General issues
Any enterprise in the establishment of the initial, are faced with the problem of building accounts, what is building accounts? That is, according to the specific industry requirements and the future of the accounting business may occur, the acquisition of the required books, and then according to the daily occurrence of the business situation and accounting processing procedures to register the books. This may seem like a very simple question, but the process of book building can show a person's ability in accounting business to be familiar with the business of the enterprise, so we need to understand how the enterprise should build the books. Regardless of what type of business, in building accounts should first consider the following issues:
First, with the business is appropriate. The size of the enterprise and the volume of business is directly proportional to the size of the enterprise, the volume of business is large, the division of labor is also complex, the number of accounting books required is also more. Small enterprises, the volume of business is also small, some enterprises, an accountant can deal with all the economic business, set up books there is no need to set up a number of accounts, all the ledgers can be synthesized into one or two books can be.
Second, based on business management needs. The establishment of books of account is to meet the needs of business management, management to provide useful accounting information, so in order to meet the needs of management as a prerequisite to avoid duplication of accounts, bookkeeping.
Third, according to the account handling procedures. The size of the enterprise business is different, the account processing procedures used are also different. Once the enterprise has chosen the account processing procedures, but also choose the setup of the books, if the enterprise is using the voucher account processing procedures, the enterprise's general ledger should be based on the vouchers sequential registration, you will have to prepare a sequential registration of the general ledger.
Different enterprises in the construction of the books need to be purchased is not the same, in general, according to the size of the enterprise, the complexity of economic operations, the number of accountants, the form of accounting and the degree of electronic to determine. But no matter what kind of enterprise, there are monetary funds accounting problems, cash and bank deposit journals must be set up. In addition, it is also necessary to set up the relevant general ledger and ledger. Therefore, when a business is just established, you must go to the accounting store to purchase these books and related pages, it should be noted that the ledger has many page format, you have to choose the format you need when you choose the pages, such as debit and credit balance three-column, multi-column, quantity and amount of money, etc., and then according to the number of the ledger to choose how much you need to cover and binding ledger with the expansion of nails or thread. In addition to the initial construction of the accounts, it is necessary to purchase vouchers [if the enterprise cash receipts and disbursements more business, in the selection of vouchers, payment vouchers, transfer vouchers; if the enterprise receipts and disbursements less business to purchase vouchers (general) can also be), voucher covers, vouchers, vouchers, vouchers, vouchers, vouchers, vouchers, binding line, binding tools. For the convenience of the statement should also purchase a blank balance sheet, income statement (income statement), cash flow statement and other related accounting statements, above we told the general business accounts to do the preparatory work.
Enterprise how to build accounts of the second:
Industrial enterprises
Industrial enterprises refers to those specializing in the manufacture of products, processing, production of enterprises, so some people also called industrial enterprises for the manufacturing industry. Industrial enterprises are the most complex and representative of industrial enterprises because of the many elements involved in accounting and the problems of cost aggregation and calculation.
A, cash journal and bank deposit journal these two kinds of books are the enterprise must have. Accounting staff in the purchase, the two kinds of books each purchased a sufficient. But the enterprise opened more than two bank deposit accounts, then the amount of books needed, depending on the specific circumstances of the enterprise to determine. If the use is complete, and then purchase a new book is not too late.
First of all, according to the requirements of the opening of the books of account will be required to fill in the title page of the contents of the requirements to fill in, according to the first source of cash and bank deposits in the enterprise sources into the cash journal and bank deposit journals.
For example, the enterprise uses the method of registering cash journal and bank deposit journal according to the receipt of deposit vouchers, an investor transferred to the enterprise bank deposit account of a sum of money, amounting to 100,000 yuan, you can do according to the bank receipt vouchers transferred by the bank to make the enterprise bank deposit receipt vouchers:
Borrow: bank deposits 100,000
Loan: paid-in capital 100,000
Then according to the opening requirements of the books of account will be filled in the title page requirements, fill in the contents of the title page. p>
Then according to the receipt voucher register bank deposit journal, if the enterprise needs to have daily cash expenditure, the accounting staff issued a cash cheque to withdraw cash 2 000 yuan, you according to the cash cheque stub coupon to do the payment voucher bank deposit:
Borrow: cash 2 000
Loan: bank deposit 2 000
And then according to the payment voucher register cash journal and bank deposit journal. Later, you can according to the daily cash and bank deposit business day by day to register the cash journal and bank deposit journal can be.
