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Cost accounting, preparation of accounting vouchers, raw material import and export inventory table, finished product purchase and sale inventory table, manufacturing expenses at the end of the month.
Cost calculation statement, income statement, balance sheet.
According to the situation of the unit, there are some other tables to do...
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See Guide to the Application of Accounting Standards for Business Enterprises
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The main contents of manufacturing accounting:
1. Review according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.
2. Register various detailed ledgers according to the accounting vouchers.
3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.
5. Prepare accounting statements, make the figures accurate, complete the content, and analyze and explain.
6. Bind the accounting vouchers into a book and keep them properly. The cost accounting of production and processing enterprises focuses on calculating the approximate output of the product, calculating the cost of the finished product and the product in progress, and calculating the cost of the production workshop each month according to a certain cost valuation method.
The specific cost accounting process of the production enterprise:
The first step is to calculate the approximate equivalent output of the product, the approximate equivalent output of the product, the number of products in the product, and the completion rate (degree of completion);
The second step is to calculate the cost allocation rate (i.e., the cost that should be allocated to each finished product), the cost allocation rate (unit cost) = (the cost of the product at the beginning of the month and the production cost of the month) (the output of the finished product is about the equivalent of the product at the end of the month);
The third step is to find the cost of the finished product, the cost of the finished product, the number of the finished product, and the cost allocation rate;
The fourth step is to find the cost of the product, the cost of the product at the end of the month, the output of the product at the end of the month, the cost of the product at the beginning of the month, the production cost of the month, and the cost of the finished product; In addition, there are also the fixed cost pricing method of the product, the fixed proportion method, etc.
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Production costs, manufacturing expenses, operating costs, inventory.
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1. Responsible for the accounting of the company's sales transactions.
2. Responsible for the issuance of sales invoices.
3. Responsible for the issuance of sales delivery notices. Strictly abide by the sales principle of "payment before delivery", and issue delivery notices in accordance with the approval procedures for product allocation.
4. Strictly manage and record the receivables and payables of sales business in a timely manner.
5. Regularly check the current payment with customers to ensure the accuracy of sales transactions.
6. Regularly check the delivery details with the sales statistics.
At the end of July, submit the sales details and customer balance statement of the month to the company's management.
8. Assist the supervisor to settle the freight and complete other tasks assigned by the supervisor on time.
9. Complete other tasks assigned by the leader.
Extended Information:1The so-called accounting is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and reporting.
Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.
2.Modern accounting is a product of the commodity economy of the century, which has facilitated the development of accounting due to the rapid development of the capitalist commodity-money economy in Europe.
Its main signs: first, the use of monetary measurement for value accounting; The second is the extensive use of double-entry bookkeeping, thus forming the basic characteristics and development cornerstone of modern accounting. Since the beginning of the 20 th century, especially after the end of the Second World War, the degree of socialization of capitalist production has been unprecedentedly developed, and the development of modern science and technology and economic management science has advanced by leaps and bounds.
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Assets: cash in hand, bank deposits, other monetary funds, short-term investments, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, other receivables, material procurement, materials in transit, raw materials, material cost differences, inventory goods, commodity purchase and sales differences, commissioned processing materials, turnover materials, fixed assets, accumulated depreciation, construction in progress, engineering materials, fixed assets liquidation, intangible assets, accumulated amortization, long-term amortized expenses.
Pending property loss and overflow.
Liabilities: short-term borrowings, notes payable, accounts payable, accounts receivable, employee remuneration payable, taxes payable, interest payable, profits payable, other payables, deferred income, long-term borrowings, long-term payables.
Owner's Equity.
Category: paid-in capital, capital reserve.
Surplus reserve, current year's profit, profit distribution.
Cost: production costs, manufacturing expenses, R&D expenditures.
Profit and loss: main business income, other business income, investment income, non-operating income, main business costs, other business costs, business taxes and surcharges.
Selling expenses, administrative expenses, financial expenses, non-operating expenses.
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Hello <>
I'm glad to answer for you, accounting in the manufacturing industry generally does:1Responsible for the financial verification, accounting, supervision of the company's daily business, and the responsibilities of the Ketan position of external accounting; 2.
Responsible for the calculation, declaration and settlement of corporate taxes, and assist relevant departments to carry out financial audit and annual inspection. 3.Do a good job in the collection, compilation and archiving of accounting documents, account books, documents, accounting statements and other financial and accounting materials in a timely manner.
