Questions for Newcomers to Accounting 10, Questions for Newcomers to Accountants

Accounting reference for the restaurant industry :)

1.Housing lease fees, if the business lease is not long, should be treated as an operating lease. When the fee is confirmed: "Long Wait" is debited.

"Amortized expenses", credited cash, etc., when apportioned in each period, the operating expenses are borrowed, and the long-term amortized expenses are credited; If the lease period is very long, it should be pressed.

Treat it as a financial leasing business (determine the discount rate, determine the service life, include operating expenses when depreciation, and amortize financing expenses without recognition.)

In the cost. )。

2.If the cost of house decoration materials is small, it shall be directly included in the current profit and loss management expenses; If the amount is larger: (1) If it is your own room.

The cost of materials for house, house decoration or renovation and expansion shall be included in the construction in progress or fixed assets; (2) If it is a rented house, press new.

The standard, which can be included in the long-term amortized expenses, should be apportioned between the shorter period of the beneficiary accounting period and the operating period, and the long-term amortized expenses shall be borrowed from the management expenses when apportioned.

3.The amount of natural gas project shall be included in the corresponding construction in progress, and shall be transferred to fixed assets after completion; or directly credited to the fixed assets account, folded.

In the old days, it was included in the operating expenses (the difference: the purchased fuel costs were included in the cost of the main business).

4-5.When purchasing office supplies, borrow: administrative expenses - office, credit: cash, etc.

6.-11.All the purchase of restaurant equipment should be included in the fixed assets account, and the depreciation should be re-included in the operating expenses, not included in the cost.

Purchased kitchen equipment, dining room tables and chairs.

You are included in the fixed assets, debit: fixed assets credit: bank deposits.

The purchase of printers and desks you charge to the management costs.

You will include the natural gas project in your operating expenses.

The remaining 100 yuan has not been paid by the other party, and it should be counted".Accounts receivable"Subjects. The complete accounting entries are as follows:

Borrow: Bank deposit 9900

Debit: Accounts receivable 100

Credit: main business income 9900

Credit: Tax Payable - VAT Payable (Output Tax) 100

The first five years of the workplace are the main stage of laying the foundation, and the accumulation of this period can produce qualitative genetic mutations for the subsequent career development. Therefore, be sure to set your first five-year goal. What ability to improve, to what extent, must be affirmed by whom.

If the goal is not clear, you can also choose an old-timer from the workplace as a role model.

Root expertise is of high quality, condensed, and rich in underlying logic and basic definitions, which is what we need most. If you focus on second-hand, or even three-handed and four-handed data, you usually get twice the result with half the effort, and it is useless to practice hard at a low level for a long time. First-hand professional knowledge mainly includes laws and regulations, research of the gods, academic journals, etc., and can also communicate and think with industry leaders, and obtain quintessential professional knowledge according to communication.

Second-hand expertise is also good, as long as you faithfully retell it and have clear factual arguments and **. Three-handed and four-handed, forget it, consume time.

Surpassing the main work performance of predecessors, the implementation has not forgotten to think about independent innovation. That is, in work, we must think more and find more efficient ways to complete work tasks, and don't just stick to our laurels because you are a novice. For example, in accounting, a variety of excel templates are often used, and if you can feel that the data processing method is very inefficient, then you can completely redesign the template to make the work more efficient.

Accounting has a very complete knowledge structure, vertically from accounting to financial management, to corporate finance and then from enterprise valuation. Horizontally, from accounting to taxation to financial auditing to internal control. No matter which industry is chosen at the end, the foundation of accounting and management accounting cannot be lost.

As he said, "Don't build a spiritual platform in front of the floating sand", basically build a solid foundation, and the hollow can be better used in the future. The structure between the amount of knowledge and the points of knowledge is crucial.

If a relatively stable structure can be produced in the middle of the knowledge points, professional knowledge will form a kind of professional knowledge crystallization. For example, the accounting processing of investment is more headache for those who study finance, and the knowledge is updated quickly, and the situation of ordinary use is less, and the sense of distance is an important cause of headaches. I think there's also a deep, crucial reason for that, which is that we don't have the expertise to do it.

Reading more professional books and cultivating a good habit of note-taking are indispensable steps for rapid growth. The first two years of employment are also the most suitable period for investigation, and the time is relatively sufficient; Relying on the syllabus, you can quickly build a professional knowledge tree-like structure; If you don't want to investigate, you can also refer to the content of the syllabus, fill in professional skills one page at a time, and lay a solid foundation.

As a newcomer, you will be able to use the expertise of your position; Ability to use office software and financial systems; Proficient in the use of professional knowledge in their own positions;

Accountants who are new to the workplace must communicate more with the old accountants, and then accumulate some experience.

For the new job of accounting, the personal advice of the newcomer is to learn more from the elderly, and ask more privately if you don't understand, or to learn some new Zen training classes in Qizhong.

There are many novices in the workplace who don't know how to get into the working state quickly, so what do newcomers need to pay attention to when they first enter the accounting workplace?

Precautions for newcomers to the accounting profession.

1. Before going to work, you should understand the basic information of the company you work for. For example, whether the nature of the company is a small-scale taxpayer or an ordinary taxpayer, the company's main business, etc.

2. After obtaining permission from the accounting or financial manager, check how the company's recent accounts have been handled. Especially on how the business is recorded and how the entries are written. What kind of business corresponds to what original documents, understand the company's accounting procedures.

3. Check the company's financial software used to process accounts and learn more about the use of the software. Here, we mainly focus on the accounting accounts used by the company. We can see this from the summary of ledger accounts and the bookkeeping method adopted by the company.

