What about account building? The problem of the company s accounting

First of all, at the end of the month, you need to put the company's assets, liabilities, and owners' equity. These data disks out. Then establish each sub-ledger and general ledger, and then you can make a balance sheet, after doing it, let the unit stamp, and next month will use this initial number to account for profit and loss.

Assets are mainly divided into: workshop products, finished products, monetary funds (cash, bank deposits, external deposits) and accounts receivable.

Liabilities are mainly divided into: accounts payable, wages payable, and borrowings. Wait.

Owner's equity will be filled in according to the data of those fixed assets.

In fact, what kind of data is needed, you should know if you have done accounting yourself. It's good to make some changes according to the actual situation. The accounts will be fine.

First of all, I think you are a recent graduate, you should have learned ERP and other financial software, try to use financial software to do accounting, it will be more practical and convenient than manual accounting, because the financial software directly set up some common subjects, and there is its own accounting system, manual accounting is more cumbersome, and it is easier to make mistakes, you can talk to your boss about what to use to build accountsNow let's talk about the issues to pay attention to: first, adapt to the enterprise.

The scale of the enterprise is directly proportional to the business volume, and the large-scale enterprise has a large business volume, the division of labor is also complex, and the number of books required for accounting books is also large. The scale of the enterprise is small, the business volume is also small, some enterprises, one accountant can handle all economic business, there is no need to set up many accounts when setting up account books, all the sub-accounts can be synthesized.

One or two copies will do.

Second, according to the needs of enterprise management. The establishment of account books is to meet the needs of enterprise management and provide useful accounting information for management, so it is necessary to meet the needs of management when building accounts to avoid duplicate accounting and bookkeeping.

Third, according to the accounting procedures. Depending on the size of the enterprise's business, the accounting procedures adopted are also different. Once the enterprise chooses the accounting processing procedure, it also chooses the setting of the account book, if the enterprise adopts the accounting voucher accounting processing procedure, the general ledger of the enterprise will be registered according to the accounting voucher sequence, and you will have to prepare a general ledger registered in the sequence.

The account books that different enterprises need to purchase when establishing accounts are not the same, and generally speaking, they should be determined according to the scale of the enterprise, the complexity of the economic business, the number of accounting personnel, the form of accounting adopted and the degree of electronicization. However, no matter what kind of business, there is a problem of monetary fund accounting, and cash and bank deposit journals must be set up. In addition, you need to set up the relevant general ledger and subsidiary ledger.

Therefore, when a business is just established, you must go to the accounting store to buy these kinds of account books and related account pages, it should be noted that there are many account page formats for the sub-ledger, and you should choose the format of the account page you need when choosing, such as the remaining three-column type, multi-column type, quantity and amount type, etc., and then choose the cover you need according to the number of sub-ledgers and the expansion nails or lines used to bind the sub-ledger. In addition, at the beginning of account establishment, it is necessary to prepare for the purchase of accounting vouchers [if the enterprise has more cash receipt and payment business, you can purchase collection vouchers, payment vouchers, and transfer vouchers when choosing; If the amount of business received and paid by the enterprise is small, you can also purchase accounting vouchers (general), accounting voucher covers, accounting voucher summary tables, accounting voucher binding lines, and binding tools. For the convenience of the report, you should also buy a blank balance sheet, income statement (Huipei profit and loss statement), cash flow statement and other related accounting statements.

1. Set up your own relevant accounts according to the order of the balance sheet and the profit and loss statement, choose the account settings you can use, and you can add them at any time in the future.

2. The expenses before the official opening (the tax bureau will set you a formal opening month) are enough to be credited to the start-up fee, and the amortization is credited to the current expenses in the month of opening, and the annual income tax is amortized and credited to the current year's expenses according to the five-year average period when the income tax is settled.

3. The things that have not been invoiced are recorded in the internal account, and they can be credited to the external account, but remember to make tax adjustments.

4. When recording other receivables, it is best to attach an IOU for personal purchase of office supplies or business needs, and it is best to flatten or mostly write off in a short period of time.

5. At the end of the month, the salary of the month shall be withdrawn, and the salary of the employee shall be borrowed: management expenses - salary, and the salary payable to the employee shall be credited.

At the end of the month, the taxes payable in the current month shall be calculated and debited, and the main business tax and additional --- business tax shall be borrowed.

--Education Fee Surcharge.

--Local Education Add-on.

--Urban construction tax.

Credit Taxes due.

