How is the initial account set up? What are the things needed?

The method of opening accounts at the beginning of the period is as follows:

1) The first step in the initial account establishment of an enterprise is to sort out the original vouchers. If you are using bookkeeping software, you need to create a new set of accounts first. After the account set is built, log in with the administrator first, click Basic Settings, and set the system parameters as needed, or by default.

Then, on the basic settings screen, click Basic Data, Staff, and click Add to add the person you want to use the software. Then click User Management, Add Users, select Personnel, and set a login password.

(2) Click Permission Management to authorize. If there is a lot of basic data data, you can use the basic data to import and export, click to lead, select the route, export the template, and then fill in the data according to the template, and then import it into the system again. If you feel that you use fewer modules, you can customize the module, click on the operator, check the required module, and save it.

(3) Then, click Initialize, select Account Initial Data, fill in the initial data of the account and the initial data of fixed assets in the ** that opens, and then click Enable Financial System. After the initialization is completed, the financial system can be officially used, click on the accounting processing, and you can start to make accounting vouchers.

4) If the enterprise starts bookkeeping in the month of its establishment, it can also fill in the data without account initialization, directly end the initialization, and do voucher bookkeeping. If it is manual bookkeeping, you only need to purchase the ledger of the general ledger and the sub-ledger, and record the original vouchers of the business that have occurred.

Set up General Ledger 1The general ledger is an account book opened according to the first-level accounting account "called the general ledger account", which is used to classify and register all the economic operations of the enterprise, and provide assets, liabilities, owners' equity, expenses, income and profits. 2.

The format of the general ledger is three-column, and the external form should generally be a stapled book. x0d x0a three. Set up subledger 1

The sub-ledger is usually set up according to the sub-section to which the G/L account belongs, which is used to classify and register a certain type of economic business and provide relevant detailed accounting information. 2.The format of the sub-ledger mainly has three columns, quantity and amount, and multi-column, and the enterprise should choose the format of the sub-ledger according to the needs of financial material management.

3.The appearance form of the sub-ledger generally adopts loose-leaf type, and the sub-ledger adopts loose-leaf account book, which is mainly convenient to use, and is convenient for the rearrangement of the account page and the division of labor of the bookkeeper, but the account page of the loose-leaf account is easy to be scattered and replaced at will, so it should be numbered sequentially and bound into a book when used, and pay attention to proper keeping. x0d x0a four.

Set up journal 1A journal, also known as a sequential account, is an account book that is registered day by day according to the chronological order of economic transactions. According to the provisions of the Ministry of Finance's "Accounting Basic Work Specification", each unit should set up a cash journal and a bank journal.

2.Cash Date Bookkeeping and Bank Deposit Journal (1) The account pages of cash journals and bank journals generally adopt a three-column format, that is, debit, credit and balance columns. (2) The appearance of the account book must be in the form of a book, cash and bank deposits are the most liquid assets of the enterprise, in order to ensure the safety and integrity of the account book information, the Ministry of Finance "Accounting Basic Work Specification" Article 57 stipulates:

Cash journals and bank deposit journals must be in stapled books and should not be replaced by statements. x0d x0a five. Set up Remembrance 1

An audit is a supplementary book, which is a supplementary registration of certain accounting transactions that are not recorded in journals and ledgers. 2.The memorable accounts should be set up according to the provisions of the unified accounting system and the needs of enterprise management, and not every enterprise should set up the memorable account books, but should be determined according to the needs of management, but the accounting system stipulates that the accounts that must be set up in the memorabilia such as:

Bills receivable, notes payable, etc., must be set up in accordance with the provisions of the accounting system to set up a record book. 3.The format of the memorable accounts is determined by the enterprise itself, and there is no fixed format for the memorable accounts, and there is no strict collusion relationship with other account books, and its format can be determined by the enterprise according to the needs of internal management.

4.The appearance of the account is generally loose-leaf account book, in order to facilitate the use of the book, the book is generally used loose-leaf account book, and the sub-ledger is the same, in order to ensure the safety and integrity of the account book, the use should be numbered sequentially and bound book, pay attention to proper keeping, in case the account page is lost.

