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voucher summary Sub Ledger general ledger various reports, etc. First of all, it is necessary to understand the financial process
1. General steps:
1. Fill in the bookkeeping voucher according to the original voucher or original voucher summary
2. Register the cash journal and bank deposit journal according to the receipt and payment voucher
3. Register the Sub Ledger according to the bookkeeping voucher
4. Summarize according to bookkeeping voucher and prepare account summary table
5. Register general ledger according to 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 an enterprise is small in scale and does not have a large amount of business, it is not necessary to set up a Sub Ledger and directly register business by business in the general ledger. The actual accounting practice requires accountants to register each transaction into the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary. According to the business volume, enterprises can compile a summary table of accounts every five days, ten days, fifteen days, or once a month. If the business is quite large. You can make it up one day< 1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, you must have the signature of the financial (Manager) who has the right to sign it before you do it), and then prepare the account summary table at the end of the month or on a regular basis to register the general ledger (the reason for the registration at the end of the month is to balance the account summary table through trial calculation, To ensure that the record is correct, the Sub Ledger is registered according to the bookkeeping voucher for each transaction
2. At the end of the month, attention should be paid to the drawing of depreciation, the amortization of deferred expenses, etc. if the start-up expenses of a new enterprise are all transferred into expenses in the first month, the entry of drawing depreciation is to borrow management expenses or manufacturing expenses to borrow accumulated depreciation, which is calculated according to the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges will be withdrawn, which is actually the local tax. It is to extract taxes and surcharges, including urban construction tax, ecation surcharges, etc., and tax decisions.
3. After compiling the subject summary table at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss accounts into the current year's profit, and borrow the main business income (investment income, other business income, etc.) to loan the current year's profit. The second entry: borrowing the profit of this year to loan the cost of main business (taxes and surcharges of main business, other business costs, etc.). After the transfer in, if the difference is in the debit, it is a loss and there is no need to pay income tax. If it is in the credit, it means that the profit needs to pay income tax. The calculation method is as follows: income tax = credit difference * income tax rate, then make bookkeeping voucher, borrow income tax to loan tax payable - income tax payable, borrow current year's profit to loan income tax (although income tax is related to profit, But it's not that the loss does not necessarily mean that the income tax will not be paid. It mainly depends on whether the adjusted taxable income is a positive number. If it is a positive number, the income tax should be calculated. At the same time, we should pay attention to the income tax accounting method. When the tax payable method is adopted, the amount of the income tax subject and the tax payable subject is equal, When there is time difference, the amount of income tax account and tax payable account is not equal
4. Finally, prepare the balance sheet according to the balance of the assets (Monetary Fund, fixed assets, accounts receivable, notes receivable, short-term investment, etc.) liabilities (notes payable, accounts receivable, etc.) owner's equity (paid in information, capital reserve, undistributed profit, surplus reserve) in the general ledger (refers to the amount registered on the last day of the general ledger), Prepare the profit statement according to the amount of profit and loss accounts (such as management expenses, main business cost, investment income, main business additional, etc.) in the general ledger or account summary statement (the amount refers to the amount of this month)
(the main business income and tax payable should be determined according to the amount of tax copied in the national tax office every month. Because tax control opportunities print a form with specific numbers on it)

