What exactly does accounting do in a month, and the workflow of accounting in a month

1. In accordance with the provisions of the state financial system, conscientiously prepare and strictly implement the financial plan and budget, abide by the various revenue systems, the scope of expenses and expenditure standards, distinguish the channels of funds, use funds rationally, and ensure the completion of the task of handing over financial funds.

2. In accordance with the provisions of the national accounting system, bookkeeping, accounting, and accounting should be completed, the contents should be true, the figures should be accurate, the accounts should be clear, and the accounts should be cleared and settled on a daily basis.

3. In accordance with the provisions of the banking system, make rational use of loans, strengthen cash management, and do a good job in settlement.

Fourth, in accordance with the principle of economic accounting, regularly inspect and analyze the implementation of financial plans and budgets, tap the potential for increasing revenue and reducing expenditure, evaluate the effectiveness of the use of funds, expose problems in economic management, and make suggestions to leaders in a timely manner.

5. In accordance with the provisions of the state accounting system, properly keep the accounting vouchers, account books, statements and other archival materials.

6. Abide by propaganda and safeguard the state's financial system and financial discipline, and fight against all violations of law and discipline.

Accounting Information System Theory: It is believed that the essence of accounting is an economic information system that mainly provides accounting information. According to this view, the goal of accounting is to provide the accounting information needed for economic decision-making, the accounting function is to reflect (including analysis,**) and control (including planning, supervision, and providing useful information for decision-making), and the object of accounting is to deal with information about the movement of value.

That is, accounting (including financial accounting, management accounting) is a complete system that uses a series of procedures and methods to process and control value movement information. "Accounting Information System Theory" recognizes the social and technical nature of accounting, but emphasizes more on the technical nature, holding that accounting is only in the position of staff or consultant in the operation and management of enterprises and enterprises, and does not directly perform management functions. The representatives of China's "accounting information system theory" are Ge Jiashu and Professor Yu Xuying.

Its main point of view is more consistent with the understanding of the nature of accounting in the United States and other Western countries.

In fact, it depends on the specific situation of your company, for example, what type of enterprise it is, whether it is audit collection or verification collection in terms of tax collection, etc. If it is a small business, it is to fill in vouchers, account clearing, cost accounting, preparation of financial statements, tax declarations...

1. Get the cash from the cashier, bank deposit receipts and expenditures, and prepare receipts and payments accounting vouchers.

2. In addition, transfer vouchers should be made, such as: accrual of accumulated depreciation, amortization of expenses to be amortized, and carry-forward of profits and losses.

3. Register the sub-ledger according to the accounting voucher and the original voucher (the general journal is registered by the cashier) 3. At the end of the month, prepare the T-shaped account according to the accounting voucher and the original voucher, and then prepare the account summary table according to the T-shaped account (take the account summary table accounting treatment as the accounting processing procedure), and then register the general ledger according to the account summary table, 4. Prepare the financial statements according to the general ledger and the sub-ledger.

5. Fill in the tax statement and file the tax return according to the tax regulations.

Fill in some accounting vouchers, go to the bank to withdraw cash, etc., make a daily cash expenditure income statement, etc.

Fill in the accounting documents, and then register them after they are correct.

I also have to run to the bank and the tax office.

Accounting for monthly workflows

At the beginning of the month, the employees were given funds internally, and they had to go to the tax bureau to pay taxes externally.

Accounts to be processed in the current month: do accounting vouchers, bookkeeping, summarization, and general ledger.

At the end of the month, it is necessary to reconcile, carry, settle the accounts, and finally prepare accounting statements, and general taxpayers must go to the tax bureau for certification.

This is the work cycle of an accountant for a month.

The day-to-day work of an accountant

Accounting is mainly responsible for handling accounts in normal times.

1.Accounting for inventory: including the purchase plan of materials, the formulation of loss quotas; Pricing of inventory goods, carry-over of costs;

2.Management of fixed assets: depreciation is usually provided;

3.Payment of wages: review and distribution, and calculate social insurance, employee welfare, education funds and trade union funds according to the proportion of wages;

4.Liquidation of current accounts: including receivables, payables, and responsible for accounts. Checking and timely settlement;

5.Cost accounting: do a good job in the basic work of cost, accurately calculate product cost, and prepare cost analysis report;

6.Carry-over profits: Carry forward profit and loss accounts, and distribute profits at the end of the year;

7.Calculation of taxes: reasonable calculation, declaration and payment on time;

8.Preparation of reports: Prepare reports in a regular and timely manner, and do a good job of financial analysis.

In addition, there are some scattered work, reconciliation with the bank, cash on hand, expense reimbursement, etc.

Accounting for a year's workflow

The accounting books are divided by calendar years, and one accounting year is from January 1 to December 31, which is a large cycle of accounting work.

