Regarding the two issues of accounting, what are the problems of accounting

1. Resell the amount payable that cannot be paid.

Debit: Accounts payable.

Credit: Capital Reserve - Other Capital Reserve.

Note: For accounts payable that cannot be paid, they should be included in the capital reserve and not included in the current profit or loss. However, according to the provisions of the tax law, the accounts payable that cannot be paid should be included in the taxable income for the current period.

2. Discounting of interest-bearing bills.

Maturity value of notes 23400 23400 6% 60 360 23400 234 23634 yuan.

Discount period 60 15 45 days.

Discount interest 23634 8% 45 360 yuan.

The discount amount is 23,634 yuan.

Entry: Debit: Bank Deposit Yuan.

Borrow: financial expenses yuan.

Credit: notes receivable 23,400 yuan.

over

1. Accounts payable monopoly:

Debit: Accounts payable.

Credit: Non-operating income.

Carry-forward of the current year's profit:

Borrow: Non-operating income.

Credit: Profit for the year.

2. Discount the unexpired bills with interest:

First calculate the interest payable: discount interest 23400*8 12 30*15 78 coupon interest: 23400*6 12 30*15 interest payable

Borrow: Bank deposit.

Borrow: Finance Expenses.

Credit: Notes receivable 23400 hereby!

The problems of accounting include the lack of scientific accounting of accounting subjects, the direct cost of purchased materials, the abnormal loss of purchased goods on the way, and the transfer of VAT input tax.

1. The accounting of accounting subjects is not scientific enough, and there are problems with the level setting, which brings trouble to accounting and financial management.

In an audit, it was found that a company's "accounting account levels are complex, up to 9 levels, and many of them only have subordinates, no superiors, and the level setting lacks logic."

2. The purchase of materials is directly included in the cost, and the purchase of raw materials without raw material accounting is directly included in the "production cost" account, which does not meet the provisions of raw material accounting.

3. Abnormal losses occur on the way to purchase and purchase goods, and the input VAT is not transferred out. Normal wear and tear during transportation is included in the purchase cost of the current batch of materials.

The vast majority of domestic and foreign-funded enterprises that are suitable for the implementation of the enterprise accounting system are the accounting errors that often occur in the audits that have been sorted out. The following is a collection of accounting errors and related correct handling methods for you, welcome you to learn from and reference, I hope it will be helpful to you.

During the audit process, I have been in contact with different types and sizes of enterprises, and the professional ability of the financial personnel of each enterprise is also very different. Financial personnel in their daily work will inevitably have this or that error, but after sorting and induction, the following mistakes and errors are the most frequent financial personnel, with the same nature, indicating that this is the difficulty and blind spot of financial work, and we are reminded to pay attention to it in daily work.

Legal basis: Provisional Regulations of the People's Republic of China on Value Added Tax

Article 10 The input tax on the purchased goods with abnormal losses shall not be deducted from the output tax", and the input tax contained in the goods cannot be declared and deducted.

Accounting System for Business Enterprises

Article 27 When a fixed asset is acquired, it shall be recorded at the cost at the time of acquisition. The cost at the time of acquisition includes the purchase price, import duties, transportation and insurance costs, as well as the expenses necessary to bring the fixed asset to its intended useable condition. The cost of acquisition of fixed assets should be determined separately on a case-by-case basis.

If it is not possible to obtain real documents such as formal bills at the time of purchase of fixed assets, it can be appraised and recorded, and depreciation can be calculated according to the value of the appraised account, but in terms of tax treatment, it cannot be deducted before the sale of the tax chain.

The accounting content includes: payment and valuable ** ear of receipt and payment; the sending, receiving, adding, decreasing, and using of property; the occurrence and settlement of claims and debts; the increase or decrease of capital and **; calculation of income, expenses, expenses, costs; calculation and processing of financial results; Other matters that require accounting procedures and accounting.

Accounting refers to the bookkeeping, accounting and reporting of the economic activities of specific entities through confirmation, measurement, recording and reporting with currency as the main unit of measurement, so as to provide relevant accounting information users with the accounting information required for decision-making. The object of accounting is the capital movement of a specific entity, including the investment of funds, the circulation of funds, and the withdrawal of funds.

Accounting methods include:

1. Classification of accounting subjects, scientific classification of the specific content of accounting objects.

2. Double-entry bookkeeping, which is a method in which each economic business item should be recorded in two or more accounts related to each other at the same time with an equal amount.

