How to write an accountant s work report, how to write a daily report on accounting work

How to write a personal work summary for accountants.

First, the concept of summarization.

Summary is a common document used by state organs, social organizations, enterprises and institutions to clarify the advantages and disadvantages of gains and losses, improve rational understanding, and guide future work through the review, analysis and evaluation of the work of the past stage.

Summing up can raise the practical activities of a certain work in the system, region, unit, and department from perceptual understanding to rational understanding, so that we can carry forward our achievements, overcome shortcomings, draw lessons and lessons, and make our future work less detoury and more fruitful. It can provide leaders and organs at all levels with information and experience in grassroots work so as to strengthen scientific management and guidance. It can also be used to commend the advanced, set up typical examples, exchange and popularize advanced experience, guide and promote general work, and promote the development of the building of the two civilizations.

Second, the characteristics of the summary.

1) The self-nature of the content.

The summary is the product of its own activity practice. It aims to objectively evaluate the lessons and lessons of its own work activities, takes the review of its own work situation as the basic content, and takes the facts of its own work practice as the material, and the rational understanding it summarizes should also reflect the laws of its own work practice. Therefore, the self-nature of the content is the essential characteristic of summarization.

2) The theoretical nature of the review.

The summary should be faithful to one's own work practice activities, but the summary is not a record of work practice activities, and cannot completely copy the whole process of work practice activities. It is a summary of the essence of work practice activities, on the basis of reviewing the whole process of work practice activities, analysis and research, induction of laws that can reflect the essence of things, and the perceptual understanding to rational understanding, which is where the value of the summary lies.

The daily report of the accounting work is as follows:

1. Monetary funds.

It is the most problematic asset of the enterprise, so the entry and exit records of each payment should be carefully checked every month;

2. Punch out the bank statement at the end of the month.

Carefully check the transactions with the detailed accounts of the corporate bank, and deal with the discrepancies in a timely manner to ensure that the bank accounts are clear;

3. Carefully check the input and output invoices of this month to determine the settlement method of each invoice, which is the proof of receipt for cash settlement, and the corresponding bank settlement voucher should be obtained for Tansong bank settlement.

Accounting methods generally include: accounting.

Methodology, Accounting Analysis Method, Accounting Inspection Method.

The object of accounting refers to the content of accounting and supervision, specifically referring to the economic activities that can be expressed in money in the process of social reproduction, that is, the movement of capital or value.

The supervisory functions of an accountant include:

1. Accounting supervision is mainly to use accounting data and information feedback to control and guide the whole process of economic activities, including before, during and after the supervision;

2. In addition to monetary supervision, accounting supervision also has physical supervision. The content of accounting supervision is to comprehensively supervise the rationality, legitimacy, authenticity, correctness and effectiveness of economic activities based on the economic efficiency of the unit;

3. The purpose of accounting supervision is to improve business or budget management, maintain the state financial system and financial system, protect socialist public property, rationally use funds, promote production increase and economy, and improve economic efficiency.

The first thing to do every month is to use the original documents.

Register the voucher.

When making accounting vouchers, it is necessary to have the financial (manager) has the right to sign before making accounts), and then at the end of the month or regularly prepare a summary of accounts to register the general ledger.

The reason for the month-end registration is that it is balanced by the account summary table to ensure that there are no errors in the records), and the sub-ledger is registered according to the accounting voucher for each transaction.

At the end of the month, it is necessary to pay attention to the withdrawal of depreciation and expenses to be amortized.

If the start-up expenses of a new business are transferred to the expenses in the first month.