How to calculate the data in the accounting month end statement

1. Data collection form for general VAT taxpayers.

2. Income statement.

3. Balance sheet.

4. VAT tax returns.

5. Urban construction tax declaration form for industrial and commercial enterprises.

6. Withholding individual income tax form.

7. Corporate income tax form.

1. The hook and audit relationship in accounting generally refers to the logical relationship between various data.

2. For example: (1) Futures out + current period purchase - current period sales = ending inventory.

The hook relationship between them should be compatible, and if they don't, there must be a problem.

2) The hook and audit relationship between accounting statements.

1. The hook relationship between the same accounting statement items.

For example, the static equilibrium relationship of "assets and liabilities and ten owners' equity", the dynamic equilibrium relationship of "profit, income-cost (expense)", and the relationship between the details of each item and the total, and so on.

2. The hook relationship between the statement and the statement is as follows: (1) the undistributed profit in the profit and loss statement and the profit distribution statement = the undistributed profit in the balance sheet.

2) The difference between the closing balance and the opening balance of cash and its equivalents in the balance sheet = the net increase in cash and its equivalents in the cash flow statement.

3) Net sales in the income statement Increase in accounts receivable (bills) in the balance sheet Increase in advance receivables = cash received from the sale of goods and the provision of services in the cash flow statement.

4) The increase (decrease) of current assets and current liabilities other than cash and its equivalents in the balance sheet = the decrease (increase) of each related item in the cash flow statement.

1) Fill in the accounting voucher according to the original voucher or the summary table of the original voucher;

2) Register cash journal and bank deposit journal according to the receipt and payment vouchers one by one;

3) According to the accounting voucher and the original voucher (or the original voucher summary table) to register various sub-ledgers one by one;

4) Register the general ledger one by one according to the accounting vouchers;

5) At the end of the month, the total balance of the cash journal, the bank deposit journal and the balance of each sub-ledger shall be checked with the balance of the relevant account in the general ledger;

6) According to the results of the reconciliation of the general ledger, prepare accounting statements with the general ledger and sub-ledger information.

2. Accounting procedures for summary accounting vouchers (units with larger scale and more economic business):

1) Fill in the receipt and payment transfer voucher according to the original voucher or the original voucher summary table;

2) Register cash journal and bank deposit journal according to the receipt and payment vouchers one by one;

3) According to the receipt and payment transfer voucher or the original voucher or the original voucher summary table, register various sub-accounts one by one;

4) Regularly compile summary receipts and payments transfer vouchers according to the receipt and payment transfer vouchers;

5) At the end of the month, register the general ledger according to the summary receipt and payment voucher;

6) At the end of the month, the balance of the cash journal and the balance of the bank deposit journal and the balance of each sub-ledger are consistent with the balance of the relevant accounts of the general ledger;

7) According to the results of the reconciliation of the general ledger, prepare accounting statements with the general ledger and sub-ledger information.

3. Accounting procedures for account summary tables (units with larger scale and more economic business):

1) According to the original voucher or the original voucher summary table to prepare the receipt and payment voucher;

2) Register cash and bank deposit journals according to the receipt and payment vouchers;

3) Register the sub-ledger according to the original voucher or the original voucher summary table and accounting voucher;

4) Prepare account summary tables on a regular basis according to accounting vouchers;

5) According to the account summary table, the general ledger is registered regularly;

6) At the end of the month, check the cash, bank deposit journal and sub-ledger with the general ledger respectively;

Addendum: This is something that must be memorized, and you can work hard to help you in the future

The financial statements of enterprises mainly include balance sheets, income statements, and cash flow statements. The preparation of the report is as follows:

Every month, all the company's financial status, including income, expenditure, tax payment, etc., is recorded, and at the end of the month and the end of the year, each item is summed up to make a summary, which is convenient for use in the preparation of financial statements. In this way, the accounts can be balanced and the accounts are consistent to ensure the authenticity and accuracy of the account book information. The financial statements are prepared as follows:

1. Balance sheet:

After preparing, first put the company name and time in the header, according to the project summary table prepared earlier, fill in the order of **, if you need to calculate, then calculate it according to the accounting equation, and then fill in **.