Second, the general ledger
Enterprises can buy one or several general ledgers according to the amount of business (generally there is no need to set up a general ledger for an account). Then set up the general ledger according to the business involved and the accounting accounts involved. In principle, as long as the business involves accounting accounts, there should be corresponding general ledger books (pages) to correspond to them. Accounting staff should estimate the size of the business volume of each type of business, each type of business with the mouth of the paper to separate, and in the mouth of the paper to write the name of each type of business accounting account, so that in the registration can be found in time to register the pages, in the general ledger paging, if the general ledger pages from the first to the tenth page of the registration of the cash business, we will be in the directory to write a clear "Cash ......1~10", and in the first page of the general ledger page, we will put the cupping paper, and write "Cash" clearly on the cupping paper; the eleventh page to the twentieth page is for the bank deposit business, we will write "Bank Deposit ......11" clearly in the table of contents, and we will write "Bank Deposit ......11" clearly in the table of contents. "Bank deposits ......11 ~ 12" and in the general ledger pages of the eleventh page pasted with "bank deposits" of the mouth to take the paper, and so on, the general ledger on the construction of a good.
In order to register the convenience of the general ledger, in the general ledger page paging, the best according to the order of assets, liabilities, owners' equity, income, expenses to paging, in the selection of access paper can also be assets, liabilities, owners' equity, income, expenses, according to a different color distinction, in order to facilitate the registration.
Enterprises usually have to set up the general ledger business will often be "cash, bank deposits, other monetary funds, short-term investment, notes receivable, accounts receivable, other receivables, inventory, amortized expenses, long-term investment, fixed assets, accumulated depreciation, intangible assets, start-up costs, long-term amortized expenses, short-term borrowing, notes payable, accounts payable, other Accounts payable, wages payable, benefits payable, taxes payable, other payables, profit payable, accrued expenses, long-term loans, bonds payable, long-term accounts payable, paid-in capital (share capital), capital surplus, surplus, undistributed earnings, profit for the year, revenue from product sales, cost of product sales, taxes and surcharges on product sales, product sales expenses, other operating revenues, other operating expenses, non-operating income, non-operating expenses, prior year's income, prior year's non-operating expenses, prior year's income, prior year's non-operating expenses, prior year's income, prior year's income, prior year's income, prior year's income. Income, non-operating expenses, adjustments to prior years' profit and loss, income tax", and so on. The registration of the general ledger can be made on the basis of the journal vouchers one by one, on the basis of the account summary table, or on the basis of the summarized journal vouchers.
Because of more accounting accounts used in the accounting of industrial enterprises, the need for general ledger books may be more, and more books need to be purchased, but also according to the amount of business and the number of accounts set up to purchase. Because the content of the inventory of industrial enterprises accounts for a large proportion, but also with the cost of costing to set up the relevant cost of the general ledger. The relevant inventory accounts are: raw materials, materials in transit, material purchases, commissioned materials, low value consumables, packaging, self-made semi-finished products, finished goods, etc.. Enterprises should set up the corresponding general ledger according to the account.
Costing accounts include amortized expenses, accrued expenses, auxiliary production costs, scrap losses, and basic production costs, and enterprises should also set up the corresponding general ledger according to the costing accounts.
Additionally, industrial enterprises need to set up a general ledger and product sales revenue, product sales costs, product sales costs, product sales taxes and surcharges.
