How to do the internal accounts of small scale construction enterprises

How to set up an internal account for a small business? What should I pay attention to?

The internal account is the same as the external account, and it can also be made into a running account.

The process of establishing accounts for small-scale companies includes: applying for tax registration, setting up accounting accounts, establishing accounting vouchers, making original vouchers, filling in various account books, closing accounts and filing tax returns. It is advisable to seek the assistance of a professional accountant or financial officer to ensure the correctness of the accounts.

Small-scale companies need to establish accounts in accordance with national laws and regulations. The account establishment process includes: applying for tax registration, setting up accounting subjects, establishing bookkeeping vouchers, making original vouchers, filling in various account books, closing accounts and filing tax returns.

Among them, the establishment of accounting vouchers is the key link in the establishment of accounts, vouchers should include the number of the rubber certificate, date, accounting subjects, the amount of the borrower and the attached documents and other information, the voucher must be numbered in chronological order, and archived for future reference. In addition, in the process of establishing accounts, small-scale companies also need to establish corporate financial files, including financial account books, documents, statements and contracts. It is advisable to seek the assistance of a professional accountant or financial officer to ensure the correctness of the accounts.

What are the precautions for small-scale companies? Small-scale companies need to establish accounts in accordance with national laws and regulations, and it is recommended to seek the assistance of professional accountants or financial personnel to ensure the correctness of the accounts. At the same time, small-scale companies should pay attention to the following points in the process of account building:

Timely filing, monthly settlement, filling in correct tax returns, checking tax declaration data and tax payment amounts, archiving accounting books and documents for future reference, etc.

The process of establishing accounts for small-scale companies includes: applying for tax registration, setting up accounting accounts, establishing accounting vouchers, making original vouchers, filling in various account books, closing accounts and filing tax returns. It is advisable to seek the assistance of a professional accountant or financial officer to ensure the correctness of the accounts.

In addition, small-scale companies need to comply with national laws and regulations in the process of establishing accounts, and pay attention to timely filing, checking tax declaration data and tax payment amounts, and archiving accounting books and documents for future reference.

Legal basis]:

Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection of Taxpayers shall have the right to verify the amount of tax payable under any of the following circumstances: (1) In accordance with the provisions of laws and administrative regulations, account books may not be set up; (2) Where account books should be set up in accordance with the provisions of laws and administrative regulations, but have not been set up; (3) Destroying account books without authorization or refusing to provide tax payment materials; (Four bends) Although account books are set up, the accounts are chaotic or the cost information, income vouchers, and expense vouchers are incomplete, and it is difficult to check the accounts; (5) Where a tax liability arises, the tax declaration is not made within the prescribed time limit, and the tax authorities order the tax declaration to be made within a time limit, but the tax declaration is still not made within the time limit; (6) The tax basis declared by the taxpayer is obviously low and there is no justifiable reason. The specific procedures and methods for the tax authorities to verify the tax payable shall be prescribed by the competent tax authorities.

No. Regardless of whether a company is a small-scale or an ordinary taxpayer, it must establish accounts in accordance with the laws and regulations on collection and management; If the accounts are not established and the financial accounting is not sound, the tax bureau will verify the tax payable in accordance with the tax collection and management law. If there are cases where the accounts are chaotic or the income vouchers are incomplete, it is difficult to check the accounts, and the tax declared by the taxpayer can obviously feel that it is low, and there is no reason, etc., the tax payable can be verified.

Article 5 The calculation of the taxable income of individual industrial and commercial households shall be based on the principle of accrual accounting, and the income and expenses of the current period shall be regarded as the income and expenses of the current period regardless of whether the payment is received or paid; Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, will not be used as current income and expenses. These measures and the Ministry of Finance, the State Administration of Taxation and other provisions of the provisions.