5. The rest is to bind vouchers, write notes to reports, and analyze situation tables and so on
6. Problems to be noted:
A. except for the preparation of bookkeeping vouchers and the registration of sub ledgers, the above are carried out at the end of the month
B. cash settlement at the end of the month and bank account must be consistent with account certificate and account reality. At the beginning of each month, according to the bank reconciliation and bank account balance reconciliation table, pay attention to the analysis of outstanding funds. Pay attention to the time when filing tax at the beginning of the month, and do not file tax late. In addition, the invoice issued in the current month is recorded in the current month. Monthly analysis of the current account age and amount, including: A / R, a / P, other a / R< Third, report problem:
enterprise accounting report includes four reports, including balance sheet and income statement, profit distribution statement and cash flow statement. The profit distribution statement only needs to be prepared at the end of the year, because only at the end of the year can the enterprise distribute the profit. The cash flow statement is only prepared according to the requirements of the tax department, and different regions and provinces have different requirements. During the annual inspection in April, the tax department will ask for you There is no balance at the end of the month for management, finance, business, manufacturing and other expenses. The closing method is the statement closing method. The balance can be left at the end of the month for profit and loss account; If there is a balance in manufacturing expenses, it belongs to the expenses to be allocated of procts in process, and it is regarded as inventory on the balance sheet. Zhong Shu added) you need to see what you have in the income statement. As long as you have it in your account, you will carry forward the profit. This is not easy to make a mistake. The current year's profit in the income statement should be consistent with that in the asset statement
details supplement:
1. Value added tax and enterprise income tax are reported in the national tax returns (enterprises registered after January 1, 2002 are only handled in the national tax returns; 2; Personal income tax and other taxes in local tax returns
2. Month end certification (input tax); Do a good job in budgeting, and return the actual VAT and other taxes that should be paid after the boss agrees, the tax (output tax) at the beginning of the month
3. Take the salary as the base, 100%, the welfare fee is 0%, (new regulations, the welfare fee is not withdrawn, and it is handled according to the actual amount), 2% of the labor union funds, 2.5% of the staff ecation expenses, (tax law stipulates: enterprises, institutions and social organizations that establish trade union organizations, The funds paid to the trade union at 2% of the total monthly wages of all employees shall be dected before tax with the "special receipt for payment of trade union funds" issued by the trade union. If the special receipt for payment of trade union funds cannot be issued, the extracted trade union funds shall not be dected before the enterprise income tax)
4. Local taxes: Based on the actual value-added tax, 5% of urban construction tax, 3% of ecation surcharges, 1% of local ecation surcharges, 0.03% of stamp ty, three insurances and one fund: housing provident fund, endowment insurance, medical insurance, unemployment insurance
5. Transportation expenses, handling expenses, reasonable loss of circulation enterprises, Inspection fees are included in the operating expenses, and instrial enterprises are included in the costs
6. If the unit has no trade union organization, the trade union funds can not be withdrawn, let alone adjusted after withdrawal. Income tax only needs to be raised once a quarter instead of monthly
7. Cash is generally withdrawn from the "basic depositor". It is generally stipulated that cash cannot be withdrawn from the settlement account, and it can only be withdrawn under special circumstances (supplemented by Zhong shu)< 8. Travel expenses: transportation expenses, accommodation expenses, food subsidies, postal and Telecommunications expenses, luggage freight, miscellaneous expenses
9. The cashier's journal has been kept for 25 years

