Tell us about the content and form of accounting work.

There are multiple divisions of labor throughout the accounting profession. It mainly includes cashiers and manages cash receipts and payments. Prepare documents and manage accounts. Audit, management and audit. Wait a minute.

Most accountants work regularly in one unit, and the accounting work of a small unit is enough for an accountant to be busy, and there is still time to run elsewhere. Accounting staff in large units is often in the tens or hundreds.

However, there are a lot of micro-enterprises nowadays, which are the kind of one boss and two helpers. There is no need to set up accounts, just run the tax bureau every month. This kind of enterprise does not need or have the money to hire professional accountants, so they hire temporary accountants, which is what you said about running a few units.

Earn more than full-time accountants, but the rise is limited, and there are many worries, tiredness, and generally can fool the tax bureau. Each has its pros and cons.

Certified Public Accountant (CPA) is a branch of accounting. As long as the job is auditing, it is one of the divisions of accounting. After being admitted, you can engage in some special business designated by the state, such as capital verification and issuance of audit reports. Only the annotation committee can sign, and the ordinary accountant does not have the right to sign.

In addition, it is recommended that you actually take a look at the notebook textbook, which is large and has five books, each of which is brick thick. Undergraduate or non-accounting graduate students are required to apply. The annual comprehensive pass rate is 1%.

In other words, even undergraduates, only one percent can pass the exam. Weigh it yourself.

The main work content of accounting: audit according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct. Various sub-ledgers are registered according to the accounting vouchers.

At the end of the month, accrual, amortization, and carry-over accounting vouchers are made, and all accounting vouchers are summarized, and a summary table of accounting vouchers is prepared, and the general ledger is registered according to the summary table of accounting vouchers. Checkout, reconciliation. Preparation of accounting statements. Bind the accounting vouchers into a book and keep them properly.

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There are seven main accounting tasks: 1. Prepare accounting vouchers according to the original vouchers that are audited and correct. 2. Register various sub-accounts, regularly prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

3. At the end of the month, make accrual, amortization, and profit and loss carry-forward vouchers. 4. Cost accounting. 5. Prepare accounting statements.

6. Accounting file filing and storage. 7. Financial analysis.

1. Initial account building.

Initially, the initial account establishment is also the first work of the accountant to enter the enterprise for accounting processing, simply put, it is to record the daily business situation of the enterprise, the flow of funds and other economic conditions into an account book, because the funds involved will be more complicated, so it will be more troublesome to deal with.

2. Review before accounting.

For accountants, after all, it involves the economic situation of the enterprise, so every process can not be sloppy, and before entering the account, it is also necessary to conduct relevant audits, mainly to check whether the original vouchers meet the requirements of the specification, and if problems are found, they must be reported in time.

3. Prepare accounting entries.

When the accounting audit is completed, the next financial personnel will carefully account for the economic flow generated by the enterprise, and prepare the corresponding accounting entries according to the results, this kind of work will involve the professional knowledge of the accountant, so we must take it seriously.

4. Reconciliation and settlement.

After the economic flow accounts generated by the enterprise are recorded, the next step is to settle the accounts, mainly to settle the amount incurred in the current period and the amount at the end of the period, and then transfer the balance generated to the next period for settlement. At the same time, according to the economic situation, prepare the corresponding financial statements, settle the accounts generated in the current month, and then leave the reimbursement for the next month to be processed.

5. Write financial reports.

At the end of each month, the accounting staff needs to prepare a financial statement and financial report to report the economic status of the enterprise for the month to the superiors. When it comes to the statements that need to be formulated, there are balance sheets, income statements, etc., and after the report and ** are completed, then your work will be completed in a month.

If you are an accountant, in addition to being familiar with the responsibilities of the accounting position, you should also be familiar with the accounting workflow.

1. Accounting job responsibilities.

1. Responsible for keeping the general financial ledger and various detailed accounts in the administrative aspect. The procedures are complete, the figures are accurate, the writing is neat, the registration is timely, and the books are clear.

2. Responsible for the preparation of monthly, quarterly, year-end accounts and other relevant reports.

3. Assist the manager to prepare and implement the budget of the whole hospital.

4. Carefully review the original vouchers, and refuse to enter the vouchers that violate the regulations or are unqualified. It is necessary to strictly grasp the scope and standard of expenditure.

5. Regularly check the accounts of fixed assets and make the accounts consistent.

6. When the higher-level financial authorities inspect the work, they should be responsible for providing information and reflecting the situation.

7. Report the financial situation to the manager in writing every month, be a good manager and play a role in financial supervision.

