturing expenses loan: cash.

Bank deposits. Accounts payable.

5. Depreciation loan: manufacturing expenses.

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, the carry-over manufacturing expenses are borrowed: production cost - production cost of product A - product B.

Credit: Manufacturing expenses.

7. At the end of the month, carry forward the completed warehousing products to borrow: inventory goods.

Credit: Production costs.

8. Sales revenue borrowed: cash in 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 debited: main business tax and additional credit: tax 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 tax borrowing: main business cost loan: inventory commodity borrowing: profit of 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 this month: main business income.

Credit: Profit for the year.

12. At the end of the month, carry forward the month's expenses and borrow: the profit of the current year.

Credit: Administrative expenses.

Selling expenses. Finance Expenses.

13. At the end of the quarter, the prepaid income tax is debited: income tax expense.

Credit: Tax Payable - Income Tax Payable Borrow: Profit for the current year.

Credit: Income tax expense 14, VAT carried forward at the end of the period (difference between purchase and sales) Credit: tax payable - VAT payable.

Credit: Tax Payable – VAT not paid.

1.All kinds of original vouchers are audited, and after the audit is correct, the accounting vouchers are numbered.

2. Classified registration according to the order of accounting vouchers and the events to which they belong.

3. At the end of the month, make a summary of all accounting vouchers, prepare a summary table, and register the general accounts according to the summary table.

4. Settle accounts and reconcile accounts to ensure that each single account is correct.

5. Prepare and analyze accounting statements.

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

The main work of accounting is bookkeeping, according to the daily business volume, a variety of accounting vouchers are classified and registered, at the end of each month to make a large summary of these accounts, and after making a summary table, the accounts must be confirmed to ensure that the accounts are correct. The preparation and analysis of financial statements is also an important job of accounting, which should provide accurate information for the factory and analyze the rationality and irrationality of the account flow.

Accounting work requirements are very strict, in charge of the accounting personnel in this aspect of the requirements to be careful enough, each account must be repeatedly checked, the registration of accounts to ensure that there can be no mistakes, to provide accurate figures, which requires accountants to have a strong concentration. Engaging in accounting work also requires a high level of professional ethics to prevent the occurrence of false accounts.

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 detailed 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 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).

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...).