What are the month end accounting treatments? What to do at the end of the accounting month

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.

At the end of the month, the accounting carries forward costs, expenses, and taxes to the profit of the current year, and the depreciation of fixed assets should be accrued, and the expenses to be amortized should be amortized, and the vouchers should be passed to the account book one by one, and the accounting statements and tax statements should be checked, and then the general ledger and the sub-ledger should be checked, and the inventory should be counted, and the cash should be counted, and the tax declaration and wages should be counted, and the cashier should be reconciled with the bank, and the bank account should be adjusted if there is a difference, and the cash should be counted, and the vouchers and statements in terms of funds should be checked!

The specific situation depends on the actual situation of your enterprise!

Accounting carries forward various costs, expenses, makes general ledgers, sub-accounts, statements, checks, enterprises with warehouses should take inventory of inventory, depreciation and amortization of fixed assets, etc., inventory of cash, tax returns, wages...

The cashier should adjust the bank account, count the cash, check the current account, and make vouchers for funds.

I can't say enough at once.

At the end of the month, there is indeed a lot of work, but not all of you are responsible for it alone, and the financial department is different according to the division of labor, and everyone is in charge of handling different accounts.

If you're a cashier, you just need to take a count of cash and make sure that the cash on hand is consistent with the cash journal.

If you are a cost accountant, you need to transfer the company's various costs.

If you are a general accountant, you need to calculate statements and write financial analysis.

If you manage your inventory, you need to prepare a month-end inventory list of goods, etc...

1. Accounting for all kinds of withholding and amortized items.

1. Accrual of depreciation of fixed assets in the current month;

2. Amortize the intangible assets and long-term expected amortization expenses in the current month, such as decoration costs, house rent, etc.;

3. Low-value consumables that should be amortized in the current month of amortization;

4. Accrue the loan interest, house rent, various circulation taxes, etc. that should be borne in the current month;

5. Accrual of employee remuneration and benefits, etc.

2. Conduct physical inventory and check the actual accounts.

1. Inventory of cash in hand;

2. Check bank deposits;

3. If the enterprise stipulates that raw materials, inventory commodities, fixed assets, etc. are counted monthly, they should also be counted before settling the accounts.

Through the above inventory and checking, if there is a discrepancy, the responsibility should be clearly distinguished, handled in accordance with the relevant system provisions, and the accounts should be adjusted before settling the accounts.

3. Check and reconcile the accounts.

1. Check whether the VAT output tax and input tax are consistent with the issued invoice and the certified invoice, and if there is a difference, the reason should be found out to see whether it is compliant and whether there is any error in the accounting treatment.

2. Check whether the balance of each account is abnormal in the direction of borrowing? If there is an abnormality, the cause should be identified, or the account should be adjusted, or the report should be reclassified when the report is prepared.

3. Check the current accounts, check with the corresponding units or individuals, see whether the current accounts are consistent, and solve the problems in time.

4. Check whether the general ledger is balanced and whether the general ledger is consistent with the sub-ledger. This is important for units that are kept manually, as well as for some financial software that is deficient in the trial balance.

At the end of the month or periodically, the account summary table is prepared to register the general ledger (the reason why the month-end registration is because it is balanced by the account summary table trial calculation to ensure that the record is not wrong), and the sub-ledger is registered according to the accounting voucher for each transaction.

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., if the new business start-up expenses are all 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.

At the end of the month, taxes and surcharges must be withdrawn, which is actually the land tax. It is to withdraw taxes and surcharges, including urban construction tax, education surcharges, etc., and there are tax decisions.

The reflection function of accounting.

1) Accounting mainly reflects the economic activities of each unit from the quantitative aspect, and provides data for economic management through certain accounting methods.

2) The reflection function should include before, during, and after the event, that is, throughout the whole process of economic activities.

3) Accounting for the actual economic activities should be based on legal and true self-certificates, complete and continuous records, and provide systematic data according to the requirements of economic management, so as to fully grasp the economic activities and assess the economic effect.

At the end of each month, the accountant should keep the detailed account and general ledger according to the accounting vouchers, and make accounting statements according to the general ledger and the detailed account, and after the accounting statements are completed, the month-end balance needs to be carried forward to the next month.