8. Regularly bind accounting vouchers, account books, table books, etc., and keep and archive them properly. The accounting files of the current year are kept by the accounting staff, and the accounting files of previous years are kept by the school archives.

9. Assist the cashier to do a good job in the payment of wages and bonuses.

10. Responsible for the financial seal and strictly control the issuance of checks.

11. Fill in the audit report on time, carefully self-check, and submit accounting information on time.

12. Strengthen the awareness of safety precautions and safety precautions, strictly implement the security system in financial management, and ensure that there are no safety problems.

13. Strictly abide by and implement the national financial laws and regulations and financial accounting system, and do a good job in accounting.

2. Accounting workflow.

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, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register 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.

The basic work of accounting is the basic link of accounting work and is also an important foundation for economic management. It includes the establishment of a post responsibility system for accounting personnel, the use of accounting subjects, the filling of accounting vouchers, the registration of accounting books, the preparation of accounting statements, the management of accounting files, and the handling of accounting handover.

1.Fill in the accounting voucher according to the original voucher or the original voucher summary table.

2.Register the cash journal and the bank deposit journal based on the receipt and payment vouchers.

3.A subledger is registered based on the accounting voucher.

4.Summarize and prepare account summary tables according to accounting vouchers, and register the general ledger according to account summary tables.

5.At the end of the period, the balance sheet and income statement are prepared based on the general ledger and sub-ledgers.

6.Bind the accounting vouchers into a book and keep them properly.

1. From the original vouchers, accounting vouchers, ledgers and general ledgers, balance sheets, income statements, cash flow statements and a series of accounting processing work;

2. Handle fund payment and settlement;

3. Tax-related accounting and accounting treatment of enterprises, risk assessment and sale of tax-related projects, tax risk analysis of enterprises, tax reporting work, and handling of tax-related administrative and judicial affairs of enterprises;

4. Establish the accounting books of each accounting unit, set up and use accounting subjects;

5. Responsible for the preparation of monthly, quarterly, year-end accounts and other relevant statements;

6. Record, calculate and report the increase, decrease and change of various funds of the unit and their results;

7. Sorting and archiving of accounting books and other financial information;

8. Assist the cashier to do a good job in the payment of wages and bonuses.

What is the job of accounting?

1. The first thing to do every month is to register the accounting voucher according to the original voucher (when making the accounting voucher, there must be a person who has the right to sign the financial (manager) to sign before making the account), and then at the end of the month or regularly prepare the account summary table to register the general ledger (the reason why the month-end registration is because it is necessary to pass the account summary table trial balance to ensure that the record is not wrong), and each transaction is registered according to the accounting voucher.

At the end of February, it is necessary to pay attention to the withdrawal of depreciation, amortization of expenses to be amortized, etc., and if the start-up expenses of a new business are transferred to the expenses in the first month. The entries for depreciation are debit: administrative expenses or manufacturing expenses, and credit:

Accumulated depreciation, this depreciation amount is calculated based on the original value, net value and service life of fixed assets.

At the end of March, after the account summary table is compiled, two entries are prepared. The first entry: transfer the total amount of profit and loss accounts to the profit of the current year, debit:

Main business income (investment income, other business income, etc.), credit: profit for the year. Second entry:

Borrow: Profit for the year, Credit: Cost of Main Business (Taxes and surcharges on Main Business, Other Business Costs, etc.).

The specific work content of accounting is detailed as follows:

1. Financial data accounting

1. Filling in accounting vouchers: Accounting vouchers are vouchers that record each economic business, and the accounting should be filled in according to the actual economic business of the enterprise, generally including income vouchers, expenditure vouchers, transfer vouchers, etc.

2. The opening and management of account books: account books are the main working tools of accounting, and accountants should be responsible for opening various books, eliminating sedan cars such as journals, general ledgers, sub-accounts, etc., and managing them in accordance with the requirements of the financial system.

3. Setting up and accounting of subjects: when opening account books, the accountant should set up each subject and calculate it regularly, the subject is the basic unit of accounting processing information, and the subject setting should be determined according to the business characteristics of the enterprise and the financial management system.

4. Accounting and accounting processing: Accountants should regularly record the accounting processing of various economic businesses and transfer them to the corresponding account books, regularly carry forward profits and losses, clean up balances, and adjust accounting errors.

2. Financial data analysis:

1. Calculation and analysis of financial indicators: Accountants should calculate various financial indicators, such as asset-liability ratio, current ratio, etc., according to the financial data of the enterprise, find out the problems and advantages in the operation of the enterprise through comparison and analysis, and provide decision-making suggestions to the management.

2. Preparation of financial statements: The financial statements of enterprises are the main tools to reflect the financial status of enterprises to internal and external users, and the preparation of financial statements is one of the important responsibilities of accountants, and accountants should be responsible for the preparation of three major financial statements, balance sheet, income statement and cash flow statement.

3. Cost accounting and analysis: cost accounting is one of the important management tasks of the enterprise, which is the accounting and analysis of the enterprise according to the actual cost situation, so as to achieve the goal of correctly reflecting the product cost and achieving profit control and product cost accounting and analysis.

The main work of the accountant is as follows:

1. Responsible for the financial verification, accounting and supervision of the company's daily business.

2. Responsible for the supervision and management of the company's finances and materials.

3. Responsible for the budget, audit, accounting and monitoring of the company's expenses.

4. Responsible for the verification of the company's housekeeper and Kingdee's account set.

5. Responsible for assisting the administration to supervise the establishment of accounts for fixed assets and low-value consumables and tools, and conduct regular inventory.

6. Responsible for supervising and inspecting the use of items for collection and search, and supervising the destruction of old items.

7. Responsible for the physical inventory and spot check of inventory commodities and account verification. Timely supervise the inventory backlog of goods (monthly logistics should report the financial backlog of goods, financial verification).

8. Responsible for the bookkeeping, closing and checking of the company's general ledger and all sub-ledgers, and timely cleaning up the accounts receivable, payable, other receivables and other payables.

9. Responsible for the preparation of accounting statements and various schedules, and financial report analysis, and report the relevant reports to the company's financial manager and general manager before the 8th of each month.

10. Responsible for monthly collection and verification with the cashier, cash bank deposits, and current IOUs.

11. Responsible for putting forward reasonable suggestions to the general manager according to the specific operation of the company.

Responsibilities of the Accountant.

1. According to the national financial accounting regulations and industry accounting regulations, combined with the characteristics of the company, responsible for formulating the relevant work rules and specific provisions of the company's accounting, and organizing the implementation after approval by the leadership;

2. Participate in the formulation of financial plans, review, analyze and supervise the implementation of budgets and financial plans;

3. Responsible for the financial management of the company's fixed assets, correctly accrue the depreciation of fixed assets on a monthly basis, and organize the work of asset clearance and capital verification on a regular or irregular basis;

4. Responsible for the calculation, declaration and payment of the company's taxes, and assist relevant departments to carry out financial audits and annual inspections;

5. Responsible for the implementation of the budget and summary of the revenue and expenditure plan, and supervise the allocation and expenditure of funds.

Legal analysis: 1. The main work content of accounting: 1. Depreciation can be divided into the management of fixed assets.

2. Calculate the cost, and sometimes need to prepare the cost of the rollover Hui Hui analysis report. 3. Pay wages and do a good job in the payment of employee welfare-related expenses. 4. At the end of each month, the withdrawal and calculation of taxes should be processed.

5. At the end of the year, the income tax of the enterprise should be settled and paid. 6. It is necessary to complete the settlement and reconciliation of the enterprise, so that the three major answers are consistent, that is, the account certificate is consistent, the account is consistent and the account is consistent. 7. At the end of the month, all the accounting vouchers should be summarized and the corresponding summary should be prepared.

2. Skills that need to be mastered for accounting positions: 1. Accounting practice skills. This is determined by the professionalism of accounting work, whether it is the bookkeeping, accounting, accounting and reporting of enterprises, it is the core skills that accounting positions need to master.

2. Accounting software application skills. Accounting practitioners must be proficient in the application of relevant software to complete the daily accounting business work. 3. Communication skills.

Accounting needs to communicate with many departments of the enterprise in order to better promote the progress of work.

The so-called accounting is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and reporting. Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

Basic characteristics: There are the following five basic characteristics: Accounting is an economic management activity.

Accounting is an economic information system. Accounting uses currency as the primary unit of measurement. Accounting has the basic functions of accounting and supervision.

Accounting uses a range of specialized methods. Accounting methods generally include: accounting methods, accounting analysis methods, and accounting inspection methods.

Legal basis: Accounting Law of the People's Republic of China Article 36 Each unit shall, according to the needs of accounting business, set up accounting institutions, or set up accounting personnel in relevant institutions and designate accounting supervisors; If the conditions for setting up are not met, the intermediary agency that has been approved to set up an intermediary agency engaged in accounting and bookkeeping business shall be entrusted to keep accounts. Large and medium-sized enterprises in which state-owned assets and state-owned assets hold a controlling or dominant position must appoint chief accountants.

The qualifications, appointment and dismissal procedures, and responsibilities of the chief accountant shall be prescribed by ***.