What is the best way to do financial accounting?

1. Cash journal and bank deposit journal.

Cash journals and bank deposit journals are created in the same way as industrial and commercial enterprises, and are used in exactly the same way as they are registered.

2. General ledger book.

The general ledger business to be set up by administrative institutions is less than that of industrial enterprises (subjects are increased or decreased according to the needs of enterprises) and commodity circulation enterprises (accounts are increased or decreased according to the needs of enterprises), and it is necessary to set up "cash, bank deposits, short-term investments, accounts receivable, other receivables, inventories, expenses to be amortized, long-term investments, fixed assets, accumulated depreciation, intangible assets, start-up expenses, long-term amortized expenses, short-term loans, accounts payable, other payables, wages payable, welfare expenses payable, taxes payable, Other payables, profits payable, paid-in capital (share capital), capital reserve, surplus reserve, undistributed profits, profit for the current year, operating income, operating costs, non-operating income, non-operating expenses, profit and loss adjustments for previous years, income tax", etc.

3. Detailed ledgers.

The setting of the sub-ledger is also set according to the management needs and practicability of the service enterprise. It is basically the same as the previous two cases, except that the operating expense sub-ledger must be set up.

As long as the enterprise establishes these three types of account books, the basic work of account building is completed. The other problem is to carry out daily accounting treatment according to the regulations and register the accounting books.

The most important thing is to write the abstract clearly, and the other thing is that the numbers must be determined. Take stock every day.

The steps of financial bookkeeping are as follows:1. You need to set up the required accounting accounts according to your actual business.

2. Prepare accounting vouchers according to the business (bills of receipt and payment).

3. Register the sub-ledger according to the account, loan direction and amount of the accounting voucher, and calculate the amount and balance of each sub-account; 4. According to the accounting data, prepare transfer vouchers such as cost sharing, tax accrual, salary accrual, etc.; (Summing up cost of production, cost of sales, etc.).

5. Register the sub-ledger and calculate the amount and balance of each account; Carry forward the profit and loss account and calculate the profit and loss.

6. Summarize all the accounting vouchers according to the account and prepare the account summary table.

7. Register the general ledger according to the account summary table, and calculate the amount and balance of each account in the general ledger.

8. The general ledger is consistent with the sub-ledger.

9. Prepare accounting statements, tax returns, declarations and tax payments according to the general ledger data and sub-ledger data.

If you want to do a good job of accounting separately, you need to have a more comprehensive practical operation and processing of accounting data; It is also necessary to be familiar with the types of taxes involved, the laws and regulations for calculating taxes, the declaration methods of various taxes, and the payment methods.

Precautions: 1. When bookkeeping, the date, number, business summary, amount and other relevant information of the accounting voucher should be recorded in the account one by one. The recorded figures should be accurate, the summaries should be clear, the registration should be timely, and the handwriting should be neat.

2. After bookkeeping, it is necessary to sign and seal the bookkeeping voucher and indicate the " " symbol to indicate that the account has been recorded.

Summary. Hello, glad to answer for you. The accounting process of finance also belongs to the accounting accounting process, which includes:

1. When making accounts, the corresponding accounting vouchers should be filled in according to the original vouchers or original voucher summary tables received by the enterprise;

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

3. Then register the accounting data corresponding to the accounting voucher to the corresponding detailed ledger book;

4. Summarize the accounting vouchers and prepare the account summary table;

5. Finally, register the general ledger account book according to the account summary table that has been prepared;

6. At the end of the period, the balance sheet and income statement and other related financial statements are prepared according to the general ledger and sub-ledgers.

How to do financial accounting.

Hello, glad to answer for you. The financial accounting process also belongs to the accounting accounting process, which includes: 1. When making accounts, the corresponding accounting vouchers should be filled in according to the original vouchers or original voucher summary tables received by the enterprise; 2. Register the cash journal and bank deposit journal of the enterprise according to the receipt and payment accounting vouchers that have been prepared; 3. Then register the accounting data corresponding to the accounting voucher to the corresponding detailed ledger book; 4. Summarize the accounting vouchers and prepare the account summary table; 5. Finally, register the general ledger account book according to the account summary table that has been prepared; 6. At the end of the period, the balance sheet and income statement and other related financial statements are prepared according to the general ledger and sub-ledgers.

Financial bookkeeping is a very important part of enterprise financial management, which includes daily accounting, account records, and high-level audit of account books. Here's a simple financial bookkeeping process:1

Collect all relevant financial information every day, including income, expenses, invoicing, and other data. 2.Accounting is carried out in accordance with the accounting policies and accounting standards of the enterprise, and the income and expenses are recorded separately into the corresponding accounts.

3.Conduct month-end closing at the end of each month to ensure that all accounts have correct balances. 4.

Preparation of financial statements, including balance sheet, income statement, and cash flow statement. 5.The financial statements are reviewed to ensure they are accurate.

6.Prepare financial analysis reports as needed to provide decision-making support for corporate management. In addition to the above processes, financial accounting also needs to pay attention to the following points:

1.The records of the accounts must be accurate and free of any omissions or errors. 2.

