When an enterprise first opens its accounts, it generally needs to set up some basic account books

It also depends on what kind of business you are, whether you are a commodity circulation or an industrial enterprise.

But the most basic ones are: cash, bank deposit journals. General ledger, various sub-ledgers (what you need to build), value-added tax, consumption tax, business tax, urban construction, education surcharge, etc., are all based on their own needs.

Wait, and the ones upstairs.

Of course, it is to build cash, bank deposits, general ledgers, and detailed accounts (fixed assets detailed accounts, raw material detailed accounts, finished product detailed accounts, assets and liabilities detailed accounts, and owner's equity cost detailed accounts).

First, what kind of enterprise should be figured out first. Set up different ledgers according to different businesses. However, the most basic types of ledgers are: cash, bank deposit journal, general ledger, three-column (for transactions) and related tax ledgers.

Second, if you really don't know what account to build, then it is better to consult with a local accounting firm.

3. Ask a more familiar accountant and experienced.

Supplement: Taxes Payable - VAT - Individual Income Tax, Income Tax, Accounts Receivable, Accounts Payable, Accounts Paid, Accounts Received in Advance, Other Receivables, Other Accounts Payable, Other Payables, Profit for the Year, Profit Distribution, Intangible Assets, Wages Payable, Benefits Payable, Paid-in Capital, Short-term Borrowings (Long-Term Borrowings).

Cash account, bank deposit journal, three-column, multi-column (used to record expenses).

Supplement: There are also detailed accounts of construction in progress, etc.

That's what I need, thank you.

First, set up accounting subjects (general ledger and sub-ledger) according to the characteristics of the industry, and then make accounting vouchers according to the bills obtained by daily business (invoices or reimbursement forms, salary sheets, sales orders, depreciation calculation tables, etc.), carry forward costs, incomes and expenses at the end of the month, and finally, fill in accounting statements according to the analysis of the balance of general ledger accounts.

Generally, a business should establish four ledgers – a cash journal, a bank deposit journal, a general ledger and a sub-ledger. The journal adopts a staple book, the general ledger can be stapled or loose-leaf, and the sub-ledger generally uses a loose-leaf book.

Accounting accounts used by general enterprises, for reference:

1. Asset classes.

1 1001 Cash on hand.

2 1002 Bank deposits.

5 1012 Funds in other currencies.

10 1121 Notes receivable.

11 1122 Accounts receivable.

18 1221 Other receivables.

27 1402 Supplies in transit.

28 1403 Raw materials.

30 1405 items in stock.

34 1411 Packaging and low-value consumables.

50 1601 Fixed assets.

51 1602 Accumulated depreciation.

53 1604 Construction in progress.

55 1606 Disposal of fixed assets.

62 1701 Intangible assets.

63 1702 Accumulated amortization.

69 1901 Pending property loss and overflow.

2. Liabilities.

80 2202 Accounts payable.

81 2203 Accounts receivable in advance.

82 2211 Compensation payable to employees.

50 2153 Welfare costs payable.

83 2221 Taxes and fees payable.

53 2176 Other accounts payable.

86 2241 Other accounts payable.

92 2314 **Operating liabilities (new).

93 2401 Deferred income (new).

4. Owners' equity.

110 4001 Paid-up capital.

111 4002 Capital reserves.

112 4101 Surplus reserve.

114 4103 Profit for the year.

115 4104 Distribution of profits.

Fifth, the cost category.

117 5001 Production costs.

118 5101 Manufacturing costs.

6. Profit and loss.

124 6001 Income from main business.

129 6051 Other operating income.

136 6301 Non-operating income.

137 6401 Cost of Principal Operations.

138 6402 Other operating expenses.

139 6403 Sales tax and surcharge.

149 6601 Selling expenses.

150 6602 Administrative costs.

151 6603 Finance costs.

154 6711 Non-operating expenses.

155 6701 Income tax expense.

156 6901 Adjustments to profit or loss for prior years.

First, the manual account, the format of each account book to buy ready-made stationery store:

1.Ledger. 2.Cash journal, bank deposit journal.

3.Subsidiary accounts: divided into assets (accounts receivable, materials, inventory goods, fixed assets, etc.), liabilities (accounts payable, taxes payable, etc.), equity (paid-in capital, undistributed profits, etc.), costs (production costs, manufacturing expenses, etc.), income (income, costs, expenses, etc.).

Second, the computer account can be set up at the time of initialization, the operation is simple, no bookkeeping, the computer automatically postes, high efficiency and less errors.

3. Accounting is to make vouchers, keep accounts, and prepare statements. The first one, borrowed: bank deposit.

Credit: paid-up capital.

This begins, and what happens in the future.

General ledger, subsidiary ledger, cash journal, bank deposit journal.