Accrual of trade union funds and individual income tax.

6. When there is income, the tax payable shall be calculated and declared according to the tax payable as shown in 5.

It's not normal to have no income all the time, and the tax bureau will pay attention to you, in order to avoid trouble, do some no-ticket income after two or three months, otherwise it will be difficult to pass the customs.

7. There is no invoice for the expense of the items can be recorded in the external account, irrelevant (as long as it is not income) can be recorded in the external account, the big deal is to make tax adjustments, so that people feel that your account is real, office furniture and computers are best recorded in the external account, the tax bureau to check when you can also explain, after all, things are in your office.

The first is to take stock of existing assets and figure out how much cash the company has, how many fixed assets it has, who it owes money, and so on.

Clause. 2. Record your inventory results to the beginning of the corresponding account.

Clause. Third, start to record the normal monthly income, expenses, depreciation of fixed assets (depreciation here involves a tax issue, no invoice of fixed assets depreciation tax bureau is to do tax adjustment, if the purchase of those fixed assets without tickets is the investor's own pocket, will not be counted into the company's assets, if it is purchased with registered capital, in order to settle the account, the accounting must be recorded, the year-end final settlement of income tax tax adjustment, if you are the best to verify the collection, according to the account).

The rest is reported on a monthly basis. I don't want to say much about this, everyone who does accounting should understand.

Zero declaration is in the preparation period, generally no more than one year. If you are officially in business, it is impossible to have no income all the time, and when you lose all the registered capital, you will go bankrupt. You can do it.

Buy a software, everything can be done, what balance sheet, accounting accounts, depreciation of fixed assets, salary tax declaration, month-end closing ** dynamic generation.

To set up a set of accounts is to create a database entity file used to store financial data, which is actually a data file, as for what tables are in the database, you don't care, that's the maintenance staff's business. After the account set is built, you have to set up the account in it, account for the basic information such as the project department (such as ** business information, customer information, staff information, department information, etc.), voucher words, and then enter the beginning of the accounting period when you start to build accounts, and after the balance, you can enable the account set, that is, the initialization is completed, and then you can start to make vouchers. As for the report, you can enable the set of accounts and set it up later.

There is the account data in the account set, and the account can only be done when the account set is built.

1. Create a new account correctly. Whether it is a new cashier or an old cashier, when establishing a new account at the beginning of the year, the year-end balance of the previous year should be transferred to the "balance account" column, and not to be transferred to the "amount" column first, and then to the "balance column".

2.Sequential bookkeeping. The cash journal and the bank deposit journal must be registered in the chronological order of the business, and it is required to record each case, record the amount and balance of the day on a daily basis, and check it with the amount of cash in hand to see whether the accounts are consistent.

3.Correct correction of erroneous accounts. Misremembering or settling incorrect accounts is a common occurrence. The accounting system has always stipulated that financial and accounting personnel should correct wrong accounts in accordance with the correct method, and are not allowed to alter words or individual figures, and are not allowed to dig, supplement, scrape, or rub, and they are not allowed to use the words to fade and alter.

4.Choose the right ledger. Since the cash register and the bank deposit journal are both journals, it is necessary to use the staple book instead of the accompanying loose-leaf account.

The number of pages of the book is fixed, and the page number is printed on the account page in advance, if the bookkeeping forms a page separation or skipping lines, it should be written off with a red cross or red line, and the words "this page is blank" and "this line is blank" should be written in red letters, and the account page is not allowed to be torn off.

5.Correct reconciliation. After the cash journal is closed daily, the balance is reconciled with the cash balance on hand to ensure that the accounts match.

When the accounting is completed, the cashier should take the initiative to report the cash balance and reconcile with the accountant. The teller must also reconcile the deposit items with the bank frequently, <>

First of all, prepare four account books: cash journal, bank deposit journal, general ledger and subsidiary ledger, the first three are file bound book account books, that is, fixed page numbers, each 100 pages; Subsidiary ledgers can be three-column or multi-column.

Secondly, prepare all kinds of original vouchers and accounting vouchers, including receipt, payment, transfer vouchers or general accounting vouchers, as well as warehousing orders, outbound orders, sales orders, payroll sheets, etc.

Thirdly, according to the occurrence of business to make accounting vouchers and register relevant account books, according to the preparation of accounting statements.

Finally, the accounting statement will be signed by the leader and reported to the tax, industry and commerce and other institutions.

Accounting and period-end carry-forward process and entries for general enterprises:

1. Material collection.

Borrow: production costs.