Now it is generally online tax filing, and tax copying is to send out the current tax information of the unit, read the card to the tax bureau, and then declare online according to the tax type of the unit.

Hehe, I see that you are a bit of a layman when you ask. Clause.

First, the expenses that have been incurred are recorded in the account. Clause.

2. Carry forward the profit and loss accounts. Clause.

3. Fixed assets are not amortized, but should be depreciated. Clause.

Fourth, the material should be recorded, if the invoice does not arrive, first temporarily estimate the account, and when the invoice arrives, then flush back, according to the invoice amount. Clause.

Fifth, it is necessary to prepare the first report.

6. Go to the tax bureau to declare the tax ......... according to the statement

At the end of the month, the monthly settlement should be carried out, the depreciation of fixed assets should be calculated every month, and the warehousing entries should be made for the purchased materials.

There are not so many details required to do internal accounts, look at what software the company uses to keep accounts, professional is upstairs, unprofessional, just according to the import and export of purchase sales, and then according to these to do a transaction, receipt and payment, accounting under the cost, wages, reconciliation, expense reimbursement and the like, fixed assets, the boss did not say that you don't have to do, you are interested in doing it, generally the average life method is calculated every month, and product accounting may also be based on the nature of the product to choose the appropriate accounting method.

Accounting at the end of the month beams and briefly do a lot of work.

First of all, the business documents of the current month should be processed and processed;

then urge the relevant people to deal with the receivables;

Accrue the rubber pants account that should be accrued;

Do a good job of checking the accounts before lifting the shed;

accounting, summarizing vouchers, and issuing tables;

Write a good financial analysis and so on and so forth.

Carry forward the profit and loss account of this month to the "Profit of the Year" account, and the accounting entries are as follows:

The month-end carry-forward profit and loss accounts are as follows:

1. Collect various incomes.

Borrow: The main business is included in the chain of collection.

Other business income.

Non-operating income.

Credit: Profit for the year.

2. Carry-over of expenses during the period.

Borrow: Profit for the current year.

Credit: Administrative expenses.

Operating expenses. Finance Expenses.

3. Carry-over of costs.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Other operating expenses.

Non-operating expenses.

4. Carry-over of taxes.

Borrow: Profit for the current year.

Credit: Business tax and surcharge.

Income tax expense.

5. Carry-over investment income:

Net income: borrowed: investment income.

Credit: Profit for the year.

Net loss: borrow: profit for the year.

Credit: Investment income.

Generally speaking, the following entries are made at the end of the month;

1. At the end of the month, the unpaid VAT payable in the current month will be transferred from the "Tax Payable - VAT Payable" account to the "Unpaid VAT" account.

Debit: Tax Payable - VAT Payable ** VAT Unpaid), Credit: Tax Payable - VAT Unpaid.

2. At the end of the month, the overpaid VAT amount of the month will be transferred from the "tax payable - VAT payable" account to the "unpaid VAT" account.

Debit: tax payable - VAT not paid, credit: tax payable - VAT payable ** overpaid VAT).

3. At the end of the month, the amount of VAT prepaid in the current month will be transferred from the account of "taxable travel expenses - prepaid VAT" to the account of "unpaid VAT".

Debit: Tax Payable - VAT Not Paid, Credit: Tax Payable - VAT Paid in Advance.

Generally speaking, the following entries are made at the end of the month;

1. At the end of the month, the unpaid VAT payable in the current month will be transferred from the "Tax Payable - VAT Payable" account to the "Unpaid VAT" account.

Debit: Tax Payable - VAT Payable ** VAT Unpaid), Credit: Tax Payable - VAT Unpaid.

2. At the end of the month, the overpaid VAT amount of the current month will be transferred from the "tax payable - VAT payable" account to the "unpaid VAT" account.

Debit: tax payable - VAT not paid, credit: tax payable - VAT payable ** overpaid VAT).

3. At the end of the month, the amount of VAT prepaid in the current month will be transferred from the account of "and high tax payable - prepaid VAT" to the account of "unpaid VAT".

Debit: Tax Payable - VAT Not Paid, Credit: Tax Payable - VAT Paid in Advance.