Three, ledger
In the enterprise, the ledger is set up according to the needs of the enterprise's own management and external departments of the enterprise information needs to set up. The ledgers to be set up are short-term investments (set up according to the type of investment and object), accounts receivable (set up according to the name of the customer), other receivables (set up according to the receivable department, individual, project), amortized expenses (set up according to the type of expenses), long-term investments (set up according to the object of the investment or according to the nominal value, premiums, discounts, and the related costs), fixed assets (set up according to the type of fixed assets, and in addition), fixed assets (set up according to the type of fixed assets, and in addition), fixed assets (set up according to the type of fixed assets, and in addition). For fixed assets ledger pages can be replaced every year without new pages), short-term loans (set up according to the type or object of short-term loans), accounts payable (set up according to the object of accounts payable), other payables (set up according to the content of payable), payroll payable (set up according to the payable department), welfare payable (set up according to the content of the composition of welfare expenses), and taxes payable (set up according to the type of taxes), Product sales expenses, administrative expenses, and financial expenses (all set up according to the composition of expenses). Enterprises can increase or decrease the setup of ledgers according to their own needs. Daily based on the original documents, summary original documents and vouchers to register a variety of ledgers. Detailed accounts, regardless of the classification method, the sum of the closing balance of each account detail should be equal to the closing balance of its general ledger.
In an industrial enterprise, the general ledger should also be increased according to the above increase in the general ledger, the corresponding detailed accounts. In enterprises that use materials at actual cost, a material in transit or material purchase ledger should be set up in order to account for the actual cost of materials from different sources. In the enterprise that materials are priced according to the planned cost, it is necessary to set up the material procurement ledger and adopt the horizontal line registration method to register the actual cost of material purchases and the planned cost of issued materials according to the various types of specifications and models of materials, and to reflect the material cost differences according to the differences between the actual cost and the planned cost; in addition to matching the materials priced according to the planned cost, it is possible to set up the "Material Cost Difference "Ledger, it is the raw material allowance adjustment account, the same as raw materials, it is also set up according to the varieties of materials, specifications set up to reflect the actual cost of various types or types of materials and the difference between the cost of the plan, the calculation of material cost differences in the allocation rate.
To calculate product costs to set up the basic production cost ledger, also known as product cost ledger or product costing sheet. According to the costing method chosen by the enterprise, can be set up by product variety, batch, category, production step ledger; auxiliary production cost ledger, to reflect the collection of auxiliary production costs or auxiliary production costs and the allocation of auxiliary production costs and transfer out of the completed auxiliary production products, auxiliary production cost ledger should be set up according to the auxiliary production department. Withholding costs, amortized cost ledger can be set up according to the business items of withholding and amortization, such as withholding interest, employee education expenses, major repairs, rent to be amortized, repairs, books and newspapers, and so on. Manufacturing cost ledger is all industrial enterprises must set up, it is based on manufacturing cost accounting content such as wages, depreciation, repair costs, amortization of low-value consumables, labor insurance costs, etc. to set up.
The profit and loss ledger has product sales revenue, product sales cost, product sales costs, administrative expenses, financial expenses, non-operating income, non-operating expenses, investment income and so on. Product sales revenue and product sales cost ledger can be set up according to the product varieties, batches, categories, product sales costs, management costs, financial expenses in accordance with the type of expense set up, non-operating income, non-operating expenses according to the type of income and expenditure set up, investment income according to the nature of the investment and the type of investment to set up.
Four, other issues
Because of the complexity of the cost of industrial enterprises, so in the enterprise accounts, in order to facilitate the preparation of vouchers, to design some of the calculations with the form, such as: material cost allocation form, material receipt, wage cost calculation form, depreciation cost allocation form, scrap loss calculation form, auxiliary production cost allocation form, product cost calculation form and other related cost calculation form.
How to build a business account of three:
Commodity circulation enterprises
Commodity circulation enterprises are engaged in the circulation of goods (buying and selling) of independent accounting enterprises. Mainly include: commerce, supply and marketing cooperatives, food, foreign trade, material supply and distribution, book distribution and other enterprises. Such as shopping malls, large and small supermarkets, grain stores and so on. Because of the economic activities of commodity circulation enterprises is mainly in the field of circulation of purchase, sale and inventory activities, so this type of enterprise accounting focuses on the cost of procurement and cost of goods sold accounting and commodity circulation costs accounting. The establishment of the books of this type of enterprise is also mainly three aspects.