Legal analysis: The accounting of small-scale construction labor companies includes but is not limited to: 1. Bank loans

You need to calculate the loan amount and interest and some additional costs; 2. Personnel salary: check the employee information one by one according to the personnel table; 3. Marketing taxes and additional taxes: remember to add marketing taxes and additional taxes when making accounts; 4. Profits:

The cost of signing the contract should be reviewed in accordance with the actual cost obtained; 5. Financial summary: Usually large and small financial income and expenditure should be recorded in the case for proofreading at the end of the year. The direct costs incurred in the construction process of the project are accounted for through the account of "project construction - contract cost".

The overhead costs incurred in the construction process of the project are calculated through the "construction overhead" account. If there are multiple projects, they should be distributed across projects.

Legal basis: "** bookkeeping management measures" Article 4 The establishment of ** bookkeeping institutions, except as otherwise provided by national laws and administrative regulations, shall meet the following conditions: (1) more than 3 full-time practitioners holding accounting qualification certificates; (2) The person in charge of the bookkeeping business has the professional and technical qualifications of an accountant or above; (3) Have a fixed office space; (4) There is a sound bookkeeping business specification and financial accounting management system.

How to set up an internal account for a small business? What should I pay attention to?

(1) The external account is generally set up to deal with the tax underpayment, which is a false account; The internal account is the real account of the enterprise. If it is consolidated, it should be based on the internal accounting data.

The so-called external account is a set of departments used to pay taxes, finance, accounting (tax) accounting (tax) accounting firms, etc.; The so-called internal accounting is a set of real management within the company.

At first glance, it seems to be very formal and legal, and if you carefully examine it, you will find that there are many loopholes, and you can't justify it, because what is fake is fake, and ordinary people can't reach the level of real and fake (one foot high, one foot high, one foot high).

The internal account records all the economic operations of the company (regardless of whether it is legal or not), and for some of the bills drawn, its copies are used as the basis for accounting, and more carefully, the accounting vouchers of the external accounts are also attached. The content is more, and the accounts are completely made according to the requirements of the company, mainly used for internal management, which is more complex, reflecting the real level of an accountant.

The external account is basically used for tax evasion and tax evasion, which is an illegal act. (2) The specific accounting treatment of internal accounting is as follows: 1. First do a thorough inventory of all the company's assets, re-enter the accounts without accounting, and the external receivables should also be liquidated, and the accounts payable should be listed.

2. Because the internal account is managed internally, all documents must be done. The external account is payable to the tax bureau, and the account is "made", and the documents and documents can be selected. Many people who do two sets of accounts are doing internal accounts and not taking care of external accounts, and doing external accounts cannot take care of internal accounts.

I can tell you a very simple way to implement the internal and external accounts: first do the external account, and make two copies of the external account vouchers, one of which is the internal account attachment, so that it is easy to find the original voucher when checking the internal account. 3. The internal account is based on the actual business of the enterprise.

The formula of "income, cost, expense, profit" is deformed, and after the revenue and expenses are recognized, a profit ratio is artificially determined, and the profit figure is calculated from this, and then the cost figure is reversed. In this way, through artificial adjustment, the profits of the enterprise can be kept at a level that the enterprise needs. 4. The general internal account only does expenses and receivables and payables.

Sometimes the cost is also calculated.

Expenses: Accounts can be divided according to the needs of the enterprise itself, and then classified into details according to the expenses usually incurred.

Receivables and payables can be prepared in one **. How much you receive each month, how much you pay.

The internal account is generally the same as when doing the external account, and the relevant expenses are recorded in the relevant detailed account.

However, it is necessary to set up the detailed account according to the boss's requirements, which can not be the same as the external account. 5. The internal account is done according to the needs of the manager, and the accounting treatment is based on the actual reflection of the business situation of the enterprise according to each business that occurs.

It's just that the processing is not so formalized, and there are many businesses that can be handled flexibly, such as the period collection of expenses, the apportionment period, the setting of accounts, etc., which can be handled according to your own opinions or those of the leader.