From the beginning of the year:

January to May is the time for the final settlement of corporate income tax of the previous year, small enterprises have to be busy for at least a month, and the annual report of listed companies is due to the end of April, which shows the number and complexity of things.

From March to June - to go to the Industrial and Commercial Bureau for the annual inspection of the business license, and to the Technical Supervision Bureau for the annual inspection of the ** certificate.

There are also production licenses, account opening licenses, health licenses and other documents related to business operations that need to be inspected every year.

Some enterprises also have to submit statements to the statistical bureau or relevant competent authorities every quarter, and may also be subject to tax inspections every year.

A comprehensive property inventory should be carried out at least once a year.

At the end of the year, all the accounting files will be sorted out and archived.

Accounting Job Responsibilities

1. The person responsible for the clear is responsible for completing the monthly settlement work as required, checking the balance and amount of each account one by one before the end of the month, and finding that the amount and balance are abnormal, and finding and analyzing the cause of the abnormality and following up and solving it;

2. Responsible for issuing the company's financial statements and related analysis reports, and completing the preparation of relevant statements for information disclosure of listed companies;

3. Responsible for the docking work of external audit and the filling of external statistics and other reports, and maintain good communication;

4. Responsible for the company's SAP financial online work;

5. Keep accounting vouchers, account books, statements and other materials properly, and file them in a timely manner according to the requirements of the regulations;

6. Implement the work arrangements of the banquet group and the leaders.

The workflow for an accounting month is as follows:

1. The work to be done by the monthly accountant.

1. Conduct audit according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various detailed ledgers according to the accounting vouchers.

3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements, make the figures accurate, complete the content, and analyze and explain.

6. Bind the accounting vouchers into a book and keep them properly.

2. Tax declaration and payment.

1. At the end of each month, calculate the relevant taxes for withdrawal.

2. Before the 7th of each month, declare and pay individual income tax; Declare and pay value-added tax (or business tax), urban construction tax, and education surcharge before the 10th. At the end of the quarter, declare and pay the tax before the 15th of the next month.

3. At the end of the year, the income tax final settlement shall be carried out. Generally, it starts after the year-end accounts and completes the final settlement before April 30.

The process of filing online is generally the same everywhere. Are national and local taxes declared online? You have to go to the local IRS**, there should be an online declaration on it, and then you need to enter your tax number, password and other basic Chunqiao projects to enter, and the national tax needs to be declared every month such as:

VAT Main Statement, Statement 1, Statement 2, Balance Sheet, Income Statement.

The attached information form, etc., may have different requirements in different places, and different forms may be filled in according to the nature of your enterprise; The local tax declaration needs to be filed with the local taxation bureau, and the declaration of the report is such as: individual tax form, comprehensive table 1, and the asset responsibility statement and income statement need to be declared every quarter. After copying the tax, it is the tax declaration and card clearing.

Summary. Hello dear, I am happy to answer for you, what to do in the accounting month: the accounting month is generally to do the accounting, the accountant from the purchase invoice received from the purchasing department or the employee reimbursement invoice, the accounting audit invoice, reimbursement, in the receipt of the sales invoice of the sales department, the accountant to enter the income, when receiving the payment or issuing the payment, the accountant to enter the account, and the accountant to paste the bills, to facilitate the later sorting out of the voucher, the amount in and out of the company registered in the account book, for later check, at the end of the month, to sort out the general ledger, Handle the whole set of accounts, prepare financial statements, and organize financial statements.

Hello dear, I am happy to answer for you, what to do in the accounting month: the accounting month is generally to do the accounting, the accountant from the procurement department of the purchase invoice or the employee reimbursement invoice, the accounting audit invoice, reimbursement, in the receipt of the sales of the sales of the department, the accountant to account for the income, when receiving the payment or the payment is issued, the accountant to enter the account, and the accountant to paste the bills, to facilitate the later sorting of vouchers, the amount in and out of the company to register in the account books, for later check, to the end of the month of Jinghui, It is necessary to sort out the general ledger, handle the entire set of accounts well, prepare financial statements, and sort out financial statements.

Hello, the following is what I have expanded for you, the function of accounting is mainly to reflect and control the process of economic activities, to ensure that the accounting information is legal, true, accurate and complete, to provide the necessary financial information for the management of the economy, and to participate in decision-making, and to seek the best economic and financial benefits. The special methods of accounting mainly include: setting up accounts and account books, filling in and reviewing accounting vouchers, double-entry bookkeeping, cost calculation, property inventory, preparation of accounting statements and inspection, assessment and analysis of accounting data.

The accounting function refers to the function of accounting to take currency as the main unit of measurement, and to provide accounting information for all relevant parties through confirmation, recording, calculation, reporting and other links to the economic activities of specific economic entities. The accounting supervision function refers to the examination of the legality and rationality of the economic activities of specific economic entities by accountants while conducting accounting.