Accounting Problems 10, Accounting Problems

The accounting account is mainly for the boss to see, according to the actual needs of the company and the requirements of the boss to set up, but at least the cash journal and bank deposit journal, if the company is a commercial company, but also a stock account. The company's current account must be clarified. Reports can be made according to the boss's requirements.

For example, the boss is more concerned about profits.

The accounting external account is mainly for the tax bureau to see, should be made vouchers, do the account balance sheet, register (preferably computer bookkeeping) so that it is more convenient, manual bookkeeping is too cumbersome, easy to make mistakes, and not easy to modify. If it is too expensive for a small company to buy a set of accounting software, it is recommended to try the ** accounting of Kingdee Friends Network, which can do accounts at any time, and has the same functions as accounting software. The main thing is that it's cheap.

External accounts should be used for financial statements, mainly balance sheets and income statements, and cash flow statements are rarely used.

Hope it helps.

1. Clarify the users of the inner and outer accounts;

2. The internal account sets up accounts and prepares statements according to the requirements of the user (not necessarily the form and content required by the accounting standards).

3. Set up accounts and prepare statements according to the requirements of accounting standards.

Generally, the internal account can be set up according to the need, and you can record what you need to use or what the company values.

The report to be made by the external account is the three major reports, and theoretically all the accounting accounts should be set up with a general ledger and then set up the corresponding sub-ledger

The external account is according to the national regulations, and the internal account is according to the boss's regulations!

The internal ledger should still set up the general ledger and the detailed ledger, and the tacit understanding between the person who does the accounting and the boss is a very important point.

The problems encountered in accounting and the solutions are as follows:

In the actual work, there are many kinds of original vouchers attached to the accounting vouchers, in order to facilitate the binding and custody in the future, and the financial personnel should carry out the necessary shape processing of the attachments when filling in the accounting vouchers.

Attachments that are too wide and too long should be folded vertically and horizontally. The dimensions of the folded attachment should not be longer or wider than the accounting voucher, and it should also be easy to read; The part of the attachment itself that does not need to be retained may be cut, but the integrity of the content of the original document shall not be affected; If the attachment is too narrow or too short and cannot be directly bound, it should be pasted on the special original voucher sticker paper after the necessary processing, and then the tapping sticker paper should be stapled.

The dimensions of the original voucher sticker paper should be the same as the accounting voucher, a suitable box can be printed on the paper first, and all kinds of original vouchers that can not be directly bound, such as bus tickets, subway tickets, city bus tickets, train tickets, taxi tickets, etc., should be neatly pasted in the box of the pasting paper according to the category, and shall not exceed.

When pasting, it should be carried out horizontally, from right to left, and should be glued to the left side of the original voucher, one by one to move to the left, the right side of the latter sheet is pressed to the left side of the previous one, and each attachment is only glued to the left side of one 1 cm long, and it can be glued firmly. After sticking it, pinch the upper left corner of the accounting voucher and shake it down a few times to see if there is anything that is not glued or not glued.

If a person reimburses travel expenses, and the paste form at the back of the reimbursement form is accompanied by 20 city bus tickets of 1 yuan, 12 bus tickets of 1 yuan, 1 train ticket of 285 yuan, and 1 air ticket of 869 yuan, they should indicate yuan in the blank space below the bus ticket, 1 12 = 12 yuan, 285 1 = 285 yuan in the blank space below the train ticket, and 869 1 = 869 yuan in the blank space below the air ticket.

1. It is generally not easy to have problems when doing accounts in accordance with accounting standards. The problems are all fake accounts.

2. The reason why there is a problem in the account that is not easy to have problems is because there are different opinions on the understanding and application of accounting standards.

3. Why some false accounts can't be found, because those who do fake accounts are more tricky than those who check accounts.

You have led me here.

1. Water charges should be divided into office and workshop, and the water cost of the office should be included: management costs - water and electricity costs, and the workshop should be included: manufacturing costs - water and electricity costs.

Actually, you can include it in the management expenses according to the amount, if it is a few hundred dollars, and if it is more, it will be included in the manufacturing expenses. It should be noted that the water bills you incur in the future should also be included in this account, and there should be continuity.

Entries: Borrow: Manufacturing Expenses or Management Expenses - Utilities.

Credit: cash or bank deposits or other payables.

2. The nature of the two certificates is the same, and you can include one in the management expense - vehicle insurance.

Entries: Borrow: Administrative Expenses - Vehicle Insurance.

Credit: Cash or bank deposit.

3. Tolls and bridge tolls You can write a summary of these two to pay road and bridge tolls, and the freight needs to be written separately.

You don't have to worry too much about the 5 yuan fixed invoice you said, and the 5 yuan can be used for freight, and it is okay to let go of the road and bridge tolls.

4. Through your questions, I found that you are really careful, and carefulness is a must for accounting. Congratulations, congratulations, but you should be careful and sublimated. Hehe.

New Year's Eve can also be recorded, but those expenses that are not the current year need to be adjusted at the end of the year to increase the taxable income.

Taxi fares, you don't have to worry about them, they have to be included in the management costs - travel expenses are fine.

1. Borrow: management expenses - water charges, credit: bank deposits or other payables.

2. Borrow: management expenses - vehicle usage fees, credit: bank deposits or other payables.

3. Borrow: management expenses - vehicle usage fees, credit: bank deposits or other payables.

Please specify the nature of your organization and the name of the invoice, otherwise the entry will be wrong.

1. Borrow: manufacturing costs - water and electricity costs.

Credit: Bank deposits (cash, accounts payable).

2. Borrow: management expenses - transportation expenses.

Credit: Bank deposits (cash, accounts payable).