Requirements. Accounting mainly refers to accounting books, also known as accounting books, which can also be understood as accounting books. Accounting books are the carriers for recording accounting, and account building is the basic link for accounting work to be carried out.

For this reason, China's relevant laws and regulations have made clear provisions on the issue of account building.

The Accounting Law stipulates that "all units shall set up accounting subjects and accounting books in accordance with the provisions of the national unified accounting system". Article 15 of the Law on Sino-Foreign Cooperative Joint Ventures and Article 14 of the Law on Foreign-Funded Enterprises also stipulate that enterprises must set up accounting books within the territory of China, submit accounting statements in accordance with the regulations, and accept the supervision of the financial and taxation authorities.

Article 181 of the Company Law stipulates that: "A company shall not set up any accounting books in addition to the statutory accounting books. Article 12 of the Law on the Administration of Tax Collection stipulates that:

Taxpayers and withholding agents engaged in production and business operations shall set up account books in accordance with the provisions of the competent financial and taxation departments, and record accounts and conduct accounting according to legal and valid vouchers.

If an individually-owned business is indeed unable to set up account books, it may not set up account books with the approval of the tax authorities." Article 17 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that "taxpayers engaged in blind production and business operations in the state shall, in accordance with Article 12 of the Law on the Administration of Tax Collection, set up account books within 15 days from the date of obtaining the business license";

Article 18 stipulates that "an individual industrial and commercial household with a small scale of production and operation and no ability to establish accounts may hire a certified public accountant or a financial and accounting personnel approved by the tax authorities to establish accounts and handle accounts on its behalf;

If there are practical difficulties in employing certified public accountants or accounting personnel recognized by the tax authorities, with the approval of the tax authorities at or above the county level, they may, in accordance with the provisions of the tax authorities, establish a paste book of income and expenditure vouchers, a register of purchases and sales, etc."

To sum up, the issue of state organs, social organizations, enterprises, public institutions, individual industrial and commercial households, and other economic organizations that meet the requirements for establishing accounts has been repeatedly emphasized and clearly stipulated in China's relevant laws and regulations.

Article 36 of the Norms once again stipulates that "all units shall establish accounting books in accordance with the provisions of the Accounting Law of the People's Republic of China and the National Unified Accounting System, conduct accounting, and provide legal, true, accurate and complete accounting information in a timely manner." ”

The method of making accounts in the early stage of the company's account establishment is as follows:

1. Set up accounting subjects: According to the company's business nature and business characteristics, set up appropriate accounting subjects, including assets, liabilities, owners' equity, income and expenses. The setting of accounting accounts should comply with the requirements of accounting standards and relevant regulations.

2. Establish account books: According to the setting of accounting accounts, establish corresponding account books, such as general ledger, sub-ledger, journal, etc. Books of accounts can be recorded manually or electronically to ensure an accurate and complete record of the company's financial activities.

3. Choose an accounting system: According to the nature and scale of the company, choose a suitable accounting system, such as an enterprise accounting system or a small business accounting standard. The accounting system sets out the methods and principles of accounting to ensure the accuracy and comparability of financial information.

4. Formulate accounting policies: According to the needs of the company and the requirements of the accounting system, formulate accounting policies suitable for the company, such as the time point of revenue recognition, the method of measuring assets, etc. Accounting policies should be in accordance with accounting standards and relevant regulations.

5. Bookkeeping entry: According to the company's financial transactions, bookkeeping and entry are carried out in accordance with the lending rules of accounting subjects. Ensure that each financial transaction has accurate accounting documents and is recorded in accordance with the corresponding books.

6. Do a good job of financial statements: prepare financial statements according to accounting records, including balance sheets, income statements and cash flow statements. The financial statements reflect the company's financial position and operating results, and provide an important basis for decision-making for managers and external stakeholders.

7. Audit and adjustment: Conduct regular financial audits to ensure the accuracy and compliance of financial information. Based on the audit results and financial analysis, make necessary adjustments and corrections in a timely manner to improve the efficiency and accuracy of financial management.

In the early stage of the company's bookkeeping, it is recommended to seek guidance and support from a professional accountant or accounting team to ensure the standardization and accuracy of the accounting work. They can provide personalized accounting solutions according to the company's specific situation and ensure that the company's financial management meets regulatory requirements and business needs.