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2. BTS song, to that one, you can see if I have a disk.

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6.

Accounting process:

1. Audit all kinds of original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct

2. Register various sub ledgers according to the bookkeeping voucher

3. At the end of the month, make accrual, amortization and carry forward bookkeeping vouchers, summarize all bookkeeping vouchers, prepare bookkeeping voucher summary table, and register general ledger according to bookkeeping voucher summary table

4. Make sure that the account is consistent with the certificate, the account is consistent with the account, and the account is consistent with the reality

The accounting statements should be prepared with accurate figures and complete contents, and analyzed and explained

6. Bind the bookkeeping voucher into a book and keep it properly

extended data:

accounting, also known as accounting practice, refers to the process of accounting treatment, generally from the beginning of filling in vouchers to the end of preparing statements

In the past planned economy era, accounting only passively implemented the national regulations to complete the above process, with the continuous improvement of market economy. With the continuous innovation of economic business, how to deal with each business more accurately and reasonably has become a compulsory technology for many accountants. So far, accounting has been given special significance, no longer limited to the process, but to solve how to do better

enterprise accounting process

1. Prepare bookkeeping voucher according to original voucher

2. Prepare account summary according to bookkeeping voucher

3. Register accounting book (including general ledger and subsidiary ledger) according to bookkeeping voucher and account summary

4. Prepare accounting statement (including balance sheet and income statement) according to accounting book (mainly general ledger)

5 6. Carry forward the profit and loss at the end of the year (or carry forward the profit and loss month by month)

7, According to the annual accounting statements, prepare the income tax annual report and the final settlement self check table of other taxes

business enterprise accounting process

the general business accounting process is: obtain the original voucher → make accounting voucher → summarize at the end of the month to make account summary → register the general ledger → then register the subsidiary ledger and inventory account according to the accounting voucher Check the general ledger and subsidiary ledger make accounting statements if the unit is a general taxpayer, make online national tax declaration and local tax declaration (this place is different, some places are manual declaration) - file the remaining statements after reporting

1. Audit the original voucher

(1) external original voucher. Vouchers obtained by the business handling personnel from other units when the business occurs or is completed, such as invoice from the supplier, bank collection notice, etc

(2) self made original voucher. Vouchers made by the unit itself and filled in by relevant departments or personnel, such as material receipt, material requisition, wage settlement, receipt, sales invoice, cost calculation, etc

2. Fill in the bookkeeping voucher

you can summarize the original vouchers of the same kind at the end of the month and fill in the bookkeeping voucher at any time, but don't reverse the time sequence. According to the bookkeeping rules of "borrowing must be loaned" and "borrowing must be equal", accounting entries are made

Check

to see if there are any mistakes

4. Bookkeeping

according to the bookkeeping voucher, the necessary account book of small-scale company is cash journal; Bank journal; General ledger; Three column Sub Ledger

(1) fill in according to the balance of general ledger account. It can be filled in directly according to the ending balance of relevant general ledger accounts (such as notes receivable). Some items need to be filled in according to the ending balance of several general ledger accounts. For example, "Monetary Fund" needs to be filled in according to the total ending balance of "cash on hand", "bank deposit" and "other monetary funds"

(2) calculate and fill in according to the account balance of Sub Ledger. For example, "accounts payable" should be calculated and filled in according to the closing credit balance of related sub accounts of "accounts payable" and "prepayment"

(3) calculate and fill in according to the balance analysis of total account and detailed account. For example, "long-term loan" should be calculated and filled in according to the balance of the general ledger account of "long-term loan" minus the long-term loan in the detailed account of "long-term loan"

(4) check the register. Some information in the notes to the financial statements should be prepared according to the records in the reference register

Value added tax:

6. Tax declaration

1. Value added tax:

sales or purchase of goods, provision of processing or repair services are subject to value-added tax. The rate for small taxpayers is 3%

Business tax:

the taxpayers of business tax are the units and indivials that provide taxable services, transfer intangible assets or sell real estate within the territory of the people's Republic of China. Different instries have different business tax rates

3. Local tax:

there is also local tax, that is, on the basis of business tax, 7% of urban construction tax (5% and 1%, depending on the size of the city) and 3% of ecation surcharges and 1% of local ecation surcharges (or 2%, also different from each city)

4. Income tax:

whether it is the instry and commerce or the service instry, the enterprise income tax should be paid according to the profit. The specific collection method: according to the requirements of the enterprise income tax return, fill in the income, cost, expense and expenditure item by item, calculate the profit, adjust the tax according to the relevant provisions of the tax law, and calculate the taxable income

7.

Accounting process:

different software are generally poor, and the intelligent finance and tax SaaS platform will be faster. After collecting the initial voucher, we start to enter the voucher

1. Fill in the blank - just enter the transaction and amount, and the voucher will be generated by one key

3

8. It should be able to make bookkeeping vouchers. As long as there are some attachments, you can do it without the invoice slip. If it is true, but the tax doesn't recognize the slip, but the accountant can make accounts to reflect the real situation. Only when the year-end income tax is settled, you can eliminate the expenses without the regular invoice. After making bookkeeping vouchers, you can make detailed accounts and general ledger, This should not be difficult. In the end, a report will be formed. You can make a t-account table in Excel, and then an account summary table. You can import the total amount of t-account into the summary table, and then an asset statement and an income statement. The data will be imported from the account summary table. In this way, you only need to fill in the t-account table, and the rest will be automatically generated. It's very easy, If what I said helps you, remember to add stars to me

9. The simple process of accounting treatment every financial personnel should understand this process, but also the relevant financial software. At present, enterprises with a little scale or higher management level adopt information management. You should know how to use the software and how to set it, as long as the voucher is made correctly, The rest is done by computer: voucher - Summary - subsidiary ledger - general ledger - various reports, etc

it is necessary to understand the financial process first

1. General steps:
1. Fill in bookkeeping voucher according to 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 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< 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, and then you are doing it), and then prepare the account summary table at the end of the month or on a regular basis and register it in the general ledger (the reason for the registration at the end of the month is that you need 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 main business cost (main business tax and surcharges, other business costs, etc.)<

after transfer in, if the difference is in the debit, it is a loss, and income tax is not required. If it is in the credit, income tax is required for profits.

calculation method: income tax = credit difference * income tax rate, and then make bookkeeping voucher.

borrow income tax to loan tax payable - income tax payable, and 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< Finally, according to the general ledger assets (monetary funds, 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, etc.), The balance of the account of surplus reserve (refers to the amount registered on the last day of the total

account) is used to prepare the balance sheet. According to the profit and loss accounts of the general ledger or account summary (such as management expenses, main business costs, investment income, etc.), the balance sheet is prepared, The profit

table shall be prepared based on the amount of main business (additional business, etc.) (the amount of this month 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 the tax control opportunity will print a

form, which will have specific figures)

5. The rest is to bind vouchers, write notes to the report, and analyze the situation table, etc.

6 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 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 problems:
enterprise accounting report includes four reports, including the balance sheet and income statement, the profit distribution statement and the 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 in the balance sheet.) 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 profit of this year in the income statement should be consistent with that in the asset statement.

10. The accounting process of e-commerce accounting is the same as that of general enterprises, including the audit of original vouchers, the proction of accounting vouchers, the registration of accounting books, the preparation of accounting statements, and the declaration of taxes. However, although the e-commerce business is simple, it is cumbersome, and the daily business volume may be relatively large, which requires us to learn to classify, And the use of certain financial software and electronic documents accounts, this will be better and more convenient, as long as you master these skills, accounts is still very simple.