What do you need to do when you start accounting?

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.

Establish accounts - carry forward the balance of the previous period - prepare accounting vouchers according to the original vouchers - register - make reports, and specific problems should be analyzed in detail. Similar.

1Set up an account.

2. Double-entry accounting.

3. Fill in and review accounting vouchers.

4. Register an account.

5. Cost calculation.

6. Property inventory.

7. Prepare accounting statements.

I think I'm going to make an account.

Cash. Bank deposits.

There are a few other subjects.

Didn't you learn.

It seems that what you learn in school is not the same as what you learn in real work.

1. Bank deposit 2. Cash 3. General ledger 4.

Are you a cashier? Why are the above people so simple, I want to ask you what are the basic qualifications of an accountant, if you are like the above, you don't have to be an accountant, but it may be that I am too worried, accounting is a difficult profession to do, you must first have the necessary psychological preparation, don't get along too well with your colleagues, that is not good for you, be careful.

First of all, it is necessary to initialize and place accounts in different accounts.

The first step, of course, is to fill in the accounting voucher according to the original voucher that has been audited correctly.

The first step is to create a set of accounts.

* Transfer 500,000 yuan from ICBC to Bank of Beijing, borrow: bank deposit - ICBC 500,000 yuan Loan: paid-in capital 500,000 yuan.

Borrow: Bank Deposit - Bank of Beijing 500,000 Yuan Loan: Bank Deposit 500,000 Yuan.

Earn interest, borrow: financial expenses - interest income Borrow: bank deposit from the Bank of Beijing to open an account 470 yuan, borrow: financial expenses - other 470 Credit: bank deposit 470 buy check 20

Borrow: Financial Expenses - Handling Fee 20 Credit: Bank Deposit 20 Cipher 50

Borrow: Management (Sales) Expenses - Office Expenses 50 Credit: Bank Deposits 50

1.Entertain guests with meals.

Borrow: Management (Sales) Expenses - Business Entertainment Expenses Credit: Bank Deposits (Cash in Hand) 2200 for gasoline and 780 for meals

Borrow: Management (Sales) Expenses - Vehicle Usage Fee 200 - Welfare Fee 780

Credit: Cash on hand 980

3.Purchase of tea 360 gasoline 284 office supplies 238 borrowed: management (sales) expenses - office expenses 360 + - vehicle use fees 284

Credit: Cash on hand 360+

4.Payment of wages.

Accrual borrowing: management (sales) expenses - wages.

Credit: Employee Compensation Payable - Wages.

Loan at the time of issuance: Employee remuneration payable - wages.

Credit: cash on hand (bank deposits).

5.Taxi fares.

Borrow: Management (Sales) Expenses - Transportation Expenses.

Credit: cash on hand.

6.Overtime.

Accrual borrowing: management (sales) expenses - wages.

Credit: Employee Compensation Payable - Wages.

Loan at the time of issuance: Employee remuneration payable - wages.

Credit: cash on hand (bank deposits).

7.Pay the ** fee.

Borrow: Management (Sales) Expenses - Postal and Telecommunications Expenses.

Credit: cash on hand (bank deposits).

8.Do cleaning labor fees.

Borrow: Administrative (Selling) Expenses - Miscellaneous Expenses.

Credit: cash on hand (bank deposits).

9.Car tolls. Parking fee.

Borrow: Management (Sales) Expenses - Vehicle Usage Fees.

Credit: cash on hand (bank deposits).

10.Buy hygiene products.

Borrow: Administrative (Selling) Expenses - Miscellaneous Expenses.

Credit: cash on hand (bank deposits).

11.Engraving fee.

Borrow: administrative (sales) expenses - office expenses.

Credit: cash on hand (bank deposits).

12.Courier fee.

Borrow: Management (Sales) Expenses - Postal and Telecommunications Expenses.

Credit: cash on hand (bank deposits).

If you do the internal account, you can do it according to the actual situation, and if you do the external account, you can write the meal, gasoline, and office expenses into a comprehensive voucher.

Office supplies are management expenses - office expenses.

Salaries are included in administrative expenses - salaries.

5 Included in the management fee - transportation expenses.

6 can be included in the salary schedule.

7. Included in the management expenses - postal and telecommunications expenses.

10. Office expenses and welfare expenses are acceptable.

11 Included in management expenses - office expenses.

12. Included in the management expenses - postal and telecommunications costs.

1. First of all, it is necessary to make the paid-in capital account.

Borrow: Bank Deposit - ICBC 500000

Credit: Paid-up capital 500,000

2. Borrow: Bank Deposit - Bank of Beijing 500000 Loan: Bank Deposit - Industrial and Commercial Bank of China 500000

3. Borrow: financial expenses - financial institution handling fees 470 + 20 + 50 = 540

Finance Expenses - Interest Income.