tax ing and declaration process:
tax ing refers to that the invoice issuing unit reads the information of the VAT invoice issued in the anti-counterfeiting tax control into the IC card used by the enterprise, and then takes the IC card to the IRS, Read it in their computer system.
in order to verify the input tax with the enterprise that has obtained the invoice, record the information in the computer system of the State Administration of Taxation, and compare the invoice nationwide, so as to prevent the enterprise from issuing yin-yang invoice, big and small invoice, and control the sales revenue of the enterprise
the operation of ing tax returns should be tax returns, tax ing and certification, which is the work that the value-added tax anti-counterfeiting tax control system must do every month. It is the work of the billing and certification systems of the Golden Tax Project. According to the specific operation sequence:
1. Copying tax:
1. Users ing tax returns process
ing tax and writing IC card - → printing various reports - → tax returns
a The starting date of ing tax is normal
enter the system - → tax declaration processing - → tax declaration management - → tax processing - → the system pops up "confirmation dialog box" → insert IC card, confirm - → IC card successfully
B. old tax of last month repeatedly:
enter the system - → tax declaration processing - → tax declaration management - → tax processing - → the system pops up "confirmation dialog box" → insert IC card, Confirm - → the old tax of last month successfully
C. query the status of the golden tax card
enter the system - → tax declaration processing - → management of the golden tax card - → query the status of the golden tax card - → the system pops up the detailed information
2. Tax declaration: send the copied IC card and printed various output reports to the tax service hall of the tax bureau to the tax staff who accept tax declaration, They will file a tax return for you according to the requirements of the tax return system, that is, read the billing information on your IC card, check it with various output reports, and then file a tax return
3. Certification: carry the dection form of VAT invoice to be dected in the current month and go to the invoice certification window of the State Administration of taxation. The certification of VAT special invoice is valid within 90 days after it is issued. Those certified in the current month must be dected in the current month
an actual accounting process
the following is an example of accounting practice, please give some advice from accounting experts, and also provide a reference for novices< The accounts of ABC company are as follows (ABC company is a limited company invested by three shareholders and belongs to the general taxpayer of commodity circulation)
ABC company began to prepare for establishment on July 1< On July 3, boss a advanced 40000 yuan and bought a batch of fixed assets in person (the invoice says ABC company)
borrow: fixed assets
Loan: other accounts payable - a
on July 6, boss a advanced 10000 yuan to buy a batch of office supplies
borrow: long-term deferred expenses
Loan: other accounts payable - a
on July 8, three shareholders of ABC company deposited 500000 yuan in temporary account When the account as registered capital
borrow: bank deposit 50
Loan: paid in capital - a 10
- B 20
- C 20
4. On July 9, boss a advanced ABC company registration fee of 10000 yuan
borrow: long-term deferred expenses of 10000 yuan
Loan: other accounts payable - a
receive the company's business license on May 1< According to the new enterprise accounting system, the start-up expenses are included in the management expenses at the beginning of operation, but the tax law requires that the company's start-up expenses should be amortised no less than five years in the next month of operation, Repayment to shareholders a
Loan: cash
Loan: bank deposit
Loan: other accounts payable - a
Loan: cash
on September 5, ABC company purchased a batch of goods from Party A, with a total of 117000 in advance payment price and tax
Loan: accounts payable - a
Loan: bank deposit
on September 8, On September 9, a batch of goods was sold to company B, and the goods had been delivered, and the goods were sold to company B

2. The accounting and financial treatment of e-commerce is as follows:
1; According to the purchase invoice and acceptance warehousing documents, do warehousing processing, accounting by category
purchase cost = purchase price + related taxes + transportation expenses, etc.
debit: goods in stock
taxes payable - VAT payable (input tax) all
e-commerce accounting and financial treatment are as follows:
1; According to the purchase invoice and acceptance warehousing documents, do warehousing processing, accounting by category
purchase cost = purchase price + related taxes + transportation expenses, etc.
debit: goods in stock
taxes payable - VAT payable (input tax)
Credit: bank deposit (prepayment, accounts payable, etc.)
2. Accounting treatment of sales business:
1. Accounting treatment when goods are delivered after sales
debit: goods issued
Credit: goods in stock
2. Determination of sales revenue = selling price × 1-r% trade discount) ÷ 1.17
note 1: if a shop issues a coupon, it is a commercial discount, and there is no need for separate accounting treatment
note 2: customer acknowledgment receipt, account processing when receiving payments from Alipay account;
borrow: Other Monetary Funds - Alipay account deposit
other receivables Tmall Commission
other receivables Tmall integration
Loans: bank deposits (prepaid accounts, accounts payable, etc.)
two, sales business accounting processing:
1, sales completed, accounting for the issue of goods;
debit: goods issued
Credit: goods in stock
2. Determination of sales revenue = selling price × 1-r% trade discount) ÷ 1.17
note 1: if a shop issues a coupon, it is a commercial discount, and there is no need for separate accounting treatment
note 2: customer acknowledgment receipt, account processing when receiving payments from Alipay account;
borrow: Other Monetary Fund - Alipay account deposit
other receivables Tmall Commission
other receivables Tmall integral
financial fee -POS fee
Loan: main business income - commodity
payable tax payable: value added tax (output tax)
borrowing: main business cost
Loan: issuing commodity
expansion data:
accounting process, 2. Register various sub ledgers according to the bookkeeping voucher
3. Make accrual, amortization and carry forward bookkeeping vouchers at the end of the month, summarize all bookkeeping vouchers, prepare bookkeeping voucher summary, and register the general ledger according to the bookkeeping voucher summary
4. Settlement and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent with the facts
5. Prepare accounting statements with accurate figures, complete contents and analysis
6. Bind the bookkeeping voucher into a book and keep it properly
reference: Internet: Accounting