4.Timely and internal account accountant to do a good job of original document handover, cash defeat, bank journal reconciliation, regular completion of the company's daily bookkeeping, settlement work.
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Summary. Hello dear to you. The accounting elements of manufacturing enterprises are assets, liabilities, owners' equity, income, expenses, and profits.
Hello dear to you. The accounting elements of manufacturing enterprises are assets, liabilities, owners' equity, income, expenses, and profits.
Hello dear, Xinchong will answer for you. Manufacturing expenses belong to the cost account in the accounting element, and belong to the asset in the six accounting elements. The six elements of accounting are assets, liabilities, owners' equity, income, expenses and profits.
Hello dear to you. The accounting elements of an enterprise include six categories: assets, liabilities, owners' equity, income, expenses, and profits.
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Hello dear<>
We're happy to answer your questions! The main content of manufacturing accounting includes (1) the basic work of enterprise accounting is weak, first of all, there is a non-standard accounting basis, the economic activity data of the manufacturing industry are obtained from various business links and departments, the business department does not have professional financial knowledge, the original bill may not be standardized and recorded, and there may be a delay in reporting after the end of the business, which will affect the timeliness of financial work. There are also some cases where the sales invoice is only used as the basis for reimbursement, and there is no shipping voucher and delivery list as the basis.
There are even cases of entertainment expenses and travel expenses without approval certificates, or excessive expenses. There is no basis for accounting for these expenses, and the use of ledger account settings cannot be standardized. Secondly, there is a poor ability to implement rules and regulations, most of the enterprises have developed an accounting system, accounting management system, accounting workflow, accounting personnel job responsibilities and other lead documents, but its execution is low, the system only exists on the surface, and has not been implemented in depth, for example, in many manufacturing enterprises there are non-standard revenue recognition, asset impairment provisions, accounts receivable bad debt provisions can not be dealt with in a timely manner.
Finally, there is a situation that the professional quality of accounting personnel is low, many manufacturing enterprises have a long history of development, most of their financial personnel are transferred to other positions, the professional quality is low, can not make accurate judgments on various economic businesses, accounting work can not be carried out normally. There are also some people who believe that the professionalism of accounting is linked to the number of years, and will not learn new knowledge independently, and their professional quality is stagnant, unable to meet the needs of work, which directly affects the accounting results. There are also some accountants who have low professional ethics, and even illegal operations and abuse of power for personal gain, which will have a negative impact on accounting.
2) The supervision mechanism and internal control system is not perfect on the one hand, the governance body of the enterprise is not perfect, the board of directors, the shareholders' meeting, the power of the senior management of the balance mechanism and the distribution of power and responsibility is unreasonable, can not be supervised, decision-making, implementation of the three aspects of reasonable decentralization, so there may be fraud or fraud in finance, some managers in order to their own performance will be joint financial data fraud, at this time the accounting can not reflect the real business conditions of the enterprise. On the other hand, the internal control system cannot be effectively implemented, and the internal supervision system is not perfect. The poor execution of the internal control of the enterprise will lead to the failure of sales and collection, warehouse receipt, receipt and storage and other businesses to be approved according to the procedures, and the management and control of accounts receivable is not rigorous, which will bring bad debt risks to the enterprise.
Although some enterprises have established an audit system internally and set up an audit department, there is no separation and setting up incompatible positions, and the setting of the examination and approval link is unreasonable.
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Summary. Hello, the scope of employment in accounting is relatively wide. If you want to enter the manufacturing industry, it is recommended to go to medical care, automobiles, and new energy.
Hello, the scope of employment in accounting is relatively wide. If you want to enter the manufacturing industry, it is recommended to go to medical care, automobiles, and new energy.
Hello, the scope of employment in accounting is relatively wide. If you want to enter the manufacturing industry, it is recommended to go to medical care, automobiles, and new energy.
Is it possible to list the names of some of the large manufacturing companies?
Is it possible to list the names of some of the large manufacturing companies?
In the automotive industry, I recommend BYD, Xiaopeng Motors, and Ford Motors.
There are too many large manufacturing companies, and it depends on which industry you want to go.
If you don't know anything about the accounting major, can you go there?
The position mainly depends on your professional ability as an accountant, and everything else is a secondary assessment factor.
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