Accounting Schedule Question 40, Accounting Schedule Question

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

1.According to the provisions of the accounting system, there are usually two kinds of inventory in the warehouse: if the purchase and sale invoice has not arrived, the inventory accounts should be separated at the end of the month, and the list should be copiedProvisional warehousing accounting entries can be used as:

Accounts such as inventory goods, raw materials, packaging materials, low-value consumables, etc., can be credited as accounts payable provisional accounts payable accounts payable accounts with the same record in red letters at the beginning of the next month and reversed.

2.According to the provisions of the enterprise accounting system: if it is necessary to make a provisional estimate at the end of the month, it will be reversed at the beginning of the month.

However, if there are many corporate customers or the invoice has not arrived for a long time, it must be estimated and written off once a month, which is too cumbersome and the workload is also large. The invoice is tentatively estimated at the end of the month when it arrives, and then flushed back at the end of the month when the invoice arrives, and it is not necessary to rush back at the beginning of each month and then estimate it at the end of the month, which can reduce some workload.

3.According to the provisions of the accounting system, if the use needs to be temporarily estimated into the inventory schedule, the financial personnel should set up a set of accounts, the estimated amount, account name, etc. one by one registration, so that when the invoice arrives, one by one, after the finding, write-off, to prevent omission, wrong account.

Provisional estimates are recordedThe most likely problem is that the provisional estimate is easy to write off, you can according to the end of the month provisional estimate, the beginning of the month to flush back, to maintain the continuity of the account so as not to be difficult to check due to the invoice for a long time, such as equipment audit (table), for each new temporary estimate into the account and the invoice to arrive after the write-off must be registered in a timely manner, the inventory ledger and the warehouse ledger regularly and irregularly check, in order to reduce the occurrence of errors and find errors as soon as possible.

Hello friends, the main problems solved by the accounting ledger are as follows:1Identify and record every transaction:

A sub-ledger can record all the income and expenditure details of the company. This includes information such as the date, amount, and account of each transaction, so that the company can clearly understand the specific situation of each transaction. 2.

Confirm transaction accuracy: The details of the sub-ledger records can be used to check bank statements, invoices, contracts, etc., to ensure the correctness of the transaction. 3.

Monitor account flows: Ledgers can help companies monitor and track the flow of each account, detect anomalies in a timely manner, and prevent risks. 4.

Which belt to assist management decision-making: The sub-ledger can generate various reports according to time, amount, account and other dimensions to help the company's management make more accurate decisions. In short, the accounting sub-ledger is a very important part of the work of accounting Li Lianglu, which plays an important role in ensuring the accuracy, standardization and transparency of the company's finances.

Bank deposits, accounts receivable and advance accounts receivable are not matched, does not affect the reconciliation of the sub-ledger and the general ledger, because the general ledger is the sub-ledger summary of the formation, if the sub-ledger is less of these, the general ledger will not be checked.

The accounting voucher is registered, but it is not reflected in the general ledger, indicating that the registration is not "closed". This is not made up after the account is settled, if it should be re-settled, so that the machine will also summarize the registration.

If none of the above issues are present, it may be a software design function issue. At the beginning of the period, the summary of each account is supported by background functions (formulas), and if some accounts are added without changing the formula, the machine will not automatically summarize them.

Is this voucher bookkeed, if this is lost in bookkeeping and summarization, then there will naturally be no business on the report.

You already know that there is an error, you have to find out the business to see if it is a general ledger omission or, you have made a mistake in the voucher and then check it well, the more you can't find it, the more you can't be anxious, the more anxious you are, the more annoying you are, I hope you can solve this problem as soon as possible.

Are your reports automatically generated by software? Check to see if the voucher is approved, it is possible that the report generated does not contain the voucher that has not been approved.

The management expenses are subscribed to the ledger, and the yuan is overcharged when summarizing. It should be debit: management expenses yuan, which was recorded as 217 yuan when summarizing, resulting in errors in the general ledger and statements, which have been declared. How do I adjust it?

Reverse the yuan with red letters.

Borrow: management fee red number).

Credit: cash in hand red number) yuan small number, do not make other adjustments.

The question is not clear. Are you talking about the management expense detail reconciliation, the general ledger error, resulting in the report error, and it has been declared? Find out the reason and make adjustments before the final settlement.

Some related accounting (sub-ledgers, general ledgers, account summaries, financial statements, etc.), and what issues should be paid attention to in accounting:

A brief overview is as follows:

First, the system of the end of the paragraph: financial management system.

2. Accounting and archives: According to the actual situation of the enterprise and the development of the macro jujube, there is a detailed plan, which should be forward-looking and standardized file management;

3. Accounting: Accounting standards, pay attention to the difference between "accounting system" and "tax law" in accounting.

Fourth, Dayu enterprise management: familiar with the company's production process, product knowledge and business knowledge.

5. Personal character: be careful in everything, learn from your predecessors with an open mind, not afraid of losing face, and have positive communication skills.