Is Expense Accounting Promising or Receivables and Payables Accounting Promising?

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

This can't simply say which one is more promising, to be an accountant to have a future, it is necessary to have a better understanding of the whole accounting, and then become a financial manager or something. So if you haven't had much contact with the cost and dealings, you can go to this company, do whatever you want, and you can rotate in the future

Cost accounting, simply put, the content of the work is the cost allocation, the work intensity of different companies is very different, some companies may have to allocate the cost of an employee to more than 10 cost centers, some expenses are very depressing, such as the company together a small scale dinner, a few of which are personnel, a few are financial, a few are workshops, then the meal you have to divide in these cost centers. If you are motivated, you can learn a lot of things here, and you will basically understand the cost of the period, in fact, expense accounting has the most feeling of doing accounting, hehe.

Accounts receivable accounting is the management of accounts receivable between the company and customers. The core is the management of accounts receivable. That is, the company sells things to customers, and a lot of the time is sold to them on credit first, so that accounts receivable are formed, and accounts receivable accounting is to manage these accounts receivable, accounts receivable in advance, aging analysis, reconciliation with customers, depreciation provisions, and so on.

It is a very important part of basic accounting of enterprises.

If you go, I also recommend that you do current accounting first, although expense accounting is more troublesome, but the reason is very simple. Reconciliation of transactions can refine people more

What is done in receivables and payables accounting is as follows. What is the specific point of accounts receivable and payable accounting is as follows:

1. Carefully check and confirm each payment of the customer, do a good job in the audit and confirmation of the customer's payment, prepare the accounting voucher of the collection and register the accounts receivable ledger;

2. Do a good job in the daily verification of accounts receivable, collect and archive the reconciliation data in a timely manner, and go out to reconcile with the salesman when necessary;

3. Responsible for the accounting and settlement of payable and prepayment;

4. Regularly reconcile payables and prepayments.

The job requirements of accounts receivable and payable are: college degree or above in accounting; Have a good team spirit and a strong sense of responsibility; Work conscientiously and responsibly, organized, and work efficiently.

Accounts receivable and payable are mainly to record the transactions between the company and the first merchant and the customer, and record the company's accounts of how much money is payable to the first merchant and how much money is receivable from the customer. According to the foreign or self-made original vouchers that have been obtained, prepare the corresponding accounts receivable and payable and fill in the accounting vouchers; At the end of the period, the balance sheet and income statement and other related financial statements are prepared.

Responsibilities of Accounts Receivable and Payable:

1. The main purpose of accounting receivables and payables is to carefully check and confirm each payment of customers, and do a good job in the audit and confirmation of customer payments.

2. Do a good job in the daily check of accounts receivable, collect and archive the reconciliation data in a timely manner, and go out to reconcile with the salesman when necessary.

3. Provide the implementation status of the customer's payment collection plan of the previous month and the statistical table of the payment collection plan of the current month every month, and submit a detailed account receivable analysis statement to the department head every month.

4. Focus on tracking customers with large accounts receivable and long account age, including timely reconciliation with customers, find out the reasons and report to the department head.

5. Responsible for the accounting and settlement of the payable and prepaid sakura sideburn payment.

6. Regularly reconcile payable and prepayment.

7. Analyze the aging and repayment of accounts payable.

(1) Coping work:

1. Register the payment business according to the original documents that have been reviewed.

2. According to the monthly statistical summary table provided by the cost control department, reconcile with the first merchant and fill in the payment application.

3. Follow up the progress of all borrowing and reversing, and urge the borrowing personnel to write off at the specified time.

4. Check the write-off of the relevant unit's payment with the accounting receivable in a timely manner every month.

6. Inventory the operating income with the chief cashier and do a good job of signing and confirming.

7. Assist the accounting supervisor to take stock of the reserves.

and keep a record of it.

8. Assist the accounting supervisor to bind the accounts payable vouchers and sort out the accounting files.

9. At the end of the month, it should be reconciled with the cashier and the aging analysis table of accounts payable.

10. Complete other tasks arranged by the boss in a timely manner.

2) Work receivables:

1. Collect, sort out and keep whether each unit is accurate or given accordingly according to the agreement.

2. Check the credit card bills receivable prepared by the daily review every day, keep abreast of the arrival of the credit card according to the bank payment form, and do a good job in the accounting and registration of the handling fee.

3. Keep the business reports and their attachments and original documents of each department and shift, and make vouchers according to the audited accounts receivable schedule.

4. Register the income details and signing accounts, register each operating income, and do a good job of reconciliation with the end of the month.