Generally, the credit and debit accounting method is used. What forms of borrowing are often used in accounting vouchers, is it one loan and one loan, one trillion one loan and multiple loans, or one loan and multiple loans? In addition, it is necessary to do a good job in the early stage, how the auxiliary accounts, unit transactions, and cash flow in the voucher are recorded, and what format the summary of the voucher needs to be written for different businesses, so as to enter the practice faster.

4. What are the subjects that the company uses a lot, for example, one of the units I interned in was a car salesman, and it had a lot of pre-receivables subjects, mainly for deposits and renewals. The company's main business is car sales, so when recording the main business income and filling in the voucher, I need to understand the model of the car.

5. In our daily work, we must also know each department of the company specifically, which department is responsible for which business, which department is in charge, and how to contact. The main positions of corporate finance, such as cashier, cashier, cost accounting, financial accounting, accounts payable accounting, budget accounting, accounting supervisor, financial manager, should be understood.

6. As an accountant, the responsibility is to be responsible for the leadership, and to deal well with the cashier, the treasury clerk, the sales department, etc., to live in harmony with colleagues on the left, and to communicate closely with the tax department on the right.

1.Veteran accountants are reluctant to teach newcomers about this situation, and if you are new to accounting, you should be prepared: because whether it is a leader or an old accounting colleague, their obligation is their own work, not to guide your business work.

Therefore, for newcomers to finance and accounting, it is really normal for the old accountants to be reluctant to teach you, and you have to correct your mentality in order to calmly deal with the follow-up affairs.

2.Secondly, if others do not take the initiative to teach, it does not affect your initiative to learn, and you will always have the opportunity to come into contact with various practical aspects in your work or internship. It is recommended that at the beginning of the work, the old accountant will only arrange for you to fill in some documents, invoices, paste vouchers and other work, and the new people in accounting should not complain at this time, and it is recommended that you should carefully observe the working habits and rhythm of the master and other colleagues when working. If possible, you can look at the accounting vouchers and statements of the previous years and humbly ask the old accountant for advice, do more things and talk less, I believe that the old accountant will be moved by your learning spirit, which will help you get the business guidance of the old accountant in a more professional business in the future.

The apprentice of the church, the master starved to death, and the peer is the enemy. Therefore, if you want to have a good development, it is recommended to enroll in training classes to learn your own unique set of accounting methods, not to mention that people do not teach you, even if you teach, you only teach some superficial, good skills are your own continuous learning and continuous exploration and summary, only when you become strong, you have the ability to convince others.

It's up to the old accountant himself, if he's the kind of person who is very conservative and doesn't want to share. It will not teach, if it is helpful. Then be happy.

This depends on the situation, first of all, what kind of people you meet will have what kind of treatment, especially in a large unit, the church apprentice starves to death of the master, but there are other people who think like this, learn together **, can not be objectively evaluated, can not be mixed.

Hello, first of all, you must put yourself in a correct posture, humbly ask for advice, and you must also have the ability to learn, carefully summarize the historical accounting data, find out the rules, because the old accountant is not obliged to teach newcomers, so you must first learn on their own learning and have a certain ability on the basis of humbly ask for advice.

The old accountant of the company will teach the newcomer, but it is impossible to do everything.

Old accountants will teach newcomers.

Newcomers also need to be proactive in learning from old accountants.

If you teach the newcomers, the newcomers should also study seriously and thank them.

How can you not teach, as long as you study sincerely, ask for advice with an open mind, and have a sincere attitude, I will teach when I meet such a person.

1. All vouchers (check whether the attachments are complete), all account books (check whether the balance or amount is consistent with the statement), monthly, quarterly and annual statements, tax returns, bank statements, etc.

2.If there is a project progress confirmation confirmed by both parties, the revenue can be recognized according to the project progress and the contract. However, if you can't confirm it, it's best not to confirm it in advance.

3.Income, cost of expenses, cash, bank deposits, accounts receivable, other receivables, raw materials, finished products, semi-finished products, accounts payable, taxes payable, profits, equity accounts, these things are the most basic.

5.The format of each tax bureau will be slightly different, but the content will be similar. You can just ask the steward, it's not complicated.

1. Information recovered from ** company: account books, original vouchers, financial statements, tax statements. When handing over, a handover list should be made for the handover procedures of the financial personnel, and the handover should be signed by both parties, so that the responsibilities can be divided in the future.

2. The income of any enterprise does not need to be determined in advance. The determination of the income of the construction enterprise is mainly based on the time of invoicing, and the uninvoiced can be recognized according to the progress of the project. **The reason why the company requires advance may be to take into account the factor of income tax, and you are afraid that your company will not be able to record the expenses and costs in time due to the time mismatch between income and cost, resulting in a high tax burden of income tax.

3. After recovering the account book, continue to register the accounts according to the original account book of the company, such as the need for enterprise accounting, you can establish a number of sub-accounts, auxiliary accounting accounts and record accounts.

4. The company has no income and also needs to make annual enterprise income tax final settlement, and transfer out the costs and expenses that cannot be deducted before tax in accordance with the requirements of income tax final settlement.

5. The annual final settlement of the enterprise refers to the end of the year to May of the following year (the specific time requires consultation with the competent tax authority). Regardless of whether the business has income tax or not, it must be declared. Annual corporate income tax settlement statement submitted to the tax authorities.

It is more complicated than a quarterly income tax application, and there are many more schedules in the statement.

Hebei University Press's "Accounting Girls Growth Series" has a book "Accounting in a Construction Company", which talks about the actual accounts of construction enterprises, and you can refer to it for accounting.