Rural accounting practice, how to do rural 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.

According to the Accounting Law of the People's Republic of China (1999).

Article 43 Any person who forges or alters accounting vouchers or accounting books, or prepares false financial accounting reports, which constitutes a crime, shall be investigated for criminal responsibility in accordance with law.

Where there is conduct in the preceding paragraph, but it does not constitute a crime, the people's finance department at or above the county level shall give a notification, and may impose a fine of between 5,000 and 100,000 yuan on the unit; The directly responsible managers and other directly responsible personnel may be fined between 3,000 and 50,000 RMB; If they are state employees, they shall also be given administrative sanctions of removal from office or even dismissal by their units or relevant units in accordance with law; For the accounting personnel, and by the people's financial department at or above the county level to revoke the accounting qualification certificate.

According to the Law of the People's Republic of China on the Administration of Tax Collection (amended in 2001).

Article 63 A taxpayer who forges, alters, conceals or destroys account books or accounting vouchers without authorization, or who overlists expenses or omits or understates income in the account books, or refuses to file or makes false tax declarations after being notified by the tax authorities, or fails to pay or underpays the tax payable, shall be guilty of tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of taxes not paid or underpaid; where a crime is constituted, criminal responsibility is pursued in accordance with law.

According to the Criminal Law of the People's Republic of China.

Adopted at the Second Session of the Fifth National People's Congress on July 1, 1979.

Amended at the Fifth Session of the Eighth National People's Congress on March 14, 1999).

Article 201 Where a taxpayer adopts the means of forgery, alteration, concealment, or unauthorized destruction of account books or accounting vouchers, over-listing expenditures or omitting or under-listing income in the account books, refusing to make a declaration or making a false tax declaration after being notified by the tax authorities, fails to pay or underpays the tax payable, and the amount of tax evaded accounts for more than 10 percent but less than 30 percent of the tax payable and the amount of tax evaded is between 10,000 and 100,000 yuan, or the tax evasion is given a second administrative penalty by the tax authorities for tax evasion. A sentence of up to three years imprisonment or short-term detention is to be given, and a concurrent fine of between 1 and 5 times the amount of tax evaded is to be given; Where the amount of tax evaded accounts for more than 30 percent of the tax payable and the amount of tax evaded is more than 100,000 yuan, a sentence of not less than three years but not more than seven years imprisonment and a fine of not less than one time but not more than five times the amount of tax evaded shall be given. Where a withholding agent fails to pay or underpays the withheld or collected tax by employing the means listed in the preceding paragraph, and the amount accounts for more than 10% of the tax payable and the amount is more than 10,000 yuan, it shall be punished in accordance with the provisions of the preceding paragraph.

Where the conduct in the preceding two paragraphs has been committed multiple times, and it has not been handled, it is to be calculated on the basis of the cumulative amount.

Article 211: Where a unit commits the crimes provided for in Articles 201, 203, 204, 207, 208, or 209 of this Section, the unit shall be fined, and the directly responsible managers and other directly responsible personnel shall be punished in accordance with the provisions of those articles.

3 years. Hope it helps.

Employee Compensation Payable Wages Temporary Worker Wages.

The steps of rural accounting are as follows:

1. Accounting.

Establish accounting books, set up and use accounting accounts for each accounting unit. Verify the authenticity and completeness of the original documents. Handle fund payment and settlement.

Record, calculate, and report on the increase, decrease, and results of the unit's various funds. Collation and filing of accounting books and other financial information. Inquire about financial information data at any time.

Second, ** purchase management.

**Centralized purchase and purchase of monthly plan declaration management. Coordinate and organize the first centralized procurement and purchase, fixed-point procurement and unified procurement and procurement projects of departments and departments. Handle the specific payment and accounting business of the purchase funds of the unit.

3. Fixed asset management.

Accounting for fixed asset general ledger and subsidiary ledger. Supervise and urge all units to strengthen the daily management of fixed assets. Carry out regular inventory of fixed assets.

China's "Accounting Standards for Business Enterprises" has made clear provisions on the objectives of accounting: the goal of accounting is to provide accounting information related to the financial situation, operating results and cash flow of enterprises to users of financial accounting reports, reflect the performance of the management of enterprises entrusted by the people, and help users of financial accounting reports to make economic decisions.

Agricultural Accounting Processing:

1. Purchased seedling seeds, according to the actual cost, debit: consumable biological assets--- seedling cost credit: bank deposits.

2. When purchasing pesticides, fertilizers, plastic films, etc. produced in the process of agricultural production: borrowing: raw materials--- pesticides, fertilizers, and plastic film loans

After Cash Use: Borrowing: Agricultural Production Costs --- Direct Material Loans:

Raw materials: radical ruler eggplant--- pesticides, fertilizers, mulch films.

