If you want to build the books yourself, that's fine too. After you have organized your assets, liabilities, and equity, there is no question of capital verification except for the increase or decrease of registered capital, which should be verified by a CPA firm.
No matter what type of business, the following issues should be considered first when building the accounts:
Firstly, it is compatible with the business. 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 books of accountants need to be 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 the needs of business management. The establishment of books is to meet the needs of business management, management to provide useful accounting information, so in the establishment of books to meet the needs of management as a prerequisite, to avoid duplication of books, 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, voucher summaries, