What conditions are met in accounting will be recorded in advance

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.

1. The enterprise has transferred the main risks and rewards of ownership of the goods to the purchaser;

2 The enterprise does not retain the right of continued management normally associated with ownership. There is also no effective control over the goods sold;

3 The amount of income can be reliably measured;

4 The relevant economic benefits are likely to flow into the enterprise;

5 The associated costs incurred or to be incurred can be reliably measured.

Just meet the conditions, nothing in advance.

Let's take an example: the company has purchased a batch of materials, and at the end of the month, the materials have been paid and received into the treasury, and the invoice of the other party has not yet been received. That's where you need to borrow

Raw material credit: accounts payable At the beginning of the month, the first red letter is reversed, and when the invoice is received, the normal processing Borrow: raw material tax payable - VAT payable (input) credit:

Bank deposits.

Withholding expenses, prepaid accounts...

It's actually very simple, self-healthy, willing to work.

Graduated from technical secondary school or above, with accounting qualification certificate, able to operate a computer, conscientious, careful, strong sense of responsibility, with good moral cultivation, and good health. Those who abide by the national financial system and the enterprise management system are allowed.

It is advisable to have an accounting qualification certificate, because bookkeepers are a small part of the accounting job;

1. If it is a regular large enterprise or a foreign company, and multinational enterprises generally require an accounting qualification certificate 2 If it is a small shop, a small company, or a relative's help, as long as you have learned mathematics above primary school, 3 If it is, don't be afraid to interview for a job, bookkeeping is not to be very powerful professional knowledge and technology, but to be loyal to the boss, not to fill your pockets, 4 yourself will often keep accounts at home, bookkeeping itself is not difficult, 5 but to do tax registration for the enterprise, and expenditure budgets, etc., require more professional technical knowledge.

To be a bookkeeper, you should have the following conditions to be competent:

1. The business knowledge that the bookkeeper should have:

1) Be financially savvy;

2) Master the knowledge of warehouse management;

3) Understand the basics of logistics.

2. Skills that bookkeepers should have:

1) Strong computing power;

2) Have strong accounting computerization operation ability.

The requirements for the bookkeeper position are:

1. Strictly review all kinds of original vouchers to ensure the authenticity, rationality and legitimacy of the original vouchers.

2. Prepare correct accounting vouchers in a timely manner according to the original vouchers that are audited and correct, and register various detailed ledgers in a timely manner according to the accounting vouchers.

3. Do a good job in calculation and account carryover.

4. Do a good job of reconciliation and settlement.

5. Do other related work.

According to Article 4 of the Measures for the Administration of Bookkeeping, the establishment of a bookkeeping institution, except as otherwise provided by national laws and administrative regulations, shall meet the following conditions:

More than full-time practitioners holding accounting qualification certificates;

2. The person in charge of the bookkeeping business has the professional and technical qualifications of accountant or above;

3. Have a fixed office space;

4. There is a sound bookkeeping business specification and financial accounting management system.

Registered financial companies or bookkeeping companies must apply for bookkeeping qualifications. Generally, the ** bookkeeping license requires more than 3 full-time practitioners who hold the "Accounting Qualification Certificate" (1 intermediate accountant, 2 junior accountants), I have passed the primary and intermediate exams, you can talk about it.

1. Examination and approval conditions for administrative licensing:

1.Three or more full-time practitioners holding accounting qualification certificates;

2.The person in charge of the bookkeeping business in charge of ** has the professional and technical qualifications of accountant or above;

3.Have a fixed office space;

4.There is a sound bookkeeping business specification and financial accounting management system;

2. What information does the applicant need to submit?

1.Application Form for Institutions Engaged in Accounting and Bookkeeping Business;

2.List of Application Materials;

3.the agreement or charter of the institution;

4.Employee identity certificate, accounting qualification certificate, and proof of professional and technical qualifications of accountant or above in charge of the person in charge of bookkeeping business (original and copy);

5.The person in charge of ** bookkeeping business and the full-time practitioner holding the accounting qualification certificate have a written commitment to practice full-time in the institution (see the "Application Form for Institutions Engaged in ** Accounting and Bookkeeping Business").

6.Proof of office address and public property right or right of use (original and photocopy).

7.**Bookkeeping business specification and financial accounting management system;

8.Relevant materials of the name of the institution approved by the administrative department for industry and commerce or the industrial and commercial business license (original and copy).

9.If an application is made by a person entrusted by an institution engaged in accounting and bookkeeping business, a Power of Attorney shall be submitted

The application for the establishment of a first-class bookkeeping institution other than an accounting firm shall be approved by the people's first-class financial department at or above the county level where it is located (hereinafter referred to as the examination and approval authority), and obtain a first-class bookkeeping license uniformly printed by the Ministry of Finance. The specific examination and approval authorities shall be determined by the people's finance departments of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan.

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 the accountant or above;

3) Have a fixed office space;

4) There is a sound bookkeeping business norms and financial accounting management system.

1. After being approved by the relevant financial departments in the region, it is necessary to handle industrial and commercial registration in accordance with the law, and then it is necessary to receive the first-class bookkeeping license issued by the financial department, so that you can engage in the work of first-class bookkeeping, and if there is no first-class license, it is not allowed to engage in first-class bookkeeping.

2. In addition to the establishment of a first-class bookkeeping company, it must comply with the provisions of national laws and administrative regulations, not only that, but also more than 3 professionals who hold accounting qualification certificates, and the responsible personnel of the first-class bookkeeping company must have the qualification certificate of accountants or above.

3. If you want to set up a first-class bookkeeping company, you must also have a special office space and a sound financial management system.

According to the "** Bookkeeping Management Measures".

Article 4 Institutions applying for ** bookkeeping qualifications shall meet the following conditions at the same time:

1) It is an enterprise established in accordance with the law;

2) There shall be no less than 3 full-time employees;

3) The person in charge of the bookkeeping business has the professional and technical qualifications of an accountant or above or has been engaged in accounting work for not less than three years, and is a full-time practitioner;

4) There are sound internal norms for bookkeeping business.

** Bookkeeping institution practitioners should have basic accounting knowledge and business skills, be able to handle basic accounting business independently, and be independently evaluated and identified by ** bookkeeping institutions.

The term "full-time practitioners" as used in the first paragraph of this article refers to personnel who are engaged in bookkeeping business only in one bookkeeping institution.

1. The enterprise has transferred all the main risks and rewards of ownership of the goods to the purchaser.

Second, the enterprise neither retains the right to continue management, which is normally associated with ownership, nor does it exercise control over the goods sold.

3. The amount of income can be reliably measured.

Fourth, the relevant economic benefits are likely to flow into the enterprise.

5. The relevant costs incurred or to be incurred can be reliably measured.

The specific steps of accounting are as follows: 1. Fill in the accounting 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 accounting voucher.

3. Register the detailed ledger according to the accounting voucher. 4. Summarize and prepare the account summary table according to the accounting voucher 5. Register the general ledger according to the account summary table. 6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and sub-ledger.

If you need a detailed process, you refer to other suggestions, and it is best to take a look at the principles of accounting and basic accounting when you have time. For VAT accounting, you can refer to this blog.

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, and prepare a summary table of accounting vouchers.

Accounting process under manual conditions.

The registration subledger --- calculated.

This expense review original voucher or.

Deposit journal.

According to the principle of parallel registration--- register the general ledger --- summary accounting vouchers.

Accounting is not recorded, which means that the economic transaction has not been included in the accounting account.

The treatment of non-accounting across years.

1. It should be treated as an error in the early stage.

Article 11 of Accounting Standards for Business Enterprises No. 28 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors stipulates that errors in the previous period refer to the omission or misstatement of the financial statements of the previous period due to the failure or misuse of the following two types of information.

i) Reliable information that is expected to be available and taken into account in the preparation of the prior period financial statements.

2) Reliable information that can be obtained at the time of approval of the previous financial report.

Prior period errors typically include errors in calculations, errors in the application of accounting policies, negligence or misrepresentation of facts, the effects of fraud, and the gains and losses of inventories and fixed assets.

According to the problems encountered in practice, the expenses incurred last year had last year's invoices, but they were not recorded last year; It can be judged that this was an error because the invoices that could have been obtained at the time of preparation of the prior statements were not used and taken into account, and the expense was omitted and not recorded.

Second, the accounting treatment of such early errors.

Article 12 of Accounting Standard for Business Enterprises No. 28 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors stipulates that an enterprise shall use the retrospective restatement method to correct material prior-period errors, unless it is practicable to determine the cumulative impact of prior-period errors.

There are two points worth noting about this provision: first, the use of retrospective restatement, and second, important prior errors. Therefore, in practice, for the sake of convenience, for some obviously minor errors in the previous period, many financial and accounting personnel directly carry out the current accounting treatment, and for important previous errors, it is necessary to adopt the retrospective restatement method and make retrospective adjustments through the "profit and loss adjustment of previous years" account.

As for what kind of upfront error is important, it can only be determined by applying professional judgment according to the amount and nature of the business, and the standard does not specify the quantitative standard for judgment.

3. Income tax treatment.

According to the regulations, if an error is found in the previous period before the final settlement of income tax, and the conditions for pre-tax deduction are met, it can be deducted before tax; If it is found after the final settlement of income tax, it generally cannot be deducted before tax, but must be handled in accordance with relevant regulations.

That is, the accountant of your unit did not do the relevant business on the account, or said that there was no reduction and no income, which is the same reason.