Bank Deposit - Bank of Beijing.

Credit: Bank Deposits - Bank of Beijing 540

4. Expenses: borrow: management expenses or sales expenses Amount credit: cash or bank deposits.

Design the set of accounts first, add or remove the accounting accounts, I don't know whether it is manual or software to process the accounts, if the software will be very fast.

How do you have this data and some don't?

This situation is common to many small private businesses, and it's actually very simple, first of all, make sure that you have to make a cash journal, otherwise how do you know how much you're paying. Then there is a question to consider; Because you don't have any cash to withdraw. How to do this journal, 1The money paid by the boss is regarded as the money borrowed by the company from the boss (issue a receipt to your boss, of course, you don't really have to give it to him, but it is necessary for the accounting, so that you have the original voucher to keep the account), and the voucher is as follows:

Borrow: cash on hand.

Credit: Other payables - the name of the boss.

2.Expense billing.

Borrow: Administrative Expenses - Office Supplies.

Credit: cash on hand.

3.As mentioned earlier, the cash money is borrowed, so it must be repaid.

Debit: Other payables - the name of the owner.

Credit: Bank deposits.

Bookkeeping is like this, however, there is a problem that you receive the expense bill first, and then you can confirm the amount of accounting, this order is reversed, solution:

Leave the receipt of the fee bill unaccountable, accumulate a certain amount or record it together at the end of the month, so that you can determine the amount of the fee and confirm how much to borrow to your boss. In this order, you can follow the steps above. Repayment can be made in the next month, not necessarily in the same month.

1. In this case, you need to check the cash with the boss regularly, and whether the boss is only in charge of cash, or cash and bank deposits, are in charge of the boss equivalent to the position of cashier, if this is the case, just do it according to the requirements of the cashier's position. Then the reimbursement form is that the boss has paid directly, and there is always a boss to sign it, and it must be there, so that it can be booked. It stands to reason that the reimbursement form should be filled out by the reimburser and signed by the boss, stamped with a cash payment seal, and passed to the accountant for accounting.

Accounting entries such as:

Debit: Administrative expenses - office expenses (if calculated by department, another department can be set up here) 100 Credit: Cash 100

2. If there is a special cashier, the situation will be said separately, I hope it can help you!

The boss manages the cash, that is, the boss is equivalent to the cashier, as for the employee to buy things for reimbursement, the boss pays directly, and when you give you the reimbursement form, the accountant will make a pen entry:

Borrow: Administrative Expenses - Office Expenses 100

Credit: Cash on hand 100

Accounting entries are simple, but your situation is not a long-term solution after all, you don't touch cash, you can't check with the market, and the accounts can't be sure whether they are correct. 、

It is best to slowly cultivate your boss's cash consciousness and let him register the cash journal or he must clearly tell you the details of daily cash receipts and expenditures, the cash balance of the day, etc., so that you can also grasp the cash dynamics in disguise and not be tied down.

As for whether the boss communicates well, it's hard to say.

The reimbursement form must have the signatures of Xiao Li and your boss.

Then you do the vouchers.

Borrow: Administrative expenses.

Credit: Cash. Then you register a cash journal.

Borrow: Administrative Expenses - Office Expenses 100

Credit: Other payables - boss 100

That is, if the boss is responsible for the expenses, the company borrows the boss's money.

It is necessary to establish a cash journal and a bank deposit journal, which can be kept by anyone, but it must be clear that these two accounts are the focus of inspection by the tax authorities.

The corporate system requires accrual accounting, i.e., revenue is recognized once a month. You can earn 8,300 yuan per month for the first 11 months and 8,700 yuan for the last month.

When receiving money borrowed: bank deposit 100000

Credit: Deferred income 100,000

Note that this is clearly predictable, and the revenue that will be realized in the future, and has already been received, should be deferred income rather than pre-receivables.

At the end of each month thereafter, Borrow: Deferred Income Credit: Income from Main Business.

After 12 months, the book will become a bank deposit debit of 100,000 yuan, and the main business income credit of 100,000 yuan, and this account will be flattened.

**The cost of the right to use ......That's what your company actually pays. No matter how much the other party costs, for you, how much you actually pay, this advertising cost is how much. Advertising expenses are deducted before tax, how can income tax be uneven?

Borrow: Bank deposit.