3. The wages, bonuses, and welfare expenses of personnel in the process of agricultural production, including the labor costs of mechanical operators, when wages and benefits are paid: borrow: credit for employee remuneration payable

Cash Carry-over Labor Cost: Borrow: Agricultural Production Cost --- Direct Labor Cost Credit:

Employee compensation payable.

4. The expenses incurred in the production process for mechanical operations such as ploughing, harrowing, sowing, fertilization, cultivating, weeding, spraying, etc., borrow: agricultural production costs--- mechanical operation costs, and cash.

5. Carry forward the production cost of this month: consumable production materials--- xx seedling loan: agricultural production cost--- direct materials, direct manual mechanical operations.

6. **Seedling loan: agricultural product loan: consumable biological assets---xx seedlings (must consumable biological assets be carried over to agricultural products, can it not be carried over?) **Time: Debit: Accounts Receivable Bank Deposit Credit: Main Business Income.

7. Carry forward the cost of sales according to the book value: the main business cost loan: the trapped refers to agricultural products.

8. The cost of sales carried forward at the end of the period is borrowed: the profit loan of the current year: the cost of main business.

The contents of rural accounting practices are introduced as follows:1. The accounting method of village economic activities.

1.The accounting method of village economic activities is the loan accounting method, which is based on the formula of "assets = liabilities + owners' equity" to keep accounts, and it is necessary to follow the accounting rules of "there must be loans and loans must be equal" when lifting slag. Applying this rule, the bookkeeping of each economic transaction is in the opposite direction and the amount is equal, and at any point in time, all accounts must maintain a balance between the borrower and the borrower.

The balance formula is as follows:

Total Opening Debit Balance = Total Opening Credit Balance.

Total debit amount for the period = Total credit amount for the current period.

2 Total debit amount at the end of the period = Total credit amount at the end of the period.

It is the use of "borrow" and "credit" as accounting symbols, "borrow" and "credit" two words, has been out of touch with the meaning of the word, only equivalent to the four operations in the addition, subtraction, multiplication, division of the symbol to ignite.

Method 2 of village accountant.

1. Accounting.

1. Establish accounting books of each accounting unit, set up and use accounting accounts.

2. Review the authenticity and completeness of the original voucher.

3. Handle fund payment and settlement.

4. Record, calculate and report the increase and decrease of various funds of the unit and its results.

5. Sorting and archiving of accounting books and other financial information.

6. Provide inquiries about financial information and data at any time.

Second, ** purchase management.

1. **Centralized purchase and purchase of monthly plan declaration management.

2. Coordinate and organize the most centralized procurement and purchase, fixed-point procurement and unified procurement and purchase projects of departments and departments.

3. Handle the specific payment and accounting business of the purchase funds of the unit.

Rural accounting practice refers to the specific practice of accounting operation and management carried out in rural areas.

Rural accounting practices mainly include:

1. Rural financial management.

Rural accounting practice involves the financial management of rural collective economic organizations, professional farmer cooperatives, family farms and other units. This includes the preparation and implementation of pre-omission accounts, account processing, fund management, audit and accounting, etc., to ensure that the financial status of rural units is compliant and accurate.

2. Rural accounting.

Rural accounting practice requires detailed records and accounting of the income, expenditure, assets, and liabilities of rural units. This includes the preparation of accounting books, the preparation of accounting vouchers, bookkeeping, etc., for financial analysis and decision-making.

3. Rural tax administration.

Rural accounting practices also involve the management of tax revenues in rural areas. This includes taxpayer registration, tax declaration and payment, invoice management, and implementation of preferential tax policies, etc., to ensure that rural units fulfill their tax obligations in accordance with the law.

4. Rural financial reporting.

Rural accounting practices are required to prepare and submit corresponding financial reports. This includes the preparation of statements such as balance sheets, income statements, cash flow statements, etc., and the provision of financial information on rural units to relevant departments and stakeholders. Pure slippery.

Difference Between Rural Accounting Practice and Accounting:

1. The scope is different.

Accounting is a discipline that covers a wide range of fields such as financial accounting, management accounting, cost accounting, etc., and is applicable to accounting practices in various industries and organizational forms. Whereas, rural accounting practice is an accounting practice specific to the rural economy, focusing on the financial management and decision-making of rural economic activities.

2. The content is different.

Accounting mainly studies general theories and methods such as accounting principles, accounting systems, accounting standards, and financial statements. On the other hand, rural accounting practice focuses more on the characteristics of rural economy, including accounting issues in farmland water conservancy, agricultural production, rural collective economy and other related fields.

3. The goals are different.

The goal of accounting is to provide information to support the business and management decisions of a business or organization and to ensure the accuracy and transparency of financial statements. The objective of rural accounting practice is to provide financial information on the development of rural economy for rural economic management and policy making.

<>p>1. Fill in the accounting voucher according to the original voucher received or the summary table of the original voucher.

