Small company financial process, how to do the accounts of small company finance?

Small Business Finance Process:

1. The first thing to do every month is to register the accounting voucher according to the original voucher (when making the accounting voucher, there must be a person with the right to sign the financial account, and then you are doing it), and then at the end of the month or regularly prepare the account summary table to register the general ledger (the reason why the month-end registration is because it is necessary to pass the account summary table trial balance to ensure that the record is not wrong), and each business will be registered according to the accounting voucher.

2. At the end of the month, it is also necessary to pay attention to the withdrawal of depreciation, amortization of expenses to be amortized, etc., if the new business start-up expenses are all transferred to the expenses in the first month. The depreciation entries are accumulated depreciation by borrowing management expenses or manufacturing expenses, and this depreciation amount is calculated based on the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges must be withdrawn, which is actually the land tax.

It is to withdraw taxes and surcharges, urban construction tax, education surcharges, etc.

3. At the end of the month, after compiling the account summary table, prepare two entries. The first entry: transfer the total amount of profit and loss accounts to the profit of the current year, and credit the profit of the current year by borrowing the main business income (investment income, other business income, etc.).

The second entry: borrowing the profit of the current year to credit the cost of main business (main business tax and surcharge, other business costs, etc.). After the transfer, if the difference is on the debit side, it is a loss and does not need to pay income tax, if it is on the credit side, it means that the profit needs to pay income tax, calculation method, income tax = credit difference * income tax rate, and then make a bookkeeping voucher, borrow income tax credit tax payable - income tax payable, borrow income tax credit income tax (although income tax is related to profits, but it is not a loss must not pay income tax, mainly to see whether the adjusted taxable income is positive, if it is a positive number, income tax should be calculated, At the same time, it is also necessary to pay attention to the income tax accounting method, when the tax payable method is adopted, the amount of income tax account and tax payable account is equal, and when the tax impact method is adopted, the amount of income tax account and tax payable account is not equal when there is a time difference).

4. Finally, according to the balance of the assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investment, etc.) liabilities (notes payable, accounts receivable, etc.) and owner's equity (paid-in capital, capital reserve, undistributed profits, surplus reserve) of the general ledger (refers to the amount registered on the last day of the general ledger account), the balance sheet is prepared according to the profit and loss accounts (such as management expenses, main business costs, investment income, etc.) of the general ledger or account summary table. The amount of the main business addition, etc.) (the amount of occurrence refers to the amount incurred in this month) to prepare the income statement. Financial processes.

5. The rest is to bind vouchers, write notes to reports, analyze the situation table, and so on.

6. Pay attention to the problem: In addition to the preparation of accounting vouchers and registration of detailed accounts, the above are carried out at the end of the month. At the end of the month, cash and bank accounts must be consistent with the account certificate and the actual account.

At the beginning of each month, adjust the bank account balance reconciliation statement according to the bank statement, and pay attention to the analysis of the outstanding amount. Pay attention to the time when filing your taxes at the beginning of the month and don't file your taxes late. In addition, invoices issued in the current month are recorded in the current month.

Analyze the aging and amount of transactions on a monthly basis, including: accounts receivable, accounts payable, and other receivables.

It is difficult to find a specific process, especially if there are more receivables and payables, and see if your company has specific regulations on relevant aspects.

This is not the process of making accounts, if there is just any business, how to do it... This has a lot to do with your **, the sales side, and it depends on the contract or something. . .

Ke asked Wuhan Renhe Industry and Commerce**, very good.

Investment companies belong to companies in the service industry and the financial industry, and while implementing the "Accounting System for Business Enterprises", the "Accounting Measures for Investment Companies" are implemented, and other accounting principles are the same. Founded in 2014, the Accounting School is committed to providing high-quality accounting practice, tax practice, CMA, CPA, intermediate accounting, junior accounting and other types of training for the majority of accounting practitioners, with more than 3 million students, helping students pass the exam, and students can learn more online and choose the right course to learn. Accounting certification training to find the accounting school, 15 days of free trial, 24 hours of real-time Q&A, efficient preparation.