Accounting records and statements must be prepared in accordance with the accounting policies and accounting standards of the enterprise. 3.Financial statements must be prepared and submitted in a timely manner to ensure that management has access to financial information in a timely manner.

4.The preparation of accounts and statements must be kept strictly confidential to ensure the financial security of the enterprise.

The basic process of accounting accounting: 1. Review according to the various original vouchers transferred by the cashier, and prepare the accounting vouchers after the audit is correct. Before studying, let's do a quiz and click on the test to see if I'm suitable to learn accounting 2. Register various sub-ledgers according to 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. The accounting vouchers are bound into a book and properly kept. 7. Accounting is an economic management activity with currency as the main unit of measurement, using special methods and procedures to carry out complete, continuous and systematic accounting and supervision of the economic activities of enterprises, administrations and institutions, and to provide economic information and reflect the performance of fiduciary responsibilities as the main purpose.

8. Accounting function refers to the function of accounting in the process of economic management. 9. The basic functions of accounting are accounting function and supervision function. If you want to learn financial knowledge or take the certificate, you can choose Hengqi Education, which has a variety of classes for different financial exam preparation groups, and is a comprehensive solution that integrates teaching content, teaching resources, teaching methods, and information platforms driven by online and offline blended teaching mode.

In the early 70s, I worked in the working group, often went to the unit to check the accounts, and later I was in charge of the financial affairs for many years. Answer briefly as far as you know.

The financial affairs of a unit should be managed by accounting, cashiers, and goods. It is necessary to unify revenue and expenditure, and to keep revenue and expenditure on the line, and there can be no "small treasury" outside the accounts. After the cashier submits the cash receipts and expenditures for a period of time and the vouchers (the receipts and expenditures must be evidenced) to the accountant, the accountant has to make accounts.

First of all, it is generally necessary to prepare four account books: cash journal, bank deposit journal, general ledger and subsidiary ledger, the first three are bound account books, that is, fixed page numbers, each 100 pages; Subsidiary ledgers can be three-column or multi-column. According to the actual situation of the unit, the income and expenditure accounts may be different, just fill in the truth, and the subtotal should be paginated, and the final total should be added.

Secondly, prepare all kinds of original vouchers and accounting vouchers, including receipt, payment, transfer vouchers or general accounting vouchers, as well as warehousing orders, outbound orders, sales orders, payroll sheets, etc., which are attached to the account. Thirdly, according to the occurrence of business to make accounting vouchers and register relevant account books, according to the preparation of accounting statements. Finally, the accounting statement will be signed by the leader and reported to the tax, industry and commerce, competent superiors and other institutions.

It is not right for some units to make two accounts, reduce the total value, profits, expand inventories, etc., in order to reduce taxes and evade taxes. Accountants should exercise their financial supervision power in accordance with the "Accounting Law" in accordance with the law, and promptly correct or report to the leaders if they find serious imbalances in revenue and expenditure, losses, special funds not earmarked, problems with vouchers, and unsound reimbursement procedures.

In addition to the knowledge of accounting business, the idea of accounting is the most important, accounting is the most informed person in the financial affairs of the unit, and it is necessary to do a good job of this most important first pass!

According to the relevant laws and regulations of China, the accounting is based on the accrual system, the theoretical basis is the accounting identity (assets = liabilities + owners' equity), and the accounting method is the credit and debit accounting method.

The first step is to establish a set of accounts, prepare at least 2 ledgers, general ledgers and sub-ledgers for manual accounts, and set up accounts according to the characteristics of the industry.

The second step is to prepare accounting vouchers according to the original vouchers, such as warehousing orders, outbound orders, sales orders, salary schedules, invoices, receipts, etc.

The third step is to register according to the accounting voucher and make a detailed account.

The fourth step is to carry forward the relevant costs, expenses and income at the end of the period.

The fifth step is to prepare the accounting statements according to the general ledger or the balance of accounts.

The sixth step is to file returns and tax returns.

For other basic knowledge, please refer to the relevant textbooks or books.

Accounting bookkeeping, also known as accounting practice, refers to the process of accounting processing, generally from the beginning of filling in vouchers to the end of preparing statements.

Students, you buy a basic accounting book to see, accounting is different from other disciplines, it is really close to theory and practice, so reading books is king.

1. Receipt and accounting voucher: fill in "cash" or "bank deposit" in the upper left and fill in the voucher number in the upper right; Numbers are classified by "cash receipt" and "silver receipt"; In the "Summary" column, fill in the summary of the content of the economic business; In the "Credit Account" column, fill in the corresponding G/L account and the detailed account to which it belongs; Fill in the "Amount" field with the amount of cash or bank deposits actually received.

2. Payment accounting voucher: the filling requirements are basically the same as the receipt voucher, and the credit account is filled in the upper left; The corresponding account is "Debit Account", and you need to fill in the G/L account and the detailed account related to the expenditure transaction.

3. Transfer vouchers: "Debit account" and "credit account" are filled in with the relevant general ledger account and detailed account respectively. The amounts for both the debit and credit accounts are entered in the "Amount" column of the same row.

Let's learn a little bit about the basics of accounting before asking questions.