2. Income statement.

The method of filling in the form is the same as the method of filling in the balance sheet, and some data can be found in the balance sheet, no need to count again, just fill in the data that has been calculated on the balance sheet in **, and fill in or count if there is no data on the balance sheet.

3. Cash flow statement:

The method of filling in the form is the same as that of filling out the balance sheet and income statement, and some data may be filled in according to the data of the balance sheet and income statement.

1. Balance sheet:

Each item in the balance sheet is required to include the "Beginning Balance" and "Closing Balance" columns. The figures in the "Balance at the beginning of the year" column of the balance sheet should be based on the figures shown in the "Closing balance" column of the balance sheet at the end of the previous year.

2. Income statement.

Through the income statement, it can reflect the amount and composition of the income, expenses, profits (or losses) of the enterprise in a certain accounting period, help the users of the financial statements to fully understand the operating results of the enterprise, analyze the profitability and profit growth trend of the enterprise, so as to provide a basis for economic decision-making.

3. Cash flow statement:

A cash flow statement expresses the increase or decrease in an organization's cash (including bank deposits) over a fixed period of time (usually monthly or quarterly). The cash flow statement adopts a reporting structure and reflects the cash flow from operating activities in a categorical manner.

The cash flow from investment activities and the cash flow from financing activities are summarized to reflect the net increase in cash and cash equivalents in a given period.

1. Balance sheet, 2. Income statement, 3. Cash flow statement 4. Statement of changes in owners' equity.

For example, in a small company where I am now, the balance sheet and income statement can be released every month. The details of each account of the corresponding balance sheet and income statement should also correspond to the account statement.

The financial statements should report assets and liabilities, profit performance, gold flow statements, etc., of which the first two statements are required to be reported.

This question. It takes 2 or 3 years to graduate from full-time school.

If you have declared online, make two copies of the paper statement, and wait until the end of the year to sort out the January to December and submit a copy to the tax department, and the enterprise will keep a copy by itself.

Generally, small enterprises should submit VAT tax returns, quarterly (annual) statements of enterprise income tax, balance sheets, profit and loss statements, tax returns (comprehensive), no taxable returns, annual reports of stamp duty, and financial status indicators for local tax.

1. Review 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.

According to the original vouchers, the account summary table is compiled, and the financial statements are made according to the account summary table.

Step 2: Confirm accounting entries and confirm in accordance with the company's financial system and accounting standards;

Step 3: Bookkeeping; or without bookkeeping, directly summarized into an account summary table;

Step 4: Prepare financial statements according to the general ledger and account summary table; Generally, you can directly take the number of statements, assets, income statements;

The cash flow statement and the statement of changes in owners' equity should be reorganized;

But now fortunately, there are financial software, as well as office software, and the summary and sorting can be done in one step.

Theoretically, the financial reports that an accountant should issue include: balance sheet, income statement, cash flow statement, statement of changes in owners' equity, schedules, notes to accounting statements and financial fact sheets. In practice, only the balance sheet and income statement need to be prepared, and these two statements need to be used when filing tax returns.

Other forms are generally only required for financing and auditing.

When filing tax returns, it is generally necessary to fill in: the State Taxation Bureau, VAT tax return (monthly report), enterprise income tax prepayment tax return (quarterly report), enterprise income annual tax return (more than a dozen forms, reported every year); Local Taxation Bureau, Local Tax Return (all taxes to be paid for basic local tax can be filled in this form).

Under normal circumstances, there are three major statements in accounting, which are generally done every month, including cash flow statement, balance sheet, and account summary statement. But the financial software can be automatically generated.

Income statements, income statements, and statements that bosses can understand.