One, the cash journal and bank deposit journal
Commodity distribution enterprises of the cash journal and bank deposit journal is established in the same way as industrial enterprises.
Second, the general ledger books
Commodity distribution enterprises in addition to setting up the daily general ledger books of industrial enterprises we talked about, but also to set up merchandise purchases, inventory, merchandise purchase and sale of goods difference between the three general ledger books of merchandise distribution enterprises must use. If you often entrust others to sell goods or sell goods for others, you also need to set up entrusted goods, goods sold on behalf of the money, entrusted to sell goods books. In addition, because the income, costs and taxes of the commodity distribution enterprises and industrial enterprises are slightly different, so it should also be changed from the industrial enterprise product sales revenue to "merchandise sales revenue", the cost of goods sold to "cost of goods sold", the product sales taxes and Additional product sales taxes and surcharges to "commodity sales taxes and surcharges", the product sales costs to "operating expenses". In addition, according to the size of the business volume and business needs to be set up to add or delete the general ledger books.
Third, the setup of the ledger
According to the addition of the general ledger books, we should also add the relevant ledger books, such as merchandise purchasing ledger, reflecting the cost of purchased commodities and warehousing the actual cost of commodities, merchandise purchasing ledger can be set up according to the name of the customer; inventory ledger, reflecting the receipt and distribution of commodities inventory can be set up according to the type of commodities, the name, specifications and location, requiring the use of quantity-amount accounting. The inventory ledger, reflecting the receipt and inventory of commodities, can be set up according to the type, name, specification and storage location of the commodities, and is required to adopt the quantity and amount accounting method. When calculating the cost of goods sold on the basis of actual cost, the issuance of inventory goods can be based on the individual valuation method (batch actual cost valuation), the weighted average method, the moving weighted average method, the first-in-first-out (FIFO) method, the last-in-first-out (LIFO) method, the price difference between sales and purchases method and the gross profit method. If the enterprise is a merchandise retailing enterprise, you also need to set up "merchandise sales difference" ledger, the account is "inventory" adjustment account, so it should be set up with the caliber of the ledger "inventory" ledger This account is an adjustment account of "inventory goods", so the caliber of its ledger should be consistent with that of "inventory goods" ledger. "Operating expenses" as a reflection of the flow of goods throughout the business process of the various costs incurred, should be reflected according to the type of costs, such as transportation costs, loading and unloading costs, finishing costs, advertising costs and other categories.
"Commodity sales revenue", "cost of goods sold" ledger can be set up according to the type of goods, name, specifications or different sales departments. Goods distribution enterprises ledger set up, in addition to the above ledger, the rest of the same as the set up of industrial enterprises ledger.
Four, other issues
Because of the existence of goods distribution enterprises have a different costing problems than the service industry, so in order to facilitate the cost calculation needs to be purchased or self-made many calculations with the form, so in the establishment of the accounts should be prepared; otherwise, to the end of the month when closing the accounts will be in a mess. Such as the sale of goods sold price difference calculation form, commodity inventory summary table, gross profit margin calculation form and so on.
Enterprise how to build the accounts of the fourth:
Service enterprises
Service industry is also known as the tertiary sector, referring to those who provide labor services to the outside world of business, because it is not the provision of products and commodities, but a kind of labor services, so we call it a service enterprise. It includes transportation, construction and installation, finance and insurance, post and telecommunications, culture and sports, entertainment, tourism services, warehousing and storage, warehousing and leasing, agency, advertising and so on. Although there are many services in the service industry, but because of the accounting, cost accounting is relatively simple, so the books set up relatively simple.
I, cash journal and bank deposit journal
Cash journal and bank deposit journal with the establishment of industrial and commercial enterprises with the same, the use of the same way and registration.