5. Do a good job in the reconciliation and work of each account.

6. Keep a record of each consumption deposit and follow up the consumption of the deposit.

7. Do a good job of checking the consignment accounts with the consignment units, and fill in the payment application.

8. Reconcile with the cashier at the end of the month, and submit the aging analysis form of accounts receivable to the superior supervisor for review.

9. Assist the accounting supervisor to bind the accounts payable vouchers and sort out the accounting files.

10. Sort, classify and summarize all hotel operating income bills, and prepare monthly business statements. Complete other tasks assigned by the supervisor in a timely manner.

Don't be afraid to maliciously brush points.

Persist in the pursuit of truth and true knowledge.

It is better to do coping, coping is responsible for the management of the payment of the business, the initiative of the work is in the hands of the accountant himself, and the business will provide information in full accordance with the requirements of the accountant in order to settle the payment smoothly.

Let's start with the general ledger:

General ledger accounting is responsible for withholding, amortization of this type of account and some company-level account reclassification adjustments, checking whether the sum of the numbers in the sub-ledger is consistent with the general ledger at the end of the month, and preparing accounting statements (there will be consolidated statements at the group level). With the application of accounting informatization, part of the responsibilities of general ledger accounting is becoming weaker and weaker, because the system automatically generates the correct general ledger and accounting statements.

Receivable business: Receivable accounting is responsible for the accounting of sales business and the carry-over of sales costs, mainly involving subjects including main business income, main business costs and bank deposits, accounts receivable, pre-sale accounts, inventory goods, etc.;

Payable: Payable accounting is responsible for the accounting of procurement business and expense reimbursement, and the main subjects involved include raw materials, management expenses, sales expenses, bank deposits, prepaid accounts payable, other receivables and payables, employee remuneration payable, etc.;

Under the same dimension, there are several positions of cashier, tax accountant, and cost accountant.

Cashier: responsible for the operation of collection, payment and financing, preparing the bank deposit balance reconciliation table at the end of the month, checking the bank deposit and monetary fund accounts, and contacting the bank externally;

Tax accounting: responsible for tax declaration, export tax rebate declaration, tax payment, invoice collection, the main subjects involved include value-added tax payable, business tax and surcharge, management expenses and other payables, etc., contact the tax bureau.

Cost accounting: Responsible for the accounting of product costs, and collecting and distributing raw materials, labor, and manufacturing expenses in each production link through certain methods. The main subjects involved include production costs, semi-finished products, finished products, raw materials, employee remuneration payable, manufacturing expenses, etc.

In fact, personal experience is not the only determinant of suitability for the accounting of receivables and receivables. Here are some considerations that can help you assess your suitability for a career in receivables and payables accounting: Study and professional background:

If you have a relevant study and professional background in accounting, finance or a related field, this will provide you with a foundation for understanding and applying receivables and payables accounting principles and techniques. Numerical and analytical skills: Receivables and payables accounting requires data analysis, processing, and recording, so it is important to have good numerical and analytical skills.

If you have an interest in numbers and data analysis and have the ability to process and interpret data accurately, a career in receivables and payables accounting may be right for you. Meticulousness and accuracy: Receivables and payables accounting requires careful and accurate handling of a large number of transactions and data.

If you are detail-oriented, patient, and able to maintain a high degree of accuracy, then you may be a good fit for a career in receivables and payables accounting. Professional Development Opportunities: Accounting is an important area of the accounting profession, and with the relevant experience and skills, you can develop in finance and gain further professional certification and advancement opportunities.

1. Accounting receivables and payables are mainly to record the first transactions between the company and the first business and the customer, and record the accounts of how much the company pays to the first business and how much money is receivable from the customer.

2. Receivables and payables reflect the creditor's rights and debts between enterprises and suppliers.

1) The debit side of the accounts receivable records the amount invoiced when the sale is realized, and the credit side records the amount received from the customer. At the end of each month, the balance is settled, checked with the customer, and after the check, if the balance is on the debit side, it means that the customer should be charged for the goods; If the balance is on the credit side, it means that the customer has paid for the goods, and we have not realized the sale and have not invoiced.

2) The accounts payable debit records the payment to the supplier, and the credit record the amount of the supply invoice received. At the end of each month, the balance is settled, checked with the customer, after the check is correct, if the balance is on the debit side, it means that we have paid for the goods, and the other party has not yet supplied the invoice, if the balance is on the credit side, it means that we have received the goods and have not paid the payment to the supplier.