3. Fill in the bookkeeping voucher according to the original voucher or original voucher summary

2. Register the cash journal and bank deposit journal according to the receipt and payment voucher

3. Register the Sub Ledger according to the bookkeeping voucher

4. Summarize according to bookkeeping voucher and prepare account summary table

5. Register general ledger according to account summary table< At the end of the period, prepare balance sheet and income statement according to general ledger and Sub Ledger

If an enterprise is small in scale and has little business, it can directly register business by business in the general ledger without setting Sub Ledger. The actual accounting practice requires accountants to register each transaction into the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary. According to the business volume, enterprises can compile a summary table of accounts every five days, ten days, fifteen days, or once a month. If the business is quite large. You can make it up one day< 1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, you must have the signature of the financial (Manager) who has the right to sign it before you do it), and then prepare the account summary table at the end of the month or on a regular basis to register the general ledger (the reason for the registration at the end of the month is to balance the account summary table through trial calculation, To ensure that the record is correct, the Sub Ledger is registered according to the bookkeeping voucher for each transaction

2. At the end of the month, we should also pay attention to the depreciation, the amortization of deferred expenses, etc. if the new enterprise start-up expenses are all transferred into the expenses in the first month. The entry of depreciation is to borrow management expenses or manufacturing expenses to borrow accumulated depreciation. The amount of depreciation is calculated according to the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges will be withdrawn, which is actually the local tax. That is to extract taxes and surcharges. There are urban construction tax, ecation surcharges, etc. and there are tax decisions

3. After the account summary table is prepared at the end of the month, two entries are prepared. The first entry: transfer the total amount of profit and loss accounts into the current year's profit, and borrow the main business income (investment income, other business income, etc.) to loan the current year's profit. The second entry: borrowing the profit of this year to loan the cost of main business (taxes and surcharges of main business, other business costs, etc.). After transfer in, if the difference is in the debit, it is a loss and no income tax is required. If it is in the credit, it means that the profit needs to pay income tax. The calculation method is as follows: income tax = credit difference * income tax rate, then make bookkeeping voucher, borrow income tax to loan the tax payable - income tax payable, borrow the current year's income tax (although income tax is related to profit, but it is not loss, income tax must not be paid, It mainly depends on whether the adjusted taxable income is a positive number. If it is a positive number, it is necessary to calculate income tax. At the same time, it is necessary to pay attention to the income tax accounting method. When adopting the tax payable method, the amount of the income tax subject and the tax payable subject is equal. When adopting the tax impact method, the amount of the income tax subject and the tax payable subject is not equal when there is a time difference)< Finally, according to the balance of assets (Monetary Fund, fixed assets, accounts receivable, notes receivable, short-term investment, etc.) liabilities (notes payable, accounts receivable, etc.) owner's equity (paid in information, capital reserve, undistributed profit, surplus reserve) in the general ledger (refers to the amount registered on the last day of the general ledger), prepare the balance sheet, Prepare the profit statement according to the amount of profit and loss accounts (such as management expenses, main business cost, investment income, main business additional, etc.) in the general ledger or account summary statement (the amount refers to the amount of this month)

(regarding the main business income and tax payable, it should be determined according to the amount of tax copied in the national tax office every month, because there will be specific figures on a form printed by the tax control opportunity)

5. The rest is to bind vouchers, write notes to statements, analysis tables and so on

6. Problems to be noted:

a In addition to the preparation of bookkeeping vouchers and the registration of subsidiary accounts, all of the above are carried out at the end of the month

