Excuse me, what is the process of making a set of accounts for accountants?

There are three stages of engineering construction projects in the construction industry: preparation period, construction period, and settlement period. How does the construction industry do accounts?

1. Construction costs include direct costs and indirect costs. Direct cost items include: 1) labor costs, 2) material costs, 3) machinery usage costs, and 4) other direct costs.

When the direct cost is incurred, it is directly included in the detailed account of "project construction - contract cost"; When the overhead costs are incurred, they are included in the "construction - overhead", and the allocation at the end of the period is transferred to the "construction - contract costs". 2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form". After the audit of the supervising engineer and the approval of the construction unit, the accountant of the construction enterprise shall prepare the accounting voucher with the approved "project price settlement bill" as the original voucher

1.Prepare accounting vouchers based on the original vouchers.

2.Prepare a summary table of accounts based on accounting vouchers.

3.Register accounting books (including general ledger and subsidiary ledger) according to the accounting voucher and account summary table4Preparation of accounting statements (including balance sheet and profit and loss statement) based on accounting books (mainly general ledger)5Preparation of tax returns based on accounting statements.

6.Year-end profit and loss (profit or loss can also be carried forward month-by-month).

7.Preparation of annual accounting statements (including balance sheet, profit and loss statement, cash flow statement) 8According to the annual accounting statements, prepare the annual income tax report and the self-check form of the final settlement and payment of other taxes.

Make vouchers, register accounts, submit balance sheets, profit and loss statements, and use finance to do it Don't be too simple.

Make vouchers, register sub-ledgers, account summaries, carry forward profits and losses, register in general ledgers, and compile reports.

Make vouchers, keep general ledgers, make statements, and file tax returns.

The steps of the accounting process are as follows:

Obtain the original vouchers, make accounting vouchers, summarize at the end of the month, make an account summary table, register the general ledger, and then register the sub-ledger according to the accounting vouchers made, check the general ledger and the sub-ledger, make accounting statements, such as tax declarations, and archive the bottom statement after the report.

1. Fill in the accounting vouchers.

The first thing to do is to fill in the accounting voucher according to the original voucher or the original voucher summary table that has been audited correctly. Follow the principle that there must be a loan, and the loan must be equal, and you can take a note every time you occur, or you can complete the account at the end of the month.

2. Bank statement.

Enterprises should check the book balance with the bank at least once a month, cash, bank deposit details check, monetary funds are the most problematic assets of the enterprise, so enterprises should carefully check the entry and exit records of each payment every month.

3. Prepare accounting statements.

The accounting statement of the enterprise consists of four statements, in addition to the balance sheet and income statement, the profit distribution statement and the cash flow statement. The profit distribution statement only needs to be prepared at the end of the year, because only at the end of the year will the profit be distributed.

What you have in the income statement, as long as you have it in your account, you will carry forward the profit, so it is not easy to make a mistake, and the current year's profit in the income statement should coincide with the asset statement.

4. Calculate taxes and tax returns.

The previous work is basically for the preparation of tax declarations, because only when the enterprise has made a tax declaration can the tax authorities collect taxes on the enterprise.

5. Fill in the order.

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

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

A subledger is registered based on the accounting voucher.

Summarize and prepare account summary tables according to accounting vouchers.

The general ledger is registered according to the account summary table.

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

6. Invoicing. Carefully check the invoicing information such as: unit name, tax number, bank, name of goods, unit price, quantity, total amount and tax amount, etc., to ensure that the information is checked correctly and carefully printed invoices, and there can be no serial, blurred, changed and other phenomena.

7. Certified invoice (deduction).

Only after the input invoice has passed the certification and audit of the tax authorities can the tax deduction be carried out, which is what we call certification. At present, the certification of special invoices is generally self-certified by checking the online check, and those who are not self-certified in the unit should go to the tax authorities or intermediaries for certification.

8. Settle the bill and bind the account book.

Before closing the bill at the end of the month, it is also necessary to pay attention to the withdrawal of depreciation, amortization of expenses to be amortized, etc., and if the new business start-up expenses are transferred to the expenses in the first month. The depreciation entries are accumulated depreciation by borrowing management expenses or manufacturing expenses, and this depreciation amount is calculated based on the original value, net value and service life of fixed assets.

Jiaxing Accounting Training School - What is the basic process of accounting practice and accounting?

Many students want to do accounting, so what is the process of accounting practice? Today, Mr. Jiang will talk to you about the basic process of accounting practice!!

The basic process of accounting and bookkeeping:

According to the cashier's transfer of various original vouchers for review, after the audit is correct, the preparation of accounting vouchers.

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. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

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

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

Accounting is an economic management activity that takes money as the main unit of measurement and adopts special methods and procedures to carry out complete, continuous and systematic accounting and supervision of the economic activities of enterprises, administrations and institutions, and takes the main purpose of providing economic information and reflecting the performance of fiduciary responsibilities.

The accounting function refers to the function of accounting in the process of economic management.

The basic functions of accounting are accounting and supervision.

The basic process of accounting can be roughly divided into seven steps. 1. Classify the original vouchers 2, prepare accounting vouchers 3, register accounting books 4, summarize accounting vouchers 5, register the general ledger 6, reconcile and settle accounts 7, and prepare accounting statements.

The whole set of accounting process is as follows:Borrow: bank deposits (cash, 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 + Operating 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 basic process of accounting can be roughly divided into seven steps.

1. Classify the original vouchers 2, compile the accounting vouchers 3, register the accounting books 4, summarize the accounting vouchers 5, register the general ledger 6, reconcile and settle the accounts 7, and compile the accounting statements of the group system.