Doubts about accounting work, problems that are easy to arise in accounting work

Yes, new accountants have to go through this miscellaneous process, because accounting is more professional, and now you can't handle the entire set of accounts if you hand it over to you. Only on the basis of constantly learning from the experience of others, comparing the difference between your own theory and practice to form your own experience, when you can independently handle the set of accounts, the company will definitely give you important tasks, do not look at the masters.

I'm also an accountant and I'll tell you about my experience:

In fact, the accounting work is not complicated, the key is to review the original vouchers, prepare accounting vouchers, issue statements at the end of the period, and issue account books at the end of the year.

To learn how to compile accounting vouchers, it is the "loan" that our school learns;

You can refer to the company's previous account books, and in practice, there are accounting subjects that are more detailed and more detailed than those learned in school, which should be noted;

Then it's time to learn to audit the original vouchers

Mainly look at:1The unit of payment is not the unit.

2.The payment date does not meet the company's requirements.

3.Invoice stamps and non-compliance.

4.The number of invoices and the amount are correct or incorrect.

5.The leader's signature is incomplete.

You can ask the cashier about this, although the general audit voucher is an accounting matter, but the cashier is in charge of the accounting, and you have seen a lot, if you can't ask the cashier.

Other work will be mastered in practice, it is all a small matter, and the above two points are big things, and they must be taken first.

Newcomers are like that, let's boil it slowly If you boil down the old accountant, it's up to you to let someone else do it.

At present, the problem encountered by accounting practitioners is that there are more competitors, and now the number of multi-accounting certificate winners engaged in accounting profession is also increasing every year, which has encountered these problems

The problems that tend to arise in accounting work are as follows:

1. Risks. 1) Accounting risks caused by non-standard business of enterprises.

In practice, business irregularities are the "main culprits" of enterprise accounting problems. The business of the enterprise is not standardized, which will bring difficulties to the accountant, and at the same time, it will also make the accountant bear a higher risk.

2) Occupational risks caused by insufficient professional code command ability.

Lack of professional competence will not only bring losses to the company, but also expose oneself to the danger of being penalized or compensated. There are also young accountants with higher education who have excellent theoretical knowledge but lack practical experience. They are also prone to mistakes in their actual work, and they may even feel at a loss when faced with more complex business.

3) Legal risks caused by unreasonable requirements.

Accounting is a logical discipline, and every number in the account book must have a ** and a destination, so it is not easy to make false accounts; Moreover, making false accounts not only violates accounting ethics, but also brings legal risks. But some business owners don't think so, they take it for granted.

2. Opportunities. 1) Promote the transformation of financial accounting to management accounting.

Under the influence of the Internet, along with the birth and development of emerging technologies such as cloud computing and big data, accounting information presents the characteristics of fast transmission speed and timely sharing, which greatly shortens the time of accounting work, and the accounting management function has been attached, and financial accounting has gradually changed to management accounting. This shift is mainly from post-accounting to ex-ante and in-process control.

The transformation of the accounting control function from static to dynamic. Restricted by the quality of technology and personnel, traditional accounting work is only static accounting and feedback, which is not conducive to the long-term development of enterprises. In the era of the Internet of Conferences, the financial department can communicate with the business department without barriers, which can effectively control the internal management of the enterprise, which is conducive to the steady growth of the company's operating profits.

2) Promote the transformation of accounting practitioners.

The application of the Internet in China is relatively late, the development is relatively slow, and the knowledge level and network application ability of accounting practitioners are relatively insufficient, which directly leads to the difficult situation of enterprise work.

With the advent of the Internet era, new requirements have been put forward for accounting practitioners, who should not only have a solid reserve of professional knowledge, but also have the ability to operate computer networks, so as to be able to skillfully use the Internet to conduct detailed analysis, evaluation and evaluation of corporate financial data, and provide a basis for enterprise decision-making.

At the same time, with the advent of the Internet era, a group of old accountants who can only keep accounts by hand and perform abacus have been eliminated, and a group of new accountants with strong professional ability and computer processing ability have also been raised. At the same time, the transformation of accounting practitioners has in turn promoted the integration and development of financial accounting to a deeper level.

Your accounting equation is built on a balance sheet.

That is, after the end of the period. Costs and revenues for the current period are not taken into account. If you have to establish an accounting equation that is equal at all times, it is.

Assets + Costs = Liabilities + Equity + Revenue.

The first question, if you buy 500 yuan of office supplies, if the account is directly included in the management expenses, it is an increase in expenses.

Borrow: 6602

Loan 1001 The second question, if your income is 50,000 yuan, assume that taxes are not considered.

Borrow 1002 and lend 6001

At the same time, carry forward costs.

Borrow 6401 main business costs.

Credit inventory goods.

In this way, if you increase and decrease, the subjects will be flat.

Hello, according to your question, (1) true assets = liabilities + owner's equity, such as the purchase of office supplies, its entries are:

Borrow: Administrative expenses.

Credit: cash on hand.

As can be seen from the above, the assets and the owner's equity are decreasing at the same time, and the equation is identant.

2) As you said, other accounts are not considered, then, if you sell a product with a cost of 30,000 yuan for 50,000, then the profit generated is 20,000, which increases the owner's equity, so the identity is also identant.

It can only be said that the knowledge you currently have is not enough to solve the puzzle you are facing, only know one of them, do not know the other, take your time, you will find that this problem is very rudimentary in the future.

There is a type of account in the accounting account called profit and loss account, and there is generally no balance at the end of the profit and loss account, and the profit and loss account will affect the owner's equity after being carried forward, and 1) the purchase of office supplies.

If you have learned accounting entries.

Borrow: Administrative expenses.

Credit: cash on hand.

Profit or loss carried forward at the end of the period.

Borrow: Profit for the current year.

Credit: Administrative expenses.

This year's profit is the owner's equity account, the debit is reduced, the credit is increased, that is to say, the purchase of office expenses belongs to the assets and the owner's equity are reduced at the same time (2) You are not fully considered, in fact, you are talking about two issues.

On the one hand, there is income coming in when it is sold.

Debit: accounts receivable, bank deposits, etc. 50,000

Credit: main business income 50,000 carried forward at the end of the period, borrow: main business income 50,000

Credit: Profit for the year 50,000

At this time, the assets and owner's equity increase at the same time.

At the same time, if it is sold, is the inventory also given to the customer, that is, borrowing: the main business cost of 30,000

Credit: 30,000 items in stock

Profit or loss carried forward at the end of the period.

Borrow: 30,000 profit for the year

Credit: Cost of main business 30,000

At this point, both the asset and the owner's equity are reduced.