B. cash settlement at the end of the month and bank account must be consistent with the account certificate and the account reality. At the beginning of each month, according to the bank reconciliation and bank account balance reconciliation table, pay attention to the analysis of outstanding funds. Pay attention to the time when filing tax at the beginning of the month, and do not file tax late. In addition, the invoice issued in the current month is recorded in the current month. Monthly analysis of the current account age and amount, including: A / R, a / P, other a / R< Third, report problems:

the accounting report of an enterprise includes four reports, including profit distribution statement and cash flow statement in addition to balance sheet and income statement. The profit distribution statement only needs to be prepared at the end of the year, because only at the end of the year can the enterprise distribute the profit. The cash flow statement is only prepared according to the requirements of the tax department, and different regions and provinces have different requirements. During the annual inspection in April, the tax department will ask for you There is no balance at the end of the month for management, finance, business, manufacturing and other expenses. The closing method is the statement closing method. The balance can be left at the end of the month for profit and loss account; If there is a balance in manufacturing expenses, it belongs to the expenses to be allocated of procts in process, and it is regarded as inventory on the balance sheet. Zhong Shu added) you need to see what you have in the income statement. As long as you have it in your account, you will carry forward the profit. This is not easy to make a mistake. The current year's profit in the income statement should be consistent with that in the asset statement< 1. Value added tax and enterprise income tax are handled in the state tax report (enterprises registered after January 1, 2002 are only handled in the state tax; 2; Personal income tax and other taxes in local tax returns

2. Month end certification (input tax); At the beginning of the month (output tax)

3. Take the salary as the base, 100%, the welfare is 14%, the trade union funds are 2%, and the staff ecation expenses are 2.5%. (according to the tax law, enterprises, institutions and social organizations that establish trade union organizations should pay 2% of the total monthly wages to the trade union, and dect the funds before tax with the special receipt for the payment of trade union funds issued by the trade union organizations. If the special receipt for payment of trade union funds cannot be issued, the extracted trade union funds shall not be dected before the enterprise income tax)

4. Three insurances and one fund: housing accumulation fund, endowment insurance fund, medical insurance fund, unemployment insurance fund

5. Transportation expenses, handling expenses, reasonable loss and inspection expenses of circulation enterprises are included in operating expenses, while those of instrial enterprises are included in costs

6. If there is no trade union organization in the unit, the trade union funds can not be withdrawn, let alone adjusted after withdrawal. The income tax only needs to be withdrawn once a quarter instead of once a month.

7. Cash is generally withdrawn from the "basic deposit account". It is generally stipulated that cash cannot be withdrawn from the settlement account. It can only be withdrawn under special circumstances (supplemented by Zhong shu)

8. Travel expenses: transportation expenses, accommodation expenses, food subsidies, postal expenses, luggage freight, miscellaneous expenses

9. Keep the cashier's diary for 25 years

4.

1、 First of all, we must realize accounting computerization or enterprise informatization. Enterprise accounting is required to abandon manual operation, use computer to manage finance, and implement enterprise accounting computerization, that is, enterprise financial management informatization

Second, enterprise finance and business integration. This includes financial and business collaboration, business collaboration of various departments of an enterprise, and business collaboration of subsidiaries and group companies of a group enterprise, which is an important basis for the transition to the era of e-commerce

Third, the use of e-commerce to achieve online transactions. At this stage, the transaction mode of enterprises will mainly be online transaction, and also include online settlement, online business, e-money, mobile office and other businesses, with some functions of online business

Fourthly, to realize network finance in a complete sense. At this time, the network finance is based on the network computing technology, with the goal of integrating and realizing the enterprise e-commerce, and can provide the financial management mode, accounting work mode and various functions under the Internet environment. The enterprise has entered a new era of financial management

extended data:

main functions

1. Collaborative business

collaboration refers to the full combination of logistics and information flow. The establishment of enterprise financial network system provides favorable conditions for collaborative business, and fundamentally promotes the collaboration between finance and business, including collaboration with internal business, such as online procurement, online sales, online attendance, etc

2, dynamic accounting

network finance from the past static accounting to the dynamic accounting, greatly enriches the content of accounting information and improves the value of accounting information

Based on dynamic accounting information, the financial supervisor can make timely response, deploy business activities, make financial arrangements, and realize online management. Such as online fund scheling, remote transfer, online securities investment, online foreign exchange trading, online financial approval, online financial system updating, online accounting ecation, online consulting, etc

4. Mobile office

network finance changes the way of accounting work, which can truly realize the mobile and online office of financial work

source: Network - Network Finance