Simple accounting, how to learn accounting is simple and easy to understand

Commercial bill: simply put, you sell the goods to the buyer, but the buyer does not pay you money, but by issuing a commercial draft promise to pay within a certain period of time, to make an inappropriate analogy, that is, you sell things to him, but he pointed out that he made an "IOU" to you and promised to pay after how many days (but the other party may not be able to pay after the commercial draft is due), that is to say, you did not receive the other party's money, which is equivalent to the other party owes you money, so you should collect it from him, so it is a "note receivable"

Bank draft: It is issued by the issuing bank, for example, if you sell something to A, A will issue a bank draft to you, you take this draft to A's bank, give this draft to the bank, and the bank will unconditionally pay you the money according to its actual amount.

Cash Check: Can only be used to withdraw cash. Through a "bank deposit" account.

To use an inappropriate analogy, that is, you deposit money in the bank, and then you ask A to buy something for 1,000 yuan, and then you write a check to A, and A takes your check to the bank to get the money, and A receives the money and deducts 1,000 yuan from the money deposited in the bankSo the check goes through a "bank deposit" account.

Cashier's check: It is issued by the bank, promising to pay a certain amount to the payee or bearer unconditionally at the sight of the check. That is to say, if you ask A to buy the goods, and then you issue a cashier's check to A, and then A takes your cashier's check to your bank, and your bank sees the cashier's check you opened, the bank will default to your agreement to pay A for the goods, and then the bank will unconditionally pay the money to A.

You should be asking about commercial acceptance bills, bank acceptance bills.

To put it simply, the commercial acceptance bill, you may not be able to receive it when it expires, because he is the company's commitment to pay, and the company's bank deposit is insufficient, and the collection will not be successful.

The banker's acceptance bill will be received when it expires, because it is guaranteed by the bank.

Learn more about theoretical knowledge and practice more.

1. Master the basic concepts and theories of accounting. For these concepts, we must accurately understand their meanings, and we must not only grasp the content of related theories, but also be able to use them flexibly

2. Master the basic methods of accounting. Such as: setting up accounting subjects and accounts, double-entry divination draft accounts, filling in and reviewing vouchers, registering account books, asset calculation, liability calculation, owner's equity calculation, cost calculation, profit calculation, property inventory, preparation of accounting statements, etc.

These accounting methods should be mastered proficiently.

3. Master the basic skills of accounting. For example, ask more financial and accounting personnel for advice, increase some perceptual understanding of vouchers, account books, statements, etc., so that you can use the learned theories and methods to independently complete a series of accounting work.

The simplest accounting practices are as follows:

Fill in the accounting vouchers: fill in the accounting calendar slag vouchers according to the original vouchers or original voucher summary tables that are audited correctly.

Bank statement: The company must check the book balance with the bank at least once a month, and the book stipulates that we will check it at the end of the month.

Preparation of accounting statements: The accounting statements of the enterprise mainly include four statements, in addition to the balance sheet and income statement, there are also profit distribution statements and cash flow statements.

Calculation of taxes and tax returns: The work done by the former Xi Xiaomian is basically to prepare for the tax declaration, because the tax authorities can only collect taxes on the enterprise if the enterprise has made a tax return.

Corporate Accounting and Bookkeeping Process:

Preparation of accounting vouchers according to the original vouchers; Preparation of account summary tables based on accounting vouchers; Register accounting books (including general ledger and sub-ledger) according to accounting vouchers and account summary sheets; Preparation of accounting statements (including balance sheet and income statement) based on accounting books (mainly general ledger).

Preparation of tax returns based on accounting statements; year-end profit and loss (profit or loss can also be carried forward month by month); Preparation of annual accounting statements (including balance sheet, income statement, cash flow statement); According to the annual accounting statements, prepare the annual income tax report and the self-check form of the final settlement and payment of other taxes.

The simplest way to do accounting bookkeeping is as follows:

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, the hidden line Wang makes accrual, amortization, and carry-over accounting vouchers, summarizes all accounting vouchers, prepares a summary table of accounting vouchers, and registers 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.

