1, build accounts, you need to set up a general ledger, ledger, cash journal and bank deposit journal.
2, commercial accounting is simpler than industrial accounting, commercial accounting is the content of the purchase, sales, balance, do not need to carry out production cost accounting.
(1) purchase
Borrow: inventory
Credit: tax payable - VAT (input tax)
(2) sales
Borrow: bank deposits, etc.
Credit: income from main business
Credit: tax payable - VAT (output tax)
(3) carry forward the sales Costs
Loan: Cost of Main Business
Credit: Inventory
(4) At the end of the month, inventory should be taken of inventory to ensure that the accounts are in line with the real situation.
3. Commercial and industrial taxes are the same, and the method of accrual is also the same. Involved in the payment of taxes: value-added tax, urban construction tax, education surcharge, stamp duty, personal income tax, property tax, land use tax, income tax and so on.
4, commercial and industrial accounting statements are the same.