How to keep accounts better? How do you keep accounts?

Bookkeeping can record daily bills in a certain way for easy viewing. The bookkeeping of the enterprise is as follows:

1. Daily expense invoice: Each daily expense invoice should be signed and confirmed by the supervisor, and the corresponding bank remittance slip should be paid, or the cash payment should be stamped on the invoice for cash payment or unpaid should also note the unpaid, and try to indicate the purpose of the expenditure on the back of the invoice. In short, an invoice should either be followed by a corresponding bank remittance slip, or written in cash or unpaid.

2. Payroll: The salary list of the staff must be signed by each person and the total amount.

3. Inward remittance of bank transfer without invoice: that is, the current account between the enterprise and the external unit, and the bank transfer slip remitted by the external unit. Generally, the cashier is required to write down the reason for the remittance on the transfer slip.

Whether it is the sale price or the final sale advance receipt (the last sale order refers to the invoice issued at the end) or other matters remitted money.

4. Non-invoice bank transfer remittance form: that is, the current account between the enterprise and the external unit, and the transfer order remitted by the enterprise to the external unit. Require the cashier to write down the reason for the remittance on the transfer slip.

Whether it is the purchase price or the last purchase payment (the last purchase order refers to the invoice not received) or other matters remittance.

5. Tax bills: If the tax is paid by bank transfer, the bank remittance slip should be paid, and if the tax is paid in cash, it should be noted that the cash payment is paid.

6. Cash and bank deposit carryover slips.

7. Invoices at the time of procurement: put the purchase invoices of all the commodities operated in the purchase process of this month, as well as the corresponding warehousing orders and bank remittance orders for each transaction, in the order of the dates.

Hello, you can choose the account book that suits you according to the purpose, such as: personal bookkeeping, family bookkeeping, business bookkeeping; It also includes bookkeeping for various special scenarios, such as travel bookkeeping, decoration bookkeeping, and sets up categories of income and expenditure, accounts, members, etc. according to these bookkeeping types.

Choosing the right ledger is only the first step, you also need to consider whether its functionality meets your bookkeeping needs. Convenience, can be remembered anytime and anywhere, computer, mobile phone synchronization; Ease of use, simple to get started, statistical analysis of recorded data; Security, no loss of data storage.

Hello, look at your bookkeeping, if you have high requirements for bookkeeping, it is recommended that you look for professional bookkeeping software

Bookkeeping method at a glance: with the simplest tool bookkeeping, you can use excel to record every expenditure, you can also use it to do the analysis of expenditures, classify each consumption, list the categories of daily expenses according to personal circumstances before bookkeeping, and then include each consumption in the corresponding category, list the monthly trend chart of deposits, we not only need to know how much money is spent, but also need to know the scale of property and the distribution of property.

1. Use the simplest tools to keep accounts.

Personal and family spending is simple and can be done with the simplest tool, excel. You can use Excel to record every expense, and you can also use it to analyze your expenses. Although those payment apps or bookkeeping software can realize the function of automatic bookkeeping, sometimes the classification is inappropriate and needs to be manually adjusted, and the records of multiple apps cannot be automatically summarized and must be added manually, which is difficult to achieve the ultimate purpose of bookkeeping.

2. Categorize each consumption.

Each consumption has certain attributes, such as food attributes, transportation attributes, entertainment attributes, etc. We look at our consumption structure from various attributes and measure whether our consumption is reasonable. Therefore, before bookkeeping, list the categories of daily expenses according to personal circumstances, and then include each consumption in the corresponding category, such as the expenditure on eating and buying vegetables into the food category, and the long-term use items such as computers and mobile phones are included in the long-term necessities.

Another important point is that the bookkeeping must be complete, and Mo will not write it down because the amount is small. Because of the small expenses we ignore, the more we spend, the more we spend, is also a lot of money. When the number of small expenditures is high, we can regularly aggregate the consumption expenditures of the same category to reduce the amount of bookkeeping.

3. Analyze consumption regularly.

The ultimate purpose of bookkeeping is to reasonably plan the wealth of individuals or families by understanding the income and expenditure of individuals or families. If we simply summarize each consumption record and don't analyze it, we get just a number that doesn't help with estate planning.

Bookkeeping is to record all the economic operations of an enterprise, institution or individual family in the account books using certain bookkeeping methods; It refers to the use of double-entry bookkeeping method to register economic business in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system.

Many years ago, when I first started my business, the company kept a running account. The main reason is that the company is too small and there are not many personnel, plus it is its own company anyway, and the meat is rotten in the pot, so I don't think there is any need to spend too much energy on bookkeeping. Later, I met a group of students from Sun Yat-sen University who studied finance and accounting, and they suggested that I develop a financial accounting software for the company.