1. Types of double-entry bookkeeping

1. Loan bookkeeping method: It is a double-entry bookkeeping method that uses "debit" and "credit" as the accounting symbols, and "there must be a loan, and the loan must be equal with the family" as the accounting rules, which is a common accounting method in the world.

2. Receipt and payment accounting method: a double-entry accounting method that uses "receipt" and "payment" as accounting symbols, which is a double-entry accounting method developed on the basis of China's traditional collection and payment accounting method, which has been discontinued.

3. Increase and decrease accounting: a double-entry accounting method that uses "increase" and "decrease" as accounting symbols is a bookkeeping method adopted by China's commercial system in the 60s of the last century, and has been discontinued.

2. Single-entry bookkeeping

Single-entry accounting is a method of registering economic transactions that occur in only one account. It is an incomplete and simple method of bookkeeping. This bookkeeping method generally only records the receipt and payment of money and the settlement of claims and debts, and sometimes also registers physical objects.

There is no necessary internal connection between accounts and accounts, and there is no concept of mutual correspondence and balance.

3. Basic introduction of accounting and bookkeeping methods

1. According to the accounting vouchers, the technical method of registering the economic business on the account by using certain accounting symbols and accounting rules. The bookkeeping method is a method of registering in the account books according to the economic business or accounting events that occur in the unit, using specific bookkeeping symbols and using certain bookkeeping principles, procedures and methods.

2. In order to account for the accounting elements and reflect and supervise the economic activities of the enterprise, the cashier needs to use a certain bookkeeping method to register the increase or decrease of the accounting elements in the account after setting up the accounting subjects and opening the account according to the accounting subjects.

Accounting itself is not difficult, but it is necessary to lay a good foundation and pay attention to the consolidation of basic knowledge. For candidates with zero foundation, they must first understand the basic concepts of accounting, learn step by step, and then deepen the difficulty little by little.

There are 3 subjects to be tested for the accounting qualification certificate, "Accounting Basics", "Accounting Professional Ethics and Financial Regulations", and "Accounting Computerization". There are still a lot of things to memorize, especially financial regulations, which are basically memorized, and the most rare accounting foundation for beginners is the chapter of double-entry bookkeeping before burying, which is what our university teacher said, if this chapter is not learned well, not learned thoroughly, all the content behind it will not be understood. Later in this chapter, we will introduce some simple accounting of capital transactions of industrial enterprises.

Then there are some simple accounting processing, such as how to deal with the original voucher and how to do the accounting voucher. Several types of account books, several ways of dealing with bookkeeping. Then there is the property inventory. This is the general outline of the basics of accounting.

Accounting computerization mainly relies on typing, word documents, excel**, slides, and some simple accounting processing, are computer operations, if you have a computer certificate, computerization is not too difficult, buy a book or sign up for a training course is OK, but I don't recommend you to apply for a training course, because it is not very difficult, there is no need to spend that unjust money.

The assistant accountant exams are "Elementary Accounting Practice" and "Fundamentals of Economic Law", which is not very difficult, and Chunqing is derived from "Accounting Basics" and "Financial Regulations".

General job description of accounting:

1. Review of original vouchers. Document pasting. Fill in the accounting vouchers.

2. Calculation and online declaration of value-added tax, business tax, urban construction tax, education surcharge, enterprise income tax, individual income tax and other taxes, and on-site declaration of tax bureaus.

3. The operation of the tax controller of general taxpayers. Purchase and issuance of invoices for general taxpayers.

4. Online certification operation of VAT invoices for general taxpayers.

5. Accounting treatment of export tax rebates.

6. The actual operation of the export tax rebate software and the filling of the export tax rebate report (this item needs to be charged separately).

7. Year-end final settlement.

8. Registration and binding of general ledger, sub-ledger and accounting vouchers.

9. Filling in the tax return.

10. Preparation of accounting statements (including: balance sheet, profit and loss statement, cash flow statement, etc.). <