2. Register the cash journal and bank deposit journal according to the receipt and payment accounting vouchers that have been prepared.

3. Register the detailed ledger according to the accounting voucher.

4. Summarize and compile account summary tables according to accounting vouchers.

5. Register the general ledger according to the account summary table that has been prepared.

6. At the end of the period, prepare the balance sheet and income statement and other related financial statements according to the general ledger and sub-ledger. It refers to the process of accounting processing by rural accountants, and it is also the whole process from the beginning of filling in vouchers to the end of preparing statements.

The steps to do a good job in rural financial auditing are as follows:

1. Do a good job in the four passes, and do a good job in the pre-audit of rural financial accounts: that is, do a good job in bill management, data auditing, property inventory, and post-event supervision.

2. Earnestly grasp the special audit of the economic responsibility of cadres during their tenure and departure or key to Chang's appointment: clarify the audit objects and priorities; Strengthen business training and improve the professional quality of auditors; For village cadres who have been appointed or transferred out of office and have no economic problems after auditing, they can participate in the general election or be transferred from other positions; For those who have economic problems, follow up and pursue responsibility.

Rural financial auditing is an economic supervision activity that examines and evaluates the financial revenue and expenditure activities of rural production and business operation units to determine whether they are true, correct, legal, reasonable, and effective.

p>1. Economic supervision functions. In accordance with the relevant guidelines, policies, laws, regulations, rules and regulations, expose and investigate violations of law and discipline in the pickpocketing of economic shirts, and safeguard the interests of the socialist economy;

2. Financial supervision function. By reviewing the financial revenue and expenditure and the implementation of the financial system, to ensure the normal progress of production and business activities;

3. Economic management functions. Through auditing and inspection, analyze and study all economic activities, business management status and factors affecting the improvement of economic efficiency, and put forward suggestions for improvement to strengthen economic management and improve economic efficiency;

4. Economic evaluation function. Audit the financial statements or other information of the audited unit, and evaluate the authenticity and correctness to obtain the recognition and trust of the relevant parties.

The strategic goal of finance is to create and realize value for the enterprise through the allocation and use of capital. The financial strategic goal is the core goal of the company's strategic objectives, including value creation and value realization, the value creation process is usually the scope of internal management of the enterprise, and the value realization process is completed through external communication.

Enterprise value refers to the intrinsic value of the enterprise, that is, the net present value of a series of expected future cash flows that the enterprise will create for its equity owners, which is the current value of the equity cash flow for the first period.

Value realization refers to the effective communication with shareholders and external investors, the correlation between value creation and value, and the difference between the expected value of management and the expected value of the market, so that the operating performance can be effectively reflected in the shareholders' investment benefits of the capital market.

The primary accounting certificate needs to be familiar with the knowledge points of the textbooks, lay a solid foundation, and at the same time do the exercises related to the knowledge points, and start to do the real questions after reading the textbooks, and combine reading books with questions, not only can you learn the basic knowledge content in a carpet way, but also firmly grasp the key points and difficulties of the knowledge in each chapter, deepen your understanding and memory, and do the above, the exam is not a problem.

Subjects of the Junior Certificate in Accounting Examination.

There are only two subjects in the primary accounting certificate examination, namely "Elementary Accounting Practice" and "Fundamentals of Economic Law", of which "Elementary Accounting Practice" involves the basic principles and knowledge of financial accounting measurement and accounting, including accounting overview, assets, liabilities, owners' equity, income, expenses and profits, financial statements, management accounting basics, ** accounting basics, etc.; "Fundamentals of Economic Law" covers important legal knowledge in the field of finance, including legal basis, accounting legal system, payment and settlement legal system, labor contract and social insurance legal system, four major taxes and various small taxes.

Passing Criteria for the Junior Accounting Examination.

The total score of each subject in the examination is 100 points, and the passing standard is 60% of the total score, that is to say, if the score of each examination reaches 60 points, even if the examination is passed, both subjects can be qualified to obtain the junior accounting title certificate.

Advice on learning for a junior accounting certificate.

1. Closely follow the study of practical teaching materials, taking into account the comprehensiveness and focus.

The scope of the examination questions for the primary accounting certificate will not exceed the content of the textbook, so it is necessary to study the textbook comprehensively and carefully, at least ensure that you read it carefully more than twice, and truly familiarize yourself with the content of the textbook.

2. Be good at summarizing the rules and focus on mastering them through comparative methods.

Learning is a gradual process, and many candidates will forget what they have learned before the Junior Accounting Certificate Exam, or they will not be able to use the types of questions flexibly. In order not to have the above situation, we must pay attention to sorting out the knowledge points in the textbook after being familiar with the relevant knowledge points, summarize and compare them in time, master the core knowledge system, and then gradually familiarize the unfamiliar test points and simplify the complex knowledge by regularly reviewing and filling in the main content connected by the framework.