First of all, it is important to remember that money (cashier) and account (accounting) should be managed separately, which means that at least two people should manage it.

When registering the internal account, as long as the person in charge (the person in charge of the expenses jointly designated by the shareholders) signs and the documents meet the requirements of the company, it can be recorded as a voucher.

If the equipment is required to be registered separately, a detailed account of the cost classification should be established according to the name of the equipment to collect the expenses of each equipment. If there are too many devices, in order to simplify, you can build a ledger (flow account) according to the name of the equipment, and then use the name of the equipment as the secondary account of the expense (for example: management expenses equipment 1, management expenses equipment 2、..).

etc.). There should be no problem with the official seal being placed with the major shareholder, but the check, financial seal and legal person's hand seal should be kept by the financial subsidy.

Shareholders can fill in the bank cash payment form and deposit it into the bank account, and the entries are Loan: Bank Deposit Credit: Paid-in Capital Each shareholder.

For the sake of financial security and avoiding suspicion, there must be at least two cashiers and accountants.

1. Fill in the accounting voucher according to the original voucher or the original voucher summary table. 2. Register cash journal and bank deposit journal according to the receipt and payment accounting voucher. 3. Register the detailed ledger according to the accounting voucher.

4. Summarize and prepare the account summary table according to the accounting voucher 5. Register the general ledger according to the account summary table. 6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and sub-ledger.

Bookkeeping is to record all the economic operations of an enterprise, institution or individual family in the account books using certain bookkeeping methods; It refers to the use of double-entry bookkeeping method to register economic business in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system.

On February 6, 2010, the centrifugal pump equipment was paid for 8,400 yuan: 8,400 yuan was prepaid

Credit: cash or bank deposit 8400

On March 1, 2010, the equipment was put into storage without accounting.

On March 4, 2010, we received a VAT invoice for centrifugal pump equipment, and the amount on the invoice was the tax-included price: 8,400 yuan (including 17% VAT).

Borrow: Fixed assets --- centrifugal pumps.

Tax Payable – VAT Payable (Input Tax) Payable

Credit: 8400 in advance

Bookkeeping is to record all the economic operations of an enterprise, institution or individual family in the account books using certain bookkeeping methods; It refers to the use of double-entry bookkeeping method to register economic business in the account books in a timely and classified manner according to the original vouchers and accounting vouchers that are audited and correct, and in accordance with the accounting subjects stipulated in the national unified accounting system.

General steps of accounting:

1. To do accounting, you need to set up the required accounting accounts according to your actual business;

2. Prepare accounting vouchers according to the business (bills of receipt and payment);

3. Register the sub-ledger according to the account, loan direction and amount of the accounting voucher, and calculate the amount and balance of each sub-account;

4. According to the accounting data, prepare transfer vouchers such as cost sharing, tax accrual, salary accrual, etc.;

Summarize the cost of the product, calculate the cost of production, the cost of sales, etc.)5 Register the sub-ledger and calculate the amount and balance of each account;

Carry forward the profit and loss account and calculate the profit and loss.

6. Summarize all the accounting vouchers according to the account and prepare the account summary table;

7. Register the general ledger according to the account summary table, and calculate the amount and balance of each account in the general ledger;

8. The general ledger is consistent with the sub-ledger;

9. According to the general ledger data and sub-ledger data, prepare accounting statements, tax returns, declarations, and tax payments.

FYI.

Bookkeeping Method:

1) Single-entry bookkeeping.

Single-entry accounting is a method of registering the increase or decrease of accounting elements after the occurrence of economic transactions in only one account. The purpose of single-entry bookkeeping is not to measure, but to control, and in a certain sense, internal control is the main feature of single-entry bookkeeping. In general, only the receipt and payment of cash on hand and bank deposits, as well as the settlement of receivables and payables, are registered.

Single-entry bookkeeping is suitable for economic individuals and households with simple or very single businesses. The single-entry accounting method can only reflect one aspect of the economic business, and the accounts do not form a corresponding relationship with each other, so it cannot comprehensively and systematically reflect the ins and outs of the economic business, and it is not convenient to check the correctness of the account books.

2) Double-entry accounting.

Double-entry accounting is the symmetry of single-entry accounting. Double-entry accounting is a method of simultaneous registration of each economic transaction in two or more related accounts for equal amounts. Double-entry accounting is further divided into debit accounting, receipt and payment accounting, and increase and decrease accounting.