Two, the general ledger
Service enterprises to set up the general ledger business than industrial enterprises and commodity distribution enterprises need to set up the general ledger is less, but also need to set up "cash, bank deposits, short-term investment, accounts receivable, other receivables, inventory, amortized expenses, long-term investment, fixed assets, accumulated depreciation, intangible assets, start-up costs, long-term amortized expenses, short-term borrowing, and the general ledger is the same. Long-term amortized expenses, short-term loans, accounts payable, other payables, wages payable, benefits payable, taxes payable, other payables, profit payable, paid-in capital (share capital), capital surplus, surplus, undistributed profit, profit for the year, operating income, operating costs, non-operating income, non-operating expenses, adjustments to profit and loss of previous years, income tax," and so on.
Three, ledger
Ledger set up is also based on the management needs of service enterprises and practicality to set up. With the first two cases are basically the same, different from the above only to set up the operating expenses ledger.
Enterprises as long as these three types of books are set up, the basic work of building accounts is completed. The other issues are the daily accounting processing and registration of accounting books according to the regulations.
How to set up the books of the enterprise of the fifth:
Other enterprises
The previous list of industrial enterprises, commodity distribution enterprises, service industry, in addition to transportation enterprises, construction enterprises, agricultural enterprises, real estate development and other enterprises. These enterprises for the assets, liabilities, owners' equity accounting and the construction of the accounts are the same, the main difference is in the costing of the general ledger and ledger set up differently. The following is a brief introduction to their differences.
I, transportation enterprises
Transportation enterprises are in the field of circulation in the industrial sector, engaged in passenger transportation and cargo transportation activities. It is characterized by mobility, operating points, a wide range of routes and lines, the enterprise and the relevant departments as well as the economic relationship between the various departments within the enterprise is more complex, accounting for more links, business volume. Costing should be transported according to the different objects, according to different means of transport, transport operations, transport organization to calculate the cost of various transport. All kinds of consumption on the way of transportation is the cost of transportation products, so in the establishment of the accounts should be set up "transportation expenditure", "transportation costs", "auxiliary operating expenses", "operating overhead", "handling expenses" and other general and detailed accounts.
Two, construction enterprises
Construction enterprises are production units specializing in building and installation works and construction. It is engaged in the construction of a variety of production and non-production houses, buildings, structures, installation of various machinery and equipment, the original house, building repair and renovation. Construction enterprises and industrial enterprises, compared with the production process of its products have their consistent place, but also its different, mainly characterized by the mobility of the workplace, the diversity of the work content, the construction of machinery, large volume, by the impact of the natural climate, the construction cycle is long and other characteristics. In order to facilitate accounting, to set up "construction", "auxiliary production", "mechanical operations", "project settlement costs ", "industrial production", and other general ledger and ledger.
Third, real estate development enterprises
Real estate, also known as real estate, generally refers to the land, permanent buildings on the land and a variety of property rights derived from them, real estate development enterprises are enterprises specializing in the development of the above real estate. Its costs and expenses are mainly land acquisition and demolition and relocation compensation fees, preliminary planning, design, hydrology, survey, surveying and mapping, three passes and one leveling fee, construction and installation costs, roads, water supply, power supply, gas supply, sewage, exhaust steam, communications, lighting, sanitation, greening and other infrastructure costs, public **** supporting facilities, development overheads and so on. In order to account for the above costs, you need to set up "development costs", "development overhead", "development products" and other general ledger and ledger.
Four, agribusiness
Agribusiness refers to those who obtain products through the growth and reproduction of organisms, and obtain profits. It includes agriculture, forestry, animal husbandry and fishing. Agricultural production is more diverse, its daily accounting is often consistent with the crop growth cycle, breeding cycle, in the accounting, you need to set "agricultural production costs", "agricultural materials", "auxiliary production costs In accounting, it is necessary to set up general and detailed accounts such as "agricultural production costs", "agricultural materials", "auxiliary production costs", "livestock production costs", "fishery production costs" and so on. After the enterprise acquires the books and prepares the bookkeeping work; it can bind the books and register the books according to the basic procedures and requirements of bookkeeping.