I would like to know how to make a full account of the company? What are you going to do?

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First of all, it is necessary to understand the type of enterprise, the production process, and then choose a certain accounting method, taking into account the aspects related to taxation.

For example, first understand the type of enterprise, whether it is production-oriented, or first-class, or both, whether it is domestic and export, and how to sell export. Wait a minute.

Let's learn about the products, processes, and the entire company's action system. Wait a minute.

Then choose the accounting method, such as what valuation method is used for inventory, how to calculate the depreciation of fixed assets, etc.

Consider the issue of taxation ...

Add me, 51285252, stealth, but you can add it.

It is recommended that you start with the lowest position. I graduated with a bachelor's degree in accounting, but I worked as a bookkeeper in the first year and became an accounting supervisor in the second year.

Yes! People often say that you should ask the accountant who can do the whole account, that is, it includes the cost accounting, the internal assessment of the enterprise, the purchase, sale and inventory of products, the control and quality of the cost, etc.

What type of company are you?

The overall account refers to all physical assets and intangible assets, including cash, inventory, fixed assets and low-value consumables that have been amortized by the enterprise.

The overall accounting includes the main cash journal, bank deposit journal, general ledger, sub-ledger, material sub-ledger, finished product sub-ledger, etc. There are many other auxiliary accounts, such as: customer current account, business current account, project account, etc.

In general, the following books are set up.

1. Cash journal and bank deposits.

2. General ledger.

3. Detailed ledger.

In the enterprise, the setting of the sub-ledger is set according to the needs of the enterprise's own management needs, and there is no fixed requirement.

Such as: accounts receivable.

Set by customer name).

Other receivables.

Set by receivable department, individual, project).

Expenses to be amortized (set by expense type).

Withholding expenses (set up based on expense type).

Fixed asset. Set up based on the type of fixed asset).

Short-term borrowings (set according to the type or object of short-term borrowing), accounts payable. According to the Accounts Payable object setup),

Other payables.

Set according to the content payable),

Payable wages (set up according to the payable department),

Welfare expenses payable (set according to the composition of welfare expenses).

Tax payable (set according to the type of tax),

Product sales expenses (or revenue from principal business.

Management fees. Operating expenses).

Financial expenses, non-operating income,

Operating expenses, operating profits,

Profit distribution, in addition, the company can increase or decrease the setting of sub-ledgers according to its own needs.

In industrial enterprises, it is also necessary to set up some account books.

In enterprises that use materials to be valued at actual cost, it is necessary to set up "materials in transit" or material procurement subledgers, and in enterprises where materials are priced at planned costs, it is necessary to set up "material procurement" subledgers and "material cost differences".

Detailed account, in order to calculate the cost of the product, it is necessary to set up the "basic production" detailed code orange account, Wu Wang.

Auxiliary production cost ledger, product sales revenue,

Cost of goods sold,

Product sales expenses

Fourth, other issues.

Due to the complexity of the cost calculation of industrial enterprises, it is necessary to design some calculations, such as: material cost allocation table

Picking list is late

Payroll Expense Calculation Table

Depreciation expense allocation table

Scrap Loss Calculation Table

Ancillary Production Expense Allocation Table

Product Costing Sheet

Yes! It is often said that the radical and the one should ask to do the accounting of the whole account of the scattered lead god, which is to include the accounting of the cost, the assessment of the internal loss of the enterprise, the purchase, sale and inventory of products, the control and control of the cost and so on.

To learn how to do the overall accounting of the enterprise, you must first have a solid accounting theoretical foundation and practical accounting experience. Knowledge of tax laws, accounting systems and laws and regulations;

1. Familiar with the business scope of the enterprise, what varieties are there, and consider product cost accounting according to the variety, which is the most important.

2. Familiar with the enterprise: the settlement of accounts receivable and payable, 3. Familiar with the collection of production and operation expenses, accounting and the allocation method of product costs 4. Familiar with the month-end accounting, bookkeeping and settlement of the enterprise;

5. Familiar with the production process of financial statements, and know the specific content and methods of financial analysis.

If you have mastered all of the above through practice, you will basically be an "accounting master".

General steps of accounting:

1. You need to set up the ledger accounts that need to be used according to your actual business;

2. Prepare accounting vouchers according to the business (bills of receipt and payment);

3. Register the sub-ledger according to the account, loan direction and amount of the accounting voucher, and calculate the amount and balance of each sub-account;

4. According to the accounting data, prepare transfer vouchers such as cost sharing, tax accrual, salary accrual, etc.;

Summarize the cost of the product, calculate the cost of production, the cost of sales, etc.)5 Register the sub-ledger and calculate the amount and balance of each account;

Carry forward the profit and loss account and calculate the profit and loss.

6. Summarize all the accounting vouchers according to the first-level accounts and prepare the account summary table;

7. Register the general ledger according to the account summary table, and calculate the amount and balance of each account in the general ledger;

8. The general ledger is consistent with the sub-ledger;

9. According to the general ledger data and sub-ledger data, prepare accounting statements, tax returns, declarations, and tax payments.

FYI.

How to do a comprehensive account - professional knowledge must at least reach the level of the junior title of accounting. Be able to use the subjects accurately, have clear internal processes, be familiar with tax laws and economic laws, and be able to achieve reasonable tax avoidance.

The order of development of accounting: cashier, bank accounting, tax accounting, cost accounting, chief accounting, financial manager, financial director, financial director of large group companies, financial director of large multinational group company, etc.

Understand accounting processing and accurate accounting.

Understand the tax law and avoid taxes reasonably.

Understand management and strict internal control.

Understand laws and regulations and avoid corporate risks.

Understand the economic environment and participate in decision-making and investment.

Let's take the computer account, for example! (The principle of manual account and computer account is basically the same, manual account is too tired, often errors, and is not convenient for information management, so I do not advocate manual account).

1.According to the company's industry and organizational form and its own characteristics to build accounts, mainly some basic work, but very important! For example, company name, address, industry, accounting code, accounting account, etc.

2.After the account set is built, the documents are prepared according to the business, mainly to fill in the vouchers, modify and delete the vouchers, and there are also accrual and carry-over at the end of the period. During the period, there are sales, and invoices are also issued (divided into ordinary invoices and professional invoices).

3.After the above operations are completed, the work of auditing, bookkeeping, and settlement is carried out.

4.Finally, there are three major statements (balance sheet, income statement, and cash flow statement), and there are templates in the computer account, which can be automatically generated by making adjustments by yourself.

5.Before the 15th of each month, file the land tax and national tax! (e.g. value-added tax, urban construction tax, education surcharge, trade union funds, personal income tax).

Corporate income tax is only quarterly and annual!

The rest of the work is some internal matters of the company, such as various statistical tables, analysis tables! (The external account is probably so much work, and the internal account is the information that the company's insiders see).

It is recommended to sign up for a training class and sort out the business process! Hope it helps!

Cost, general ledger, and tax all have to be done, and they all have to be done, generally small companies will hire one person to do the whole, and large companies are very fine, because the amount of each item is very large.

Approximate links.

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

2. Register cash journal and bank deposit journal according to the receipt and payment accounting voucher.

3. Register the detailed ledger according to the accounting voucher.

4. Summarize and compile account summary tables according to accounting vouchers.

5. Register the general ledger according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and sub-ledger.

7. The operation of copying and filing tax returns should be tax declaration, tax copying, and certification, which is the work that must be done every month by the VAT anti-counterfeiting tax control system, and the work of the two systems of invoicing and certification to which the golden tax project belongs.