3. Register the account books, and record them in the relevant books according to the accounting vouchers that are audited and correct.

4. Cost calculation refers to the collection of all expenses incurred in the process of operation, so as to clarify the total cost and unit cost of each object.

5. Property inventory, inventory of property, materials, monetary funds and other assets for a specified period or from time to time.

6. Prepare financial accounting reports, reflect the economic activities of each unit in a certain period of time and prepare reports according to the data recorded in the account books.

The next seven steps: 1. Classify the original vouchers. After obtaining the original cavity voucher, it is necessary to check whether it complies with the accounting procedures.

2. Prepare accounting vouchers. According to the classification of the original vouchers, the preparation of accounting vouchers is carried out.

3. Register account books. After the accounting voucher is approved, the account book can be registered through the accounting voucher.

4. Summary of accounting vouchers. Aggregate the information of the accounting slip.

5. Register the general ledger. The general ledger is registered according to the summary table of accounting vouchers for the trial balance.

6. Reconciliation and settlement. After registering the general ledger, it is necessary to reconcile and settle the accounts to ensure that the account certificates are consistent, the accounts are consistent, the accounts are consistent, and the account tables are consistent.

7. Prepare accounting statements. After registering the general ledger, you can prepare financial accounting statements.

These assumptions can solve or circumvent some problems in the accounting process. It mainly includes the following aspects:

1. Economic entity assumption: It is assumed that the enterprise is an independent economic entity, and its owners and other enterprises are independent of each other.

2. Continuing operation assumption: It is assumed that the enterprise will continue to operate and there will be no bankruptcy and other situations.

3. Accounting period assumption: It is assumed that the accounting of the enterprise is carried out according to a certain time period, such as one year, half a year, etc.

Setup of ledger accounts.

Although the current setting of accounting subjects for public institutions takes into account the general laws governing the operation of public institutions' funds, and also makes relevant provisions on the contents of foreign investment and non-independent accounting that may arise when public institutions go to the market, sometimes they ignore the special laws governing the operation of public institutions' funds in the service market under the market economic system, resulting in some gaps in the accounting subject system of public institutions, and as a result, the lack of evaluation effect of departmental funds is not conducive to truly reflecting the actual use efficiency of the unit's own funds.

Distortion in the accounting of fixed assets.

The accounting of fixed assets in China's accounting system is still not comprehensive enough. When acquiring fixed assets, it is only recorded according to the actual cost value of fixed assets, increasing fixed assets and fixing**, but fixed assets are not accounted for in the subsequent use of wear value and depreciation, because depreciation expenses are not considered in the actual business cost accounting of the unit, the cost accounting is not in place, and then the accounting distortion occurs. This method of accounting for fixed assets directly inflats the total assets of the unit, so the accounting status of the assets of the unit cannot be truly and accurately reflected.

The information in the accounting statements is not accurate enough.

The financial statements of an enterprise are composed of a balance sheet, a cash flow statement and a profit and loss statement, while the financial statements of a public institution are mainly composed of a balance sheet and a statement of income and expenditure. The financial balance formula for such a balance sheet is: assets + income = liabilities + expenses + net assets; Combining financial status information with business information confuses period and point-in-time accounting information.

In addition, the unit does not prepare a cash flow statement, which makes the cash income and expenditure of the unit unable to be accurately reflected, which is not conducive to the decision-making and management of the unit leaders based on accounting information, and is also easy for external users to make wrong judgments on the financial status and information of the unit.

Problems with accounting supervision.

With the continuous deepening of the reform of the economic system and the development of economic diversification, the problem of the lack of effective guarantee for the accounting supervision function has become increasingly prominent. In the process of supervision, some vagueness in the concepts of accounting supervision and audit supervision has led to the weakening of accounting supervision. In addition, the imperfection of the internal supervision system and the lack of strict control over economic activities before, during, and after the event have also led to the over-formalization of accounting supervision, and it can even be said that it is a virtual reality.

As a result, the economic activities and accounting work of the units themselves are in a state of weak supervision, resulting in a large number of violations of discipline. In addition, the department's accounting personnel do not have a strong sense of supervision, a weak sense of the legal system, a lack of awareness of occupational risks, a weak ability to make professional judgments, and a poor ability to self-control.