What are the accounting process and steps?

New company accounting:

General ledger, which is used to account for all accounts. Three-column itemized ledger.

A bank journal that is used to account for bank deposits.

A cash journal that accounts for cash on hand.

The sub-ledger is used to account for the accounts payable, expenses to be amortized, main business income, main business costs, main business taxes and surcharges, etc., which do not need to be set up separately.

The detailed account of management expenses is set up to account for management expenses and register the details of management expenses.

The detailed account of operating expenses is set up as a secondary account for accounting for operating expenses and registering the details of operating expenses.

A secondary account is set up in the financial expense ledger to account for financial expenses and register financial expense details.

The fixed asset sub-ledger is used to account for fixed assets, register the original value of fixed assets and monthly depreciation.

Receivables and payablesOther accounts receivable and other payables are used to register the receivables and payables of the correspondents.

At the beginning of the year for both the new unit and the original unit, the accountants should set up the application account books according to the needs of the accounting work, that is, the so-called "account building".

The base date of account establishment should be based on the date of establishment of the company, that is, the date of issuance of the business license or the date of change of the business license, because the accounting is calculated in installments on an annual, quarterly and monthly basis, in practice, the end of the month or the beginning of the next month of the company's establishment is generally the base date.

If the date of establishment of the company is on one day of the month, the beginning of the following month is generally used as the base date.

The manual account building process is:

1.According to the original vouchers of economic business, make accounting entries and fill in accounting vouchers.

2.Various sub-ledgers are registered according to the accounting vouchers.

3.Summarize the accounts according to the accounting vouchers, fill in the account summary table, and register the general ledger according to the summary table.

4.Check the general ledger and the sub-ledger to make the account balances match.

5.At the end of the period, the balance sheet is prepared according to the general ledger that matches the check, and the profit and loss statement is prepared according to the relevant profit and loss account.

The basic process of account creation has seven steps, which are as follows:

1. Classify the original vouchers.

First of all, after taking the original voucher, it is necessary to check whether it complies with the accounting procedures. The first person to get the bill is the person who handles it, he has to sign it first, and then take it to the financial department to identify whether the bill is regular, if it is an invoice, to check whether there is a tax supervision seal.

2. Prepare accounting vouchers.

After the classification of the original voucher, it can be used as a voucher, and the voucher is also called a summons. Write the date first, then write the summary, write the account, write the amount, and fill in a few original vouchers with vouchers. After the accounting voucher is compiled, it must be reviewed.

3. Register accounting books.

After the voucher is verified, the account book can be registered for the slag burning. First, the vouchers are numbered in chronological order, and then registered to the corresponding account books one by one according to the accounts on the accounting vouchers. Only the cash and bank deposit journals in the account books should be cleared and closed on a daily basis, the balance of the cash account should be checked with the inventory, that is, the amount of cash in the safe, and the balance of the bank account should be checked with the bank statement regularly.

4. Summary of accounting vouchers.

Collect the accounts and amounts of the accounting vouchers together and summarize them in the virtual line. The order of the summary is: arrange the order according to the number on the voucher, and then do the T-word account according to the account on the voucher, copy one account after another, and finally total, see whether the total total of the debit is equal to the total total of the credit, equal, the description is flat, and then copy the data on the summary table of the accounting voucher.

If it is not equal, it means that you are doing it wrong.

5. Register the general ledger.

The general ledger is registered according to the summary table of accounting vouchers of the trial balance. The general ledger is registered on a summary basis. If the business volume is small, it can be summarized once a month and registered in the general ledger, which depends on the specific situation.

6. Reconciliation and settlement.

After keeping the general ledger, you can account and settle accounts. It is necessary to reconcile accounts frequently, so that the account certificates are consistent, the accounts are consistent, the accounts are consistent, and the account tables are consistent. Settlement is to settle the total amount and balance of the current period in a period of time, and then carry forward the balance to the next period or transfer it to a new account.

7. Prepare accounting statements.

After the general ledger is recorded, the trial balance is balanced, and the financial accounting statements can be prepared. Mainly the balance sheet, income statement, and cash flow statement.

Accounting

Accounting has two meanings, one refers to the process of engaging in economic accounting and supervision of accounting vouchers, financial books and financial statements in accordance with the "Accounting Law", "Budget Law" and "Statistics Law". The second refers to the personnel who carry out accounting work, including accounting supervisors, property management, cashiers and other personnel.

Purchase account books, fill in the accounting vouchers according to the original vouchers of the expenses incurred in the pre-bid company, and then register the account books one by one.

At the same time, it is necessary to contact the tax bureau to determine the tax management relationship before you can obtain invoices.

Summary. Hello, the basic process of account building: according to the actual economic business to carry out the corresponding accounting treatment, according to the voucher registration of account books, issued financial statements.

For example, the accounting treatment of realized income is: debit: accounts receivable and other accounts, credit: main business income, tax payable - VAT payable (output tax).

For example, the accounting treatment of carry-forward costs is: borrow: main business costs, credit: inventory goods.

Hello, the basic process of account building: according to the actual economic business to carry out the corresponding accounting processing, according to the voucher registration of account books, issued financial statements. For example, the accounting treatment of realizing income is, borrowing:

Accounts receivable and other accounts, credit: main business income, tax payable - VAT payable (sales of cigarette and Huai item tax). For example, the accounting treatment of carry-forward costs is, debit:

The main business is a cluster and this one, credit: inventory goods.

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