The basic practice of centralized accounting, the advantages of centralized accounting

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.

Centralized accounting. 1. The separation of accounting business decision-makers and executors. In the past, most of the accounting fraud occurred at the instigation of the decision-makers of the accounting business, that is, the leaders of the units, and the accountants operated specifically out of administrative leadership or their own interests.

The centralized accounting mode makes the accounting business change from the internal processing of each unit to the centralized processing of the accounting center, the subordination of the accounting personnel is separated from the unit, and the unit leader cannot instruct the accounting personnel of the centralized accounting organization to make fraud, and this management mode makes no one do it if they want to do it.

2. Separation of financial approval and accounting supervision. In the past, the financial institutions of most departments were set up as a combination of financial management and accounting, and the person in charge of the financial department was both a financial approver and an accountant, and the original voucher was approved by the head of the department in the handling of accounting matters, which not only indicated the financial approval in line with the financial system but also the accounting supervision and approval in line with the accounting treatment standards. This kind of management style that integrates dual functions and lacks the mutual restraint of finance and accounting, which makes it possible to engage in accounting fraud within the unit.

After the implementation of centralized accounting, the financial examination and approval function is exercised by the unit, and the accounting supervision function is exercised by the accounting center, forming a separation between the person responsible for examination and approval and the actual operator, and through the establishment of dual restraint functions, no one dares to do fraud.

Centralized accounting. 3. The storage management of accounting documents is separated from the unit. In the past, after the accounting business was processed, all the accounting files were kept by the unit, and most of the units were kept in the financial department for a long time.

After the implementation of centralized accounting, the accounting files are processed and kept by the accounting center, and in accordance with the requirements of the accounting audit system, the auditors can verify the suspicious accounting vouchers with the unit that issued the vouchers. At the same time, the operation process of the accounting center is not only subject to the supervision of various budget units, the internal supervision of the financial departments, but also the supervision of the auditing and discipline inspection departments. The audit department audits the financial status and accounting vouchers of the budget unit at the same time, and also audits the accounting center.

4. The process of accounting business processing is open. In the past, under the form of decentralized accounting, the processing process of accounting business was closed, and the scope of knowledge of accounting business was very limited.

One or two people know. Under the form of centralized accounting, the handling of an accounting business must go through at least seven links, including the handling person, the certifier, the financial approver and the account keeper of the unit, the audit accountant of the accounting center, the bookkeeping accountant and the accounting supervisor, and the examination and approval of the supervisor of the unit and the leader in charge of the accounting center for a larger amount. The whole business processing process is carried out under the operation mode of "one-stop office and cabinet operation".

The expansion of the scope of knowledge, the disclosure of the operational process, and the change from "black-box operations" to "sunshine operations" have effectively curbed fraudulent activities in terms of operational mechanisms.

Select the company's external cash transactions d all the accounting statements of the enterprise and the material ** situation accounting.

1. Construction costs include direct costs and indirect 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". 3. When the construction unit pays the project price, the accounting treatment of the construction enterprise:

Debit: Bank Deposit Credit: Accounts Receivable Note:

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1) It is conducive to the effective implementation of the "Accounting Law" by all departments, and the two basic functions of accounting work stipulated in the Accounting Law are accounting and accounting supervision. The implementation of the centralized accounting system can maximize the play and implementation of these two functions.

First of all, the accounting center will select qualified accounting personnel to work in the center after strict assessment and merit-based recruitment, which is convenient for regular training of personnel, conducive to the exchange and learning of work experience, strengthens the job responsibilities of accounting personnel, and improves the comprehensive business level and overall team quality of accounting personnel. By strictly controlling the entry of personnel and strengthening training, the ultimate goal of improving the quality of accounting work will be achieved, so that the primary task of the "Accounting Law" can be effectively accomplished.

Second, in the past, accounting supervision in units was carried out in the form of first-level examination and approval and simple auditing, but after the implementation of centralized accounting, the examination and approval procedures have been changed to first-level examination and approval and four-level examination, and the system of counter-signing by leaders has also been implemented for some special expenditures and large-scale expenditures, and the examination and approval procedures have become stricter and more perfect, the examination and approval procedures have become more complete, and the process of financial revenue and expenditure operation has become more transparent, so that the accounting supervision functions stipulated in the "Accounting Law" have been truly implemented.

2) It is conducive to the realization of standardized management of accounting work, centralized accounting to achieve centralized management of personnel, centralized training, institutionalization of work process, computerization of accounting pure beam cracking, daily accounting supervision, regular exchange of work experience, and clear job objectives and responsibilities, so as to achieve the requirements of standardized management of work.

3) is conducive to the procurement system to match, the procurement work has just started, in the management of procurement funds, the use of many places do not do not close the norms, the establishment of a centralized financial accounting system is the objective and inevitable requirements for the smooth development of the procurement work. Through centralized accounting, the procurement project will be included in the scope of procurement, operate according to the procedures stipulated in the procurement system, monitor the whole process of allocation, use and liquidation of procurement funds, and provide services and guarantees for the procurement work.

Centralized financial accounting refers to the consolidation of multiple scattered financial accounts into a single financial account for accounting and management. The basic ideas include:

Unified financial management: Integrate the financial management work within the enterprise to achieve the unity and standardization of financial management.

Centralized accounting: Centralized accounting of various financial accounts within the enterprise to achieve centralized management and unified analysis of financial data.

Centralized fund management: Centralized management of various funds within the enterprise to achieve unified allocation and use of funds.

Unified report preparation: The financial statements within the enterprise are prepared in a unified manner to achieve the standardization and comparability of financial information.

Improve financial efficiency: Through centralized financial accounting, it can reduce the repetitive work and labor costs of internal employees, and improve the efficiency of financial and land mining work.

Strengthen risk control: Through centralized financial accounting, unified monitoring and control of financial risks within the enterprise can be realized, and enterprise risks can be reduced.

Answer]: A Under centralized accounting, the accounting work of the whole unit is concentrated in the accounting organization form carried out by the accounting department. The accounting department fills in the accounting vouchers according to the original vouchers after the audit, registers the account books, and prepares the accounting report and grinds the silver table.