The simple operation process of small business accounting includes vouchers, summaries, sub-ledgers, general ledgers, various reports, etc. The general process of accounting for small companies: 1. Fill in the accounting vouchers according to the original vouchers or the summary table of the original vouchers; 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 account summary tables according to accounting vouchers; 5. Register the general ledger according to the account summary table; 6. At the end of the period, the balance sheet and income statement are prepared according to the general ledger and sub-ledgers.

Extended information: Before closing the accounts, all economic transactions that occurred during the period must be registered. At the time of closing, the closing balance of each account should be settled.

If it is necessary to settle the amount incurred in the current month, the words "total of this month" shall be indicated in the summary column, and a single red line shall be drawn in the column below. If it is necessary to settle the cumulative amount incurred in the current year, the words "cumulative this year" shall be indicated in the summary column, and a single red line shall be drawn in the column below; At the end of December, the "year-to-date" is the annual cumulative amount, and the annual cumulative amount should be crossed with a double red line, and all general ledger accounts should be settled with the annual amount and year-end balance at the end of the year. Participation Details**:

Encyclopedia - Accounting bookkeeping.

The business of a small company is relatively simple, and the financial accounting is relatively simple.

1. Find a good financial software

Accounting is inseparable from the assistance of financial software, and if there is no financial software, it is difficult to do accounts purely manually. For small companies, financial software from big brands cannot afford it, so you can choose reliable and easy-to-use financial software, such as:Accounting Cloud AccountingThere is customer service to guide the operation and accounting, and it is especially easy for novice accountants to get startedIt's almost free to do your billing.

2. Self-taught accounting process

(1) Make a voucher. According to the invoice or documents to make vouchers, now are the retest bookkeeping, if you don't know how to do the entries, you can understand it by checking it online.

(2) Make a cash journal. All the cashier has to do every day is a cash journal, a bank deposit journal, and register it according to the income and expenditure of cash. A good financial software can also automatically generate vouchers based on cash journals.

(3) Prepare general ledger and sub-ledger. The financial software will automatically generate the general ledger and sub-ledger, so you don't have to calculate it yourself, which was very troublesome when you had to calculate it yourself.

(4) Prepare account summary table and account balance table. This will also be generated automatically, saving time and effort, you just need to check it and take a look.

(5) Prepare balance sheet, income statement and cash flow statement. These three statements are required for tax returns, and there are monthly and quarterly reports.

(6) Period-end closing. Closing is a must every month, and you need to make a voucher for carrying forward profits and losses.

If you want to do the financial accounting of a small company, I think that first of all, the business of a small company may be relatively simple or the business volume is not very large, and it is also located on the simple, if you consider it, you can choose the accounting standards for small enterprises Relatively speaking, if you want to do the accounting of a small company, I think that first of all, the business of a small company may be relatively simple or the business volume is not very large, and it is also located on the simple, if you consider it, you can choose the accounting standards for small enterprises, relatively speaking, the change in the accounting subjects is not very large. At the same time, you can also choose a suitable financial software according to the company's own situation, for example, Kingdee's small business version should be more practical.

Summary. Hello dear, happy to answer your <>

For small-scale companies, the financial process is relatively simple, and the following processes are generally required:1Register a business and open a bank account:

After the company is established, it is necessary to register with the tax office, obtain a tax registration certificate, and open a bank account, which is a necessary step to manage the company's financial funds. 2.Invoicing & Management:

When a company conducts business activities, it needs to issue invoices to customers. Therefore, the company needs to apply for invoicing qualifications at the tax bureau and master the invoice management process, such as invoice collection, use and registration. 3.

Bookkeeping and accounting statements: The company needs to set up accounting accounts to record the inflow and outflow of the company's business or financial activities, and prepare and file financial statements according to the needs of the financial statements, such as balance sheets, profit and loss statements, and cash flow statements.

Small-scale companies, the process that needs to be handled financially.