Example: On July 5, Hongyun Company purchased a new machine with a bank deposit of 30,000 yuan.

Borrow: 30,000 fixed assets

Credit: Bank deposit 30000

On July 8, Hongyun Company received an investment of 40,000 yuan from Company B, and the money was deposited in the bank.

Borrow: bank deposit 40 000

Credit: paid-up capital 40,000

2) Sequential bookkeeping. The cash journal and the bank deposit journal must be registered in the chronological order of the business, and it is required to record each case, record the amount and balance of the day on a daily basis, and check it with the amount of cash in hand to see whether the accounts are consistent.

4) Correct selection of ledgers. Since the cash register and the bank deposit journal are journals, it is necessary to use the staple book instead of the loose-leaf account. The number of pages of the book is fixed, and the page number is printed on the account page in advance, if the bookkeeping forms a page separation or skipping lines, it should be written off with a red cross or red line, and the words "this page is blank" and "this line is blank" should be written in red letters, and the account page is not allowed to be torn off.

5) Correct reconciliation. After the cash journal is closed daily, the balance is reconciled with the cash balance on hand to ensure that the accounts match. When the accounting is completed, the cashier should take the initiative to report the cash balance and reconcile with the accountant.

The cashier must also reconcile the deposit items with the bank frequently, so that the unit deposit journal is in line with the balance of the Bank Deposit account statement. The reconciliation method is generally based on the "statement" and is checked with the income and expenditure items recorded in the deposit journal one by one. When some cashiers record the deposit journal, they summarize some original vouchers, such as summing up the transfer check stubs or cash check stubs issued on the same day onto a single accounting voucher and recording them in the bank deposit journal at one time, while the bank's "statement" is written down one by one, so that the unit cashier should use these original vouchers for summary bookkeeping to check with the bank "statement" one by one.

If at the end of the period (month-end, quarter-end, year-end) and the bank "statement" can not be checked, it will be treated as "unreached accounts", and the unit with a small business volume can check the unissued bills with the bank "statement" one by one; If the business volume is large, it is necessary to prepare a "bank deposit balance reconciliation table", and summarize the addition and subtraction of the vouchers that have been recorded by the bank and the unaccounted by the bank and the enterprise that have been issued by the bank into the balance of the unit deposit journal to see if it is balanced. If, after adjustment, the balance of the unit's bank deposit journal and the bank "statement" still cannot match, the difference should be squeezed, the number of inconsistencies between the accounts of the bank and the enterprise should be clarified, and the bank should be taken to reconcile in a timely manner, and the situation should be clarified and properly handled.

Every time an account opening unit receives a bank deposit "statement", it should check it with the bank deposit journal in a timely manner, and should not postpone the centralized verification until the end of the period. Bank deposit "statements" are not a substitute for unit deposit journals. The "statements" of the whole year should be collected one by one, kept in their entirety, bound into a book, and archived together with the bank deposit journal for safekeeping.

Summary. Hello dear, glad to answer for you. Pro: It's good to do a good job of bookkeeping and do a good job of bookkeeping.

Hello dear, glad to answer for you. Pro: It's good to do a good job of bookkeeping and do a good job of bookkeeping.

Do a good job of bookkeeping Bookkeeping.

There is no difference between doing accounts and doing accounts. At present, in China, the Ministry of Finance, represented by the government, stipulates the use of "accounts". Both are used in everyday life, even in the academic field.

In the arguments with each other, both have their own opinions, and both can find their own basis in their own writings, and so far they have not been able to reach a consensus. Only an official document from the Ministry of Finance and other functional departments cannot achieve the actual and complete mandatory effect. The reason for this lies in the fact that the use of both words has its own historical formation process, which needs to be verified by historians.

In fact, for accountants or ordinary people, the difference between "account" and "account" is only that they are written differently, and the inner meaning of both here is the same. No matter which word is used, no one will have any doubts or deviations because of this. Therefore, it is not necessary to distinguish which one is more standardized (of course, if it is determined from the provisions of **, then it is undoubtedly the word "account" is more "standardized").

In addition, in terms of the pure use of words, words are just a kind of phonetic symbols, and if historical and cultural factors are put aside, there is no right or wrong in their writing. Perhaps, the coexistence of "account" and "account" can better reflect the characteristics of Chinese characters. It can be seen from this that it is undoubtedly best if you standardize the use of the word "account" in your daily work in accordance with the provisions of the first part of the financial imitation.

But if you use the word "account", it is not a big mistake. And for the word "account" encountered, I believe you will no longer feel strange and confused, after all, the use of the word "account", there are also habitual problems of users.