How does an accountant keep a book, how does an accountant keep a book

According to the original voucher registration voucher, and then according to the accounting processing procedure to register the general ledger and the subledger, but different accounting processing procedures to register the general ledger and the sub-ledger basis are different, for example, the accounting voucher accounting processing procedure is based on the accounting voucher registration of the general ledger and the sub-ledger. The account processing procedure is to register the general ledger and sub-ledger according to the account summary table.

Many years ago, when I first started my business, the company kept a running account. The main reason is that the company is too small and there are not many personnel, plus it is its own company anyway, and the meat is rotten in the pot, so I don't think there is any need to spend too much energy on bookkeeping. Later, I met a group of students from Sun Yat-sen University who studied finance and accounting, and they suggested that I develop a financial accounting software for the company.

Register the books of account according to the accounting vouchers.

Buy a copy of the Basic Accounting Work Specification and you'll find out.

Your question is too general, and I guess you're a newbie. You'll know when you actually start doing it, it's not hard.

Accounting methods include single-entry accounting and double-entry accounting.

Double-entry accounting methods mainly include credit and debit accounting, increase and decrease accounting, and receipt and payment accounting. Single-entry bookkeeping refers to the bookkeeping method in which each economic transaction that occurs is registered in only one account. Double-entry accounting refers to the method of accounting in which each economic transaction is recorded in two or more accounts that are connected with each other in equal amounts.

Accounting bookkeeping (manual accounting):

1. Classify the original vouchers.

2. Fill in the accounting vouchers.

3. Register accounting books.

4. Summary of accounting vouchers.

5. Keep a general ledger.

6. Reconciliation and settlement.

7. Prepare accounting statements.

Accounting bookkeeping (manual accounting):

1. Classify the original vouchers.

2. Fill in the accounting vouchers.

3. Register accounting books.

4. Summary of accounting vouchers.

5. Keep a general ledger.

6. Reconciliation and settlement.

7. Prepare accounting statements.

First, accounting accounting, also known as accounting practice, refers to the process of accounting processing, generally from the beginning of filling in vouchers to the end of preparing statements.

Second, according to the accounting voucher registration and accounting, the necessary account book for small-scale companies: cash journal; bank journals; Ledger; Three-column sub-ledger.

Third, whether it is industry and commerce or the service industry, the enterprise income tax must be paid according to the profits, and the specific collection method is as follows: in accordance with the requirements of the enterprise income tax return, fill in the income, costs, expenses, and expenses one by one, calculate the profits, and make tax adjustments in accordance with the relevant provisions of the tax law to calculate the taxable income.

Fourth, the study of accounting bookkeeping, aiming at the current situation of the accounting industry: there are many low-end accountants, and a large number of accounting qualification certificates do not have the ability to do accounting accounts. It mainly focuses on traditional industries such as industry, commerce and advertising, plus practical learning of real accounts in multiple industries, and mastering the whole set of accounting skills.

Cultivate all-round accounting talents who are in line with the development of social enterprises.

Fifth, the general business accounting workflow is: obtain the original vouchers, make accounting vouchers, summarize at the end of the month to make a summary of accounts, register the general ledger, and then register the sub-ledger and the inventory account according to the accounting vouchers produced, check the general ledger and the sub-ledger, make accounting statements, and if the unit is a general taxpayer, make online national tax declaration and local tax declaration (this place is different, and some places are still manual declarations) After the report, the bottom statement is archived.