What is needed for a novice accountant to set up an account at first

I think you should take the accounting practice operation class, and after you finish it, you will be able to understand the whole set of accounting workflow.

How to set up accounts for novice accountants, start with the following 4 steps:

1. First of all, prepare 5-6 accounting vouchers, 1 inventory cash journal, a bank deposit journal, and a detailed description of the quantity and amount.

2 ledgers, 1 debit multi-column ledger, 1 credit multi-column ledger, 1 debit credit multi-column ledger, three-column ledger.

1 subledger and 1 general ledger.

1 balance sheet, 1 income statement, and 1 cash flow statement.

2. Secondly, prepare all kinds of original vouchers and accounting vouchers, including receipt, payment, transfer vouchers or general accounting vouchers, as well as warehousing.

Bills, outbound orders, sales orders, payroll, etc.

3. Thirdly, make accounting vouchers and register relevant account books according to the business, and prepare accounting statements accordingly.

4. Finally, find the leaders to sign the accounting statements and report them to the tax, industry and commerce and other institutions.

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." ”

For every novice accounting who wants to enter the accounting industry, first of all, you must be proficient in the theoretical knowledge of accounting, and then master the basic operation of accounting.

1. Classify the original vouchers, and check whether they comply with the accounting procedures after taking the original vouchers.

2. Prepare accounting vouchers, and according to the classification of the original vouchers, you can make vouchers.

3. Register the account books, after the voucher is audited, the account book should be registered, first number the voucher in chronological order, and then register it to the corresponding account book one by one according to the account on the account voucher.

4. The summary of accounting vouchers is to bring together the accounts and amounts of accounting vouchers. Register the general ledger and register the general ledger according to the summary table of accounting vouchers of the trial balance.

1. Journals

The journal is an important account book, which is the company's envy for the state to strengthen the management of cash and bank deposits, it is a special kind of sub-ledger, which includes the cash journal and the bank deposit journal.

2. Detailed accounts

The sub-ledger is set up according to the sub-account to which the general ledger account belongs, and is the data of the basic link of accounting formation, also known as the sub-ledger. By looking at the detailed ledger, you can further process and analyze the economic business information or data, which is also to understand the formation of accounting data to provide specific situations and relevant clues.

3. General ledger

The general ledger is also called the general ledger, and the general ledger is generally divided into two kinds of accounts, the book ledger and the loose-leaf ledger, and each company can set up the general ledger according to the needs of the bookkeeping method and financial processing procedures adopted. It is a kind of account book opened according to the accounting account, and the general ledger is used to classify all the economic business items of the registration unit, and provides comprehensive accounting information such as assets, liabilities, capital position, expenses, costs, revenues and results.

4. Other auxiliary account books

Other auxiliary account books are also called reference books, including auxiliary registration of various types of leased equipment and materials or reference books related to receivables and payables. Other auxiliary books are set up for memorization.

1. To do accounting, we must first have a clear understanding of the economic business of the unit, so as to facilitate the setting of applicable subjects.

Second, the general steps of accounting:

1. 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.;

Attribution of capital expenses, calculation of production costs, 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. Prepare accounting statements, tax returns, declarations and tax payments according to the general ledger data and sub-ledger data.

3. If you want to do a good job of accounting separately, you need to have a more comprehensive practical operation and processing of accounting data;

It is also necessary to be familiar with the types of taxes involved, the laws and regulations for calculating taxes, the declaration methods of various taxes, and the payment methods.