What are the steps involved in the accounting process for a business

There are three stages of engineering construction projects in the construction industry: preparation period, construction period, and settlement period. How does the construction industry do accounts?

1. Construction costs include direct costs and indirect costs. Direct cost items include: 1) labor costs, 2) material costs, 3) machinery usage costs, and 4) other direct costs.

When the direct cost is incurred, it is directly included in the detailed account of "project construction - contract cost"; When the overhead costs are incurred, they are included in the "construction - overhead", and the allocation at the end of the period is transferred to the "construction - contract costs". 2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form". After the audit of the supervising engineer and the approval of the construction unit, the accountant of the construction enterprise shall prepare the accounting voucher with the approved "project price settlement bill" as the original voucher

The entire costing process, starting from the occurrence of production expenses, to calculating the total cost of the finished product and the unit cost. The costing procedure is generally divided into the following steps:

1) Review of production expenses. Expenses incurred for various production expenses [collection costs].

2) Determine the cost calculation object and cost item, and open the product cost account. Determine the object of cost accounting

3) Carry out the allocation of factor costs. Summarize the various factor costs incurred, prepare a distribution table of various factor costs, and allocate them according to their purposes and include them in the relevant production cost details [] such as direct materials and direct wages, which should be directly recorded in the "production cost - basic production cost" account and its related product cost details; For expenses that cannot be recognized, they should be collected and allocated according to the place or purpose they incur, and they should be recorded in the comprehensive expense accounts such as "manufacturing expenses", "production costs - auxiliary production costs" and "waste losses".

4) Carry out the allocation of comprehensive expenses. At the end of the month, the comprehensive expenses recorded in the accounts of "manufacturing expenses", "production costs - auxiliary production costs" and "scrap losses" are allocated using a certain allocation method, and are recorded in the "production costs - basic production costs" and related product cost details.

5) Divide the cost of finished products and the cost of products in progress [cost allocation of finished products and unfinished products].

6) Calculate the total cost and unit cost of the product. Under the variety method and batch method, the cost of the finished product calculated in the product cost ledger is the total cost of the product; Under the step-by-step method, the total cost of the product can be calculated by carrying forward or summarizing in parallel according to the cost details of each production step. The unit cost of the product can be calculated by dividing the total cost of the product by the quantity of the product.

Accounting for the unit of the product and the product cost to be borne by the unfinished product].

In fact, it can be summed up in two parts:

1. Collect the production expenses according to the cost calculation object.

2. Allocate the total production cost between the finished product and the product.

Tax declaration process for general taxpayers:

On the 1st of each month, general taxpayers must copy the tax of the anti-counterfeiting tax control invoicing machine, and go to any of the service windows of the No. 1-10 comprehensive tax window, No. 11-12 enterprise issuance window or No. 13-14 special invoice window of the tax service hall before the tax declaration time specified by the tax authorities. When filing taxes, taxpayers need to bring the tax control IC card, the VAT output invoice statistics table and the VAT output invoice details (2-9 forms) printed by the VAT anti-counterfeiting tax control invoicing system, and the taxpayers who fail to read the tax also need to bring the accounting copy of the invoice issued in the previous month for stub supplementation.

Matters that general taxpayers should pay attention to when copying taxes and filing tax returns:

General taxpayers should pay attention to the following: 1. Whether all the special VAT invoices issued by taxpayers in the previous month are all copied and declared; Otherwise, it may cause stub leakage collection; 2. If the general taxpayer replaces the golden tax card in the middle of the month, special attention should be paid to whether the special VAT invoice that has been issued before the replacement of the golden tax card is copied and declared successfully, otherwise it is necessary to bring the stub copy or accounting copy of the uncopied tax invoice to the service window of the tax service hall for unconventional tax declaration and supplement the stub copy; 3. If taxpayers find inconsistencies when filing tax returns, they should find out the reasons in a timely manner, and they cannot arbitrarily adjust the data in the declaration form for declaration.

1. Review the original vouchers.

The original voucher must be a legal invoice or receipt with complete content, and signed by the person in charge and the person in charge (the person in charge must be the leader of the school or each unit in charge of the capital project), and the purchase must also be signed by the acceptor; In line with the fixed assets accounting standards, there must be a fixed assets acceptance form, and the maintenance work must have a project final account. The self-made original voucher should be complete, and the documents and documents should be clear and complete.