Credit: Accounts received in advance.

Debit: Accounts receivable in advance.

Credit: main business income.

The tax payable -—— the VAT payable (output tax).

See Guide to the Application of Accounting Standards for Business Enterprises

Sign up for a real account class, I just finished the exam, I don't know anything, now I am ready to go to the real account class, and then ——— to the job practice.

1.Under normal circumstances, the interest on bank loans is used as financial expenses, while the interest on bank deposits is offset against financial expenses; However, your loan is a private loan, and there is no bank receipt, so you can't do financial expenses, you can only do internal accounts, and the external accounts (to the tax bureau) will be punished if you do financial expenses, and the tax bureau does not recognize private loans.

2.Shirts, cosmetics and small things used in performances, you should have charged students for them, and they actually belong to **, and as a school, you should not make a profit from this kind of ** behavior (that is, you must not increase the price), so.

Do when charging students.

Credit: cash on hand Credit: Other payables.

Things are done when they are bought back for reimbursement.

Credit: Other Payables Credit: Cash on Hand.

If you increase the price, the profits you make should not be made into the external account, but into the internal account.

3.The ** fans that are usually bought are recorded as fixed assets, and other small office supplies are directly credited to the management expenses.

4.The lost money is transferred to the debit side of the "undistributed profits".

Private schools also use the school accounting system and subjects.

1. Included in other income. As long as the interest on private loans does not exceed the interest rate of commercial banks stipulated by the state, it is not illegal.

Borrow: Other Income - Interest Income.

Credit: bank deposits, etc.

The school does not use subjects with financial fees.

2. Borrow: expenditure on education.

Credit: cash, bank deposits, etc.

3. Included in the operating expenses, there is no management expense in the school's expenditure subjects: operating expenses.

Credit: cash, bank deposits, etc.

4. Yes, the end of the period is carried forward to the "Operating Balance" account. In the case of a loss, the operating balance is the debit balance.

1. The first thing to do every month is to register the accounting voucher according to the original voucher (when making the accounting voucher, there must be a person with the right to sign the financial account, and then you are doing it), and then at the end of the month or regularly prepare the account summary table to register the general ledger (the reason why the month-end registration is because it is necessary to pass the account summary table trial balance to ensure that the record is not wrong), and each business will be registered according to the accounting voucher. 2. 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, urban construction tax, education surcharges, etc. 3. At the end of the month, after compiling the account summary table, prepare two entries.

The first entry: transfer the total amount of profit and loss accounts to the profit of the current year, and credit the profit of the current year by borrowing the main business income (investment income, other business income, etc.). Second entry:

The profit of the current year is used to credit the cost of the main business (main business tax and surcharge, other business costs, etc.). After the transfer, if the difference is on the debit side, it is a loss and does not need to pay income tax, if it is on the credit side, it means that the profit needs to pay income tax, calculation method, income tax = credit difference * income tax rate, and then make a bookkeeping voucher, borrow income tax credit tax payable - income tax payable, borrow income tax credit income tax (although income tax is related to profits, but it is not a loss must not pay income tax, mainly to see whether the adjusted taxable income is positive, if it is a positive number, income tax should be calculated, At the same time, it is also necessary to pay attention to the income tax accounting method, when the tax payable method is adopted, the amount of income tax account and tax payable account is equal, and when the tax impact method is adopted, the amount of income tax account and tax payable account is not equal when there is a time difference). 4. Finally, according to the balance of the assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investment, etc.) liabilities (notes payable, accounts receivable, etc.) and owner's equity (paid-in capital, capital reserve, undistributed profits, surplus reserve) of the general ledger (refers to the amount registered on the last day of the general ledger account), the balance sheet is prepared according to the profit and loss accounts (such as management expenses, main business costs, investment income, etc.) of the general ledger or account summary table. The amount of the main business addition, etc.) (the amount of occurrence refers to the amount incurred in this month) to prepare the income statement.

Financial processes. 5. The rest is to bind vouchers, write notes to reports, analyze the situation table, and so on. 6. Pay attention to the problem: In addition to the preparation of accounting vouchers and registration of detailed accounts, the above are carried out at the end of the month.

At the end of the month, cash and bank accounts must be consistent with the account certificate and the actual account. At the beginning of each month, adjust the bank account balance reconciliation statement according to the bank statement, and pay attention to the analysis of the outstanding amount. Pay attention to the time when filing your taxes at the beginning of the month and don't file your taxes late.

In addition, invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions on a monthly basis, including: accounts receivable, accounts payable, and other receivables.