Credit: raw materials.

2. Wages incurred.

Borrow: Production Costs Manufacturing Expenses.

Credit: Employee Remuneration Payable – Wages.

At the time of payment. Borrow: Employee remuneration payable - wages.

Credit: Cash Bank Deposits.

3. Water and electricity costs, machine material consumption, etc.

Borrow: manufacturing costs.

Credit: Cash, Bank Deposits, Accounts Payable.

4. Provision for depreciation.

Borrow: Manufacturing Expenses (for Workshop).

Administrative expenses (used by administrative departments).

Operating expenses (used by the sales department).

Credit: Accumulated depreciation.

5. Carry forward manufacturing costs.

Manufacturing cost allocation can be based on material consumption or labor costs, or actual man-hours or machine man-hours.

Manufacturing cost allocation rate for a product = Total material consumption for the product in the current period.

The amortized manufacturing cost of a product = the manufacturing cost allocation rate of the product The total manufacturing cost for the current period.

Borrow: production costs.

Credit: Manufacturing expenses.

6. Carry forward the finished warehousing products.

Borrow: Inventory of goods.

Credit: Production costs.

7. Accrual of business tax and additional tax (VAT is not accounted for in this account) borrows: main business tax and surcharge.

Credit: Tax Payable - Business Tax Payable.

Tax Payable - Urban construction tax payable.

Other payables - education surcharge payable.

Other payables - local education surcharge payable.

At the time of payment. Borrow: Tax Payable - Business Tax Payable.

Tax Payable - Urban construction tax payable.

Other payables - education surcharge payable.

Other payables - local education surcharge payable.

Credit: Bank deposits.

8. Carry forward the cost of goods sold and taxes for the month.

Borrow: Cost of main business.

Credit: Inventory of goods.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Taxes and surcharges on the main business.

9. Carry forward the income of the month.

Borrow: main business income.

Credit: Profit for the year.

10. Carry forward the profit of the month.

Borrow: Profit for the current year.

Credit: Administrative expenses.

Operating expenses. Finance Expenses.

Profit is quickly distributed - undistributed profit (debit in case of loss).

At the beginning of the year, the new unit should set up and apply account books according to the needs of the accounting work, which is commonly referred to as "account building". The basic procedures for account creation are: Step 1: According to the format requirements of various account books that need to be imitated and used.

1. Handling of accounting vouchers.

Received the shareholders to invest in the plant and equipment.

Borrow: fixed assets --- plants.

Set up a state of defense. Credit: Paid-up capital--- A shareholder.

b Shareholders. -c Shareholders.

Received money from a shareholder's investment.

Borrow: Bank with a strong deposit.

Credit: Paid-up capital--- A shareholder.

Purchase fixed assets.

Borrow: Fixed assets --- xx equipment.

Credit: Bank deposits.

Cover the start-up costs.

Borrow: long-term amortized expenses --- start-up costs.

Credit: Bank deposits.

2. Equipment account books and registration books.

If it is a manual account, then it is necessary to set up cash journal, bank deposit journal, fixed asset ledger, expense ledger, general ledger and other account books, and register them separately.

If it is a computer ledger, you can directly enter the voucher and generate various sub-ledgers and general ledgers, and print and save them.

3. Statements. Filled by hand.

Computer account generation.

1. Accounting is to determine the type, format, content and registration method of account books according to the provisions of the Accounting Law of the People's Republic of China and the national unified accounting system, as well as the specific industry requirements of the enterprise and the accounting business that may occur in the future.

2. The following basic principles must be followed in the establishment of accounts: (1) The principle of law. All units must set up accounting books in accordance with the provisions of the "Accounting Law of the People's Republic of China" and the national unified accounting system.

2) The principle of comprehensive systems. The account books set up should be able to comprehensively and systematically reflect the economic activities of the enterprises, provide the accounting materials required for the operation and management of the enterprises, and at the same time conform to the characteristics of the scale of production and operation and economic business of each unit, so that the account books set up can reflect the overall picture of the economic activities of the enterprises. (3) Principles of organizational control.

The account books set up should be conducive to the organization of account books, the division of labor among the personnel who build accounts, the strengthening of the post responsibility system and the internal control system, the management of property and materials, and the verification of accounts. (4) The principle of scientific reasonableness. The structure of the account books should be rigorous and scientific according to the functions and characteristics of different account books, and there should be a relationship of coordination or parallel restraint between the relevant account books.