Dear, you are good and happy to answer your <>

For small-scale companies, the financial process is relatively simple, and the following processes are generally required:1Register a business and open a bank account:

After the company is established, it is necessary to register with the tax office, obtain a tax registration certificate, and open a bank account, which is a necessary step to manage the company's financial funds. 2.Invoicing & Management:

The company is required to issue invoices to customers when carrying out business activities. Therefore, the company needs to apply for invoicing qualifications at the tax bureau and master the invoice management process, such as invoice collection, use and registration. 3.

Bookkeeping and accounting statements: The company needs to set up accounting accounts to keep accounts for the inflow and outflow of the company's business or financial activities, and at the same time, according to the needs of the financial statements, prepare and file financial statements, such as balance sheets, income statements and cash flow statements.

Taxes include VAT, income tax, stamp duty, etc. The determination of tax types and tax payment methods needs to be selected in combination with the actual situation of the company. 5.

Employee wages and social security contributions: If the company has employees, it is necessary to regulate employee wages and social security contributions. The company needs to pay social security premiums and housing provident fund for employees in accordance with laws and regulations, and pay employees' wages and compensation in a timely manner.

6.Asset management: Companies need to manage a variety of assets, including fixed assets, inventories, and gross receivables.

It is necessary to establish a corresponding asset inventory and management system to ensure the safety and management of assets. <>

In short, for small-scale public companies, it is necessary to pay attention to the standardization and compliance of the above-mentioned financial processes, and Xiangkai ensures that the records are accurate, the process is clear, the system is scientific, and the silver banquet is true, etc., and regularly reviews and repairs the process and system. <>

Accounting Process for Cost Accounting for Small Business:

1. Collect the material list, the warehousing list, and interface with the warehouse material return cover accountant or warehouse bookkeeper, and do a good job of coordination.

2. Determine the most suitable method for calculating your company's material costs: first-in, first-out, last-in, first-out, weighted average, etc.

3. Establish a detailed account of materials and determine the classification of missing products.

4. At the end of the month, according to the issued materials, the purchase of materials list, summarize the total, and check with the warehouse material accounting.

5. Determine the unit cost and balance cost according to the calculation method.

6. At the end of the period, make material budgets, cost comparisons, and purchase and sales price differences. Control.

Legal analysis: 1. After getting the original voucher, check whether it meets the accounting procedures, and then classify the original voucher.

2. Prepare the accounting voucher according to the original voucher, and then review it, and after the voucher is audited, you can fill in the registration book.

3. First number according to the chronological order of the voucher, and then register it to the corresponding account book one by one according to the accounts on the accounting voucher.

4. Collect the accounts and amounts of the accounting vouchers together, and register the general ledger according to the summary table of the accounting vouchers of the trial balance.

5. After the registration is completed, the reconciliation and settlement are carried out, and the financial accounting statements can be prepared after the general ledger is recorded and the trial balance is completed.

Legal basis: "Accounting Law of the People's Republic of China" Article 5 Accounting institutions and accountants shall conduct accounting and implement accounting supervision in accordance with the provisions of this Law.

No unit or individual may instruct, instruct, or compel accounting institutions or accountants to forge or alter accounting vouchers, account books, or other accounting materials or provide false financial accounting reports in any way.

No unit or individual may retaliate against accounting personnel who perform their duties in accordance with the law and resist acts in violation of the provisions of this Law.

Legal analysis: In the terminology of accounting, there are two meanings of accounting, one is normal bookkeeping, which refers to the receipt and payment through the company's corporate account, and the accountant records and records in the account books according to the corresponding bills, and the other is non-compliant operation, and other companies or units and individuals use the company's account to conduct capital transactions, not based on real business for capital exchanges, the purpose is to avoid taxes, cash out the bureau and so on. It is not legal for a company to use a private account for its financial account.

Legal basisCompany Law of the People's Republic of China

Article 170 The company shall provide true and complete accounting vouchers, accounting books, financial accounting reports and other accounting materials to the accounting firm it employs, and shall not refuse, conceal or make false statements.

Article 171 A company shall not set up any accounting books in addition to the statutory accounting books. The company's assets shall not be stored in the name of any individual.