Accounting process, ask the master, accounting business processing process

The accounting process is as follows:

1. Account building: according to the specific industry requirements of the enterprise and the accounting business that may occur in the future, purchase the account books required for the burial; Analysis of accounting matters: including economic business analysis, review of original vouchers, etc.

2. Preparation of accounting vouchers: Confirm and measure the economic business of the enterprise, use the double-entry accounting method to prepare accounting entries and fill in the accounting vouchers.

3. Register the pure customs account book: register the relevant journals, general ledgers and detailed ledgers according to the accounting vouchers, and settle the amount and balance. Preparation of Trial Balance: Check the bookkeeping for errors based on the general ledger trial balance and the sub-ledger trial balance.

4. Adjustment and preparation of working papers at the end of the period: Before closing the accounts at the end of the period, determine the income due and expenses to be borne by the current period, and make necessary adjustments to the relevant accounts recorded in the account books, prepare adjustment entries and trial balance family town tables, and prepare working papers in combination with the accounting data of ledgers and journals.

5. Reconciliation and settlement: reconciliation is to ensure that the account books are recorded correctly, completely and true, and the accounts are settled that is, and the economic business recorded in various account books is settled clearly after all the economic business that occurs in a certain period of time is registered; Preparation and submission of financial reports.

Expand your knowledge:

Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to accounting work, the other refers to accounting staff, accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check accounting vouchers, financial books, financial statements.

The process of engaging in economic accounting and supervision is a kind of economic management work that uses currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit. Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

The accounting process is as follows:

1. Fill in the "accounting voucher" according to the "original stupid evidence", and the procedures for processing the specific original voucher are as follows:

1. Handle the original vouchers related to cash.

2. Handle the original vouchers related to bank deposits.

3. Whether the cash bank deposit loan is consistent with the cash and bank deposit income and expenditure in the "Cash and Bank Deposit Receipt and Payment Report".

4. Deal with vouchers related to receivables (sales invoices), payables (purchase invoices) and other non-cash vouchers (such as: bank acceptance bills, etc.).

5. Deal with the original documents that need to be self-made.

Amortization of the current month's expenses (based on the previous month's voucher or account book records).

Withholding for the current month's expenses (same as above).

Accrual of depreciation expense for the current month (same as above).

Carry forward the raw materials used in the current month (according to the warehouse picking list and material summary table of the current month, weighted average unit price - compiled by the statistics of the car belt Qi Heng).

Allocation of wages payable (transfer out by department based on the amount of debits payable).

Accrual of welfare expenses (based on payable wages or taxable wages).

Carry forward manufacturing expenses (transfer the amount of manufacturing expenses incurred in the current month to production costs).

Carry forward the cost of the finished warehousing product (according to the finished product costing table - accounting preparation).

Carry forward the cost of products sold in the current month (prepare the "Finished Product Cost of Sales Report" - accounting preparation based on the finished product account).

Note: If there is "other business income" (such as sales of raw materials, purchased goods, etc.) in the current month, "other business expenses" should be carried forward at the same time as the cost of sales

Transfer out unpaid VAT (sales - input - previous month's credit - tax paid).

Other taxes are accrued.

Accrual of the current month's personal income tax (according to the individual income tax statement or the current month's salary statement).

2. Register in the account book according to the accounting vouchers.

3. Prepare T-shaped accounts according to accounting vouchers (only as needed).

Note: The "second and third" steps can be inserted in the "step one", and the account books and T-shaped accounts can be registered while making accounting vouchers.

Fourth, before the preparation of the report, carry out the practice of "reconciliation" (sub-ledger and general ledger, general ledger and account summary table).

5. Prepare a summary table of accounts according to the "T" type account (more subjects can be done).

6. Prepare the "trial balance statement" according to the asset responsibility statement, profit and loss statement, and the account summary statement of the current month of the previous month.

7. Preparation of financial statements (including balance sheet and profit and loss statement) based on the "trial balance".

"Learning Accounting with Mom" says this:

Section 3 Accounting Process.

Now that you know the tools of accounting, you can get to work.

First, we need to understand the accounting process.

The accounting process is the process from making vouchers to preparing accounting statements, also known as accounting procedures.

Specifically, it is to make accounting vouchers according to the original vouchers, then record the detailed accounts according to the accounting vouchers, then summarize, then record the general ledger according to the summary table, and finally report according to the general ledger. A month's worth of business is over, which is the same as the procedure of computer accounting.

I'll draw a flowchart for you to see:

1.classify the original documents;

2.Fill in accounting documents;

3.Register the accounting books.

4.Summary of accounting vouchers.

5.Register the general ledger.

6.Reconciliation checkout.

7.Preparation of accounting statements.

I'll go through them step by step in order.

1.Set up ledger accounts and accounts 2Double-entry bookkeeping 3Fill out and review voucher 4Register Book 5Cost Calculation 6Property Inventory 7Preparation of financial statements.

I think novices should read more basic accounting books, read more books on corporate law, value-added tax, enterprise income tax and other tax laws, and be accountants should be quiet, not too frivolous, not every enterprise accounting is the same, you have to take your time to understand the truth.

To tell the truth, there are very few people who can be promising in the enterprise accounting, and the work is too untechnical, so if you are an accounting specialist, you don't need to pay attention. However, it is recommended to go to an accounting firm to exercise at a young age, and doing auditing is the way to get ahead!

Xiao Ai Finance and Taxation Club is good, let's go shopping for a long time.

Payment process: the handler fills in the reimbursement form (with legal bills) - the relevant leaders approve - the accountant audits and prepares the accounting vouchers - the cashier pays - the handler signs for the receipt - the cashier registers the journal - the accountant He Da registration ledger.

Collection process: the handler fills in the sales order - the relevant macro auction is approved by the leader - the cashier collects the collection and issues the invoice - the accountant prepares the accounting voucher - the cashier registers the journal - the accounting registration sub-ledger.

To provide a basic idea, there will be differences in the division of labor and different positions in each unit. Each unit should set up the post process according to its own actual situation.

Review the authenticity of the original vouchers such as certification, preparation of accounting vouchers, preparation of sub-ledgers and journals, trial calculations and balance, preparation of general ledger, preparation of financial statements, online tax filing.

1.Tax returns, daily accounting work.

2.Responsible for the preparation of financial statements, and financial information collation and analysis as required;

3.Responsible for current account management;

4.Responsible for voucher review and bookkeeping;

5.Assist in financial management;

6.Accounting, settlement and accounting, filling in and reviewing accounting vouchers, registering sub-ledgers and general ledgers;

7.financial management of the company's fixed assets;

8.Calculation, declaration, payment of corporate tax and overall planning and management of corporate tax9Responsible for the organization, distribution, management and implementation of various accounting work;

10.Improve the rules and regulations of accounting and accounting forms;

11.Review and consolidate the company's financial statements to ensure their accuracy;

12.Inspect and supervise the implementation of various accounting treatment methods to ensure that the accounting work is completed in a timely and accurate manner;

13.Assist in the completion of various internal and external audit work.

14.Costing & Analysis.

15.Preparation and analysis of financial statements.