Where can I find the accounting system for new construction enterprises

If we have to use a new one, there is no such thing as an "accounting system for construction enterprises". Because the current 06 version of the "Accounting Standards for Business Enterprises" has unified the accounting of various industries, including accounting subjects, contents, and reporting formats, and even financial enterprises have been included.

There are bookstores with a large accounting system for new construction enterprises, or you can go to Paipai online shopping, which is very good.

What is the accounting system for a newly established construction company? How do I set it up? The following is an introduction to the main contents of the accounting system of the new construction engineering company brought by Zhongda Consulting for reference.

To build a new enterprise, it is necessary to establish accounts.

Establishment of accounts of construction engineering companies: In accordance with the requirements of the accounting system of construction enterprises, determine the type, format, content and registration method of account books, and set up general ledgers, sub-ledgers, journals and accounts for reference.

a) Set up a general ledger.

According to the account books opened according to the first-level accounting account (also known as the general ledger account), it is used to classify and register all the economic operations of the enterprise, and provide comprehensive accounting information such as assets, liabilities, owners' equity, expenses, income and profits. II. The format of the general ledger shall be in the form of three columns, and the form of the external form shall generally be in the form of bound books.

2) Set up the sub-ledger According to the sub-ledger account, the sub-ledger is usually set up according to the sub-account to which the general ledger account belongs, which is used to classify and register a certain type of economic business and provide relevant detailed accounting information.

Second, the format of the sub-ledger mainly includes three columns, quantity and amount and multi-column, and the enterprise should choose the format of the sub-ledger according to the needs of property and material management. The external form of the subledger is generally loose-leaf. The sub-ledger adopts loose-leaf account books, which are mainly convenient to use, and are convenient for the rearrangement of account pages and the division of labor of bookkeepers, but the account pages of loose-leaf accounts are easy to be scattered and replaced at will.

Therefore, when using, it should be numbered sequentially and bound into a book, and pay attention to proper storage.

3) Set up a journal Journal, also known as sequential time account, is an account book that is registered day by day according to the order of the time when economic transactions occur. According to the provisions of the Ministry of Finance's "Accounting Basic Work Specification", each unit should set up a cash journal and a bank deposit journal in order to account for and supervise the income, payment and balance of cash and bank deposits on a daily basis.

II. Cash Journal and Bank Deposit Journal The account pages of cash journals and bank deposit journals generally use three columns, i.e., debit, credit and balance.

2) The books of account must be in the form of a stapled book. In order to ensure the safety and integrity of the account books, Article 57 of the Ministry of Finance's "Accounting Basic Work Specification" stipulates that "cash journals and bank deposit journals must use bound Sun Feng's account books.

The accounting system of construction enterprises is specially formulated in order to implement the "Accounting Standards for Business Enterprises" and standardize the accounting of construction enterprises.

In order to unify and standardize the accounting of construction enterprises, the accounting measures for construction enterprises are specially formulated in accordance with the Accounting Law of the People's Republic of China, the Regulations on Financial Accounting Reports for Enterprises, the Accounting System for Business Enterprises and relevant national laws and regulations, as well as the actual situation of construction enterprises.

1. Categories of account types in the accounting system of construction enterprises:

The accounting system of construction enterprises is divided into five categories: assets, liabilities, owners' equity, costs, and profits and losses.

2. Explanation of the application of the ring method in the accounting methods of construction enterprises.

In the accounting of construction enterprises, accountants are often not easy to control, audit and analyze the settlement of project receivables, the remuneration of construction personnel payable, and the procurement of materials. When a construction contract is calculated as a percentage of completion, the accountant can only account for the settlement of the work provided by the construction engineer or cost engineer. However, the use of the project quantity reflected in the project budget estimate table in the project settlement, and the comparison with the salary payable to the construction personnel in the form of a ring comparison, not only overcomes the above-mentioned drawbacks, but also can play a considerable role in the control of financial management.

In statistics, the ring method refers to the period-by-period ratio of the reporting period corresponding to the previous month (year) and the previous month corresponding to the previous month (year). Referring to it in the accounting of construction enterprises, the ring ratio refers to the ratio of the project quantity of the budget (contract price) to the project settlement amount receivable. The ratio of the amount of project settlement receivable to the salary payable of construction personnel, and the ratio of salary payable to construction personnel to material procurement.

In order to make these data flexibly used in the ring method, it is necessary to understand some of the common terms and different project budget estimates, taking the project budget estimate completed by a construction enterprise in February 2008 as an example (mainly based on the quantity of engineering quantity analysis, this table is the housing construction category, and other roads and bridges are slightly different in format).

Some of the data in the table are quite clear in terms of quantity and amount, and some of the handtool data still need to be obtained by some methods to find out their similarities and differences for comparative analysis.

The payment of more than 3,000 yuan by the company must be signed and approved by the chairman of the company. If the chairman is not in the company, less than 3,000 yuan can be signed and approved by the manager.

The special financial seal, the corporate seal and the check must be kept separately, the corporate seal of the company shall be kept by the designated person designated by the legal representative, and the special financial seal and the check shall be kept by the cashier. The seal escrow must go through the handover procedures, and the escrow personnel must register the use of the leakage of the Imperial Zen seal dust return (the use of the company's seal by foreign units must be approved by the company's leaders and provide a copy of the ID card of the handler).

In principle, the finance department shall not be stamped with the financial seal and the company's legal person seal of the check reserved in the company, if due to work needs, the limit must be filled in first, and approved by the company's competent leaders.

Cheques should be issued with the full name of the approved payee and the invoices received must match the receipts. If the payee needs the company's cooperation to pay to the third party due to special circumstances, there must be a written notice from the payee and the approval of the chairman of the company.

The reversal of current payments (referring to abnormal business operations) shall be subject to the research and approval of the board of directors of the company.

The transfer of funds from abnormal business operations shall be subject to the research and approval of the board of directors of the company.

The original vouchers used to pay for various payments must be kept in original, and copies shall not be used as original vouchers, and in case of special circumstances, they must be approved by the company's competent leaders.