Vouchers with incorrect, incomplete, non-compliant or incomplete procedures shall be returned for filling in or corrected; Forged, altered or illegal economic business vouchers should be refused to be accepted, and reported to the leadership of the department in a timely manner.

2. Fill in and review.

Fill in the accounting voucher according to the original voucher of receipt and payment. In addition to the same kind of documents and documents, the other documents should be one by one. The accounting voucher should be clearly written, the content should be complete, the subjects should be correct, and the summary should be concise and to the point.

All contents on the voucher must not be altered. Accounting vouchers should be uniformly numbered, and should not be notched, duplicated or contradicted by the numbering order.

Fill in the accounting vouchers to be transferred to the review post, the review personnel should carefully check the content of the accounting vouchers in accordance with the relevant requirements, the legality and reasonableness of the original vouchers, the review is correct, and the cashier shall be given after signing and sealing on the bookkeeping and leasing certificate; If there is a problem with the original voucher or accounting voucher, it should be returned to the person handling it or the person who made it, and it should be corrected, supplemented or refilled.

3. Cash journal.

The cashier shall handle the receipt and payment procedures according to the original voucher and accounting voucher that are audited correctly, and register the cash journal and bank deposit journal at any time, settle the balance of the day, and the cash cashier shall check the inventory daily. The bank cashier should settle the bank deposit balance every day, check with the bank regularly, check with the bank statement at the end of the month, and prepare the "bank deposit balance reconciliation table" to check the outstanding accounts in a timely manner.

The cashier will pass the accounting vouchers that occurred on the day to the bookkeeping post after logging in (except for the special case of centralized reimbursement, but it should be sorted out and delivered in a timely manner).

4. Sub-ledger and general ledger.

The bookkeeping post personnel shall register the relevant sub-ledgers according to the audit vouchers, and the sub-ledgers shall be registered one by one according to the contents of the accounting vouchers and the original vouchers. Bookkeepers should refill the accounting vouchers if they find errors in the accounting vouchers before bookkeeping, and correct them in the prescribed methods if they find errors in the accounting vouchers or errors in the account books after bookkeeping.

The general ledger accountant prepares a "summary of accounts" on a regular basis and registers the general ledger on a regular basis (at least once every ten years). All types of accounts should be settled on a monthly basis, and the balance or cumulative amount should be settled as needed.

5. Prepare accounting statements.

At the end of the month, after the trial balance of various accounts, the accounting statements are prepared. The accounting statements are prepared according to the requirements of the superiors, and the requirements are complete, the content is complete, the figures are accurate, and the submission is timely. Accounting statements shall be reviewed and signed by the main leaders and the responsible persons of accounting institutions, and submitted to relevant departments in accordance with regulations.

An extra copy of the provisional payment ledger should be written and handed over to the cashier and other positions, so that even if the receivables are collected.

6. Binding accounting vouchers.

After the report is completed at the end of the month, the accounting vouchers and accounting statements should be sorted out in a timely manner, and bound into a book, and the cabinet should be properly managed.

The general process of accounting is: setting up accounting subjects and accounts, double-entry bookkeeping, filling in and reviewing vouchers, and preparing financial accounting reports.

1. Accounting books.

Accounting books are the detailed archives of daily economic activity management, and are the direct basis for the preparation of accounting statements; The requirements for business management and the preparation of accounting statements determine the types and formats of accounting books and the contents that should be recorded.

2. Accounting vouchers.

Accounting vouchers are not only evidence for recording economic operations, but also the basis for registering account books; The bookkeeping requirements of business management determine the type, format and content of accounting vouchers. Organize these three organically to form an appropriate form of accounting.

Accounting principles. 1. The principle of objectivity.

The principle of objectivity means that accounting must be based on the actual occurrence of economic operations and the legal documents that reflect the occurrence of economic operations, and reflect the financial status and operating results of entering the market, so that the content is true, the figures are accurate, and the information is reliable. The principle of objectivity is the basic quality requirement for accounting and accounting information.

2. The principle of relevance.

The principle of relevance means that accounting should be able to meet the needs of all interested parties for accounting information. The data generated by accounting should meet the needs of the state's macroeconomic management, the needs of all parties concerned to understand the financial situation and operating results of enterprises, and the needs of enterprises to strengthen their internal operation and management.

3. The principle of comparability.

The principle of comparability means that accounting must be carried out in accordance with the prescribed treatment methods, and the accounting information must be of the same caliber and comparable with each other. Ensuring the comparability of accounting information is conducive to economic management and macroeconomic decision-making.

1. Accounting procedures for accounting vouchers.

This is an accounting procedure in which the general ledger book is registered directly on the basis of each accounting document. It is generally used for small enterprises and institutions with a small business volume.

2. Accounting procedures for account summary tables.

It is characterized by the preparation of a summary of accounts on a regular basis based on the vouchers of accounting, and then the registration of the general ledger book on the basis of the summary of accounts. This kind of accounting procedure is generally used in enterprises and institutions with large scale and complex business.

3. Summarize the accounting procedures of accounting vouchers.

This accounting procedure is basically similar to the accounting procedure of the account summary table, and it is also an accounting procedure for summary posting, but the summary method is different. This kind of accounting procedure is generally applicable to enterprises and institutions with large scale and large business volume.

4. Journal-general ledger accounting procedures.

The journal general ledger accounting form is a form of accounting that combines the journal with the general ledger and registers directly according to the receipt vouchers, payment vouchers and transfer vouchers one by one and on a daily basis. It is generally only suitable for small business units with little economic business.

5. Computerized accounting form.

Computerized accounting refers to the use of electronic computers as tools to observe, record, calculate, classify, summarize and analyze the economic process and provide economic information, participate in the modern accounting form of decision-making. It is suitable for various types of enterprises and institutions.

Accounting runs through the entire process of economic activities and is the most basic and important function of accounting, also known as the reflection function. Bookkeeping refers to the adoption of certain bookkeeping methods for the economic activities of specific entities, which are registered in the account books to be reflected in the books; Accounting refers to the basis of daily bookkeeping.

Calculate the income, expenses, profits and assets, liabilities and owners' equity of a specific entity in a certain period to calculate the operating results of the period and the financial position of the date; Accounting is to report the financial status, operating results and cash flow of a specific accounting entity to the relevant parties in the form of accounting statements on the basis of accounting.

1. Classify the original vouchers.

First of all, after taking the original voucher, it is necessary to check whether it complies with the accounting procedures. If it is an invoice, check whether there is a tax supervision seal, and then look at the following four points:

1. Whether the upper and lower case amounts are consistent with the cut point;

2. Whether there is a signature of the relevant person.

3. Whether the name of the payment unit, the date of filling in the voucher, the content of the economic business, the quantity, the unit, the amount and other elements are complete;

4. Whether there is a signature of the invoicing unit;

2. Prepare accounting vouchers.

According to the classification of the original voucher, we can make the voucher, the voucher is also called the summons, and the attached voucher has several original vouchers, just fill in a few.

3. Register account books.

Once the voucher has been verified, it is time to register the books.

First, the vouchers are numbered in chronological order, and then registered to the corresponding account books one by one according to the accounts on the accounting vouchers.

Only the cash and bank deposit journals in the account books should be cleared on a daily basis and settled monthly, the balance of the cash account should be checked with the inventory is also the amount of cash in the safe, the balance of the bank account should be checked regularly with the bank statement, and the other sub-accounts should be settled once a month.

Fourth, the accounting voucher summary.

It is to bring together the accounts and amounts of the accounting vouchers, and the order of the summary is to arrange the order according to the number on the voucher, and then make a T-word account according to the accounts on the voucher, copy one account after another, and finally sum it up to see whether the total total number of debits is equal to the total total number of credits, equal, explain that it is flat, and then copy the data on the summary table of accounting vouchers.

5. Register the general ledger.

The general ledger is registered according to the summary table of accounting vouchers of the trial balance.

The registration general ledger is a bit different from the subsidiary ledger, where the debit and credit side each have one line, while the general ledger is the credit side on one line.

6. Reconciliation and settlement.

After keeping the general ledger, it is time to reconcile and settle the accounts, as long as the voucher is correct, the registered accounts should also be correct, now with financial software, this can be guaranteed, but manual bookkeeping, it is not fortunate to be side-by-side, so it is necessary to reconcile the accounts frequently, so that the accounts are consistent, the accounts are consistent, the accounts are consistent, and the accounts are consistent.

7. Preparation of accounting statements.

After the general ledger is recorded, the trial balance is balanced, and the financial accounting statements can be prepared.

The above is the relevant knowledge for everyone, I believe that we have a general understanding through the above knowledge, if you still encounter any more complex legal issues, welcome to log in for lawyer consultation.