How do you do an internal account?

The difference between the internal account and the external account: the internal account is for the boss to see, and the external account is for the tax officer. According to this principle, the registration of internal accounts means that whether there are votes or no votes, as long as it actually occurs, it must be included in the scope of bookkeeping.

The account book of the internal ledger is the same as the external ledger, but the consolidated ledger can be set up, that is, the journal and the general ledger or subledger are used in the same book, and the sub-ledger or general ledger is set up according to the account, and the registration is processed in order (one by one in chronological order). Loose-leaf ledgers can be used. In this way, you need to set up the subsidiary ledger and the general ledger, and the account setup is recommended to be consistent with the external ledger, which can be more than the external ledger (more segmented than the external ledger) but not less than the external ledger.

In this way, it is convenient to check with the external account, find problems or errors in time, and also play a role in proofreading and supervising the external account.

The warehouse is mainly to fill in the documents (warehousing list, outbound list or requisition order, etc.) in and out of the warehouse, so that the record can be complete and clear. These receipts are available at counters in shopping malls.

There is no difference between the bookkeeping process of the internal account and the external account, but there is a difference in the number of records, with more internal accounts and fewer external accounts.

In addition to recording and issuing statements according to accounting standards, you can also design some bosses who are concerned about them and report to the boss regularly. For example, weekly report of funds (time, summary, increase, decrease, balance); Monthly sales report (reporting period, customer name, commodity, unit price, quantity, total amount, payment method, pick-up or not, etc.); Schedules of current payments, etc. In short, the boss can quickly understand the company's situation through these reports and make timely decisions.

How to make an internal account:

First, cash, bank deposits, assets and liabilities are well registered, raw materials, and inventories are good.

Secondly, remember that the daily shipment volume is better. Do a repository release.

Third, sort out accounts receivable and accounts payable, which may vary depending on the company's project.

Fourth, at the end of a good list of populations. Calculate turnover. Accounts receivable, accounts payable. Income statement.

Fifth. Make financial statements.

China's internal and external accounts account for the same amount of payroll, taxes, depreciation and long-term amortized expenses and deferred expenses and external accounts should do the same one.

1. First of all, establish and improve the financial management system, and all kinds of account books should be set up, such as: general ledger, sub-ledger, journal, etc.

2. Review according to the various original vouchers transferred, and prepare accounting vouchers after the audit is correct.

3. Register the account books according to the accounting vouchers.

4. 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.

5. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

6. Prepare accounting statements, make the figures accurate, complete the content, and analyze and explain.

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

The difference between an inner account and an external account is:

Internal account, that is, the boss's private account, can best reflect the company's operation. Because for the internal account, every business and every original voucher that occurs in the company must be recorded, that is, as long as it is related to the actual economic business of the company, it must be recorded. The internal account requires that the documents are true and complete, and the boss can understand them, and may not necessarily comply with the accounting standards and tax laws;

The external account is the account of the tax bureau, and the original voucher entered into the account must be legal, and the documents can be selected and made of documents, and the documents are required to be formal and legal invoices and expense documents. In addition, it can also achieve the purpose of tax saving by doing less income and more expenses. External accounts require strict compliance with accounting standards and tax laws.

The disadvantage of this is that it is easy to contradict the use of the original documents in the external account at the end of the month. In order to avoid this shortcoming, there are two bookkeeping methods for the internal account when the legal original bill is used in the external account at the end of the month

1. Make a copy of the original voucher and use it in the internal account.

2. Write the account voucher number of the voucher used for the external account in the summary column of the accounting voucher of the internal account, so as to facilitate future search. Attached "The original voucher is shown in the external account x year x month x this voucher, the word x number".

There are two types of notation for internal accounts:

Journal: that is, all income and expenditure are recorded clearly in order, and the balance can be settled at any time;

Formal bookkeeping method: that is, from vouchers to account books and even statements, the original documents can include a variety of actual white slips, all of which are truly reflected in the internal accounts.

External Account + Unrecorded Revenue - Unrecorded Expenses = Internal Account.

Summary. The internal account is the real account within the company, which records all the economic business of the company, which is for the management of the enterprise, all the income and expenditure must be listed, and all the documents of the real business must be done.

The internal account is the real account within the company, which records all the economic business of the company, which is for the management of the enterprise, all the income and expenditure must be listed, and all the documents of the real business must be done.

In short, the internal account is mainly used for internal management, reflecting the most real income, expenses, profits and balances of various accounts of the enterprise.

The following are the general steps of the internal account: Borrow: bank deposits (cash in hand, accounts receivable); Credit: main business income;

Borrow: main business income; Credit: Profit for the year; Borrow: cost of main business; Credit: inventory of goods (according to the actual number of sales), settlement costs;

Borrow: Profit: Credit: Cost of Main Business + Sales Expenses + Management Expenses + Financial Expenses; Finally, register in the general ledger and subtract the "profit for the year" debit. The debit balance represents a loss, and the credit balance represents a profit.

The method of making accounts in the company is as follows:

First, the front. How the company does its accounts:

1. First make a thorough inventory of all the company's assets, re-enter the accounts without entering the accounts, and the external receivables should also be liquidated, and the accounts payable should be cleared.

2. Because the internal account is internally managed, all documents must be done. The external account is payable to the tax bureau, and the account is made, and you can choose the documents and make the documents. Many people who do two sets of accounts are doing internal accounts and not taking care of external accounts, and doing external accounts cannot take care of internal accounts.

2. Analyze the details.

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.

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. Accounting analysis process:

1. Organize historical financial statements, account books and old account information;

2. Find out the errors, omissions and unreasonable non-compliance problems in the historical accounting;

3. Combing and warehousing of old accounts and messy accounts;

4. Reorganize and prepare new financial statements;

5. Interpretation, analysis and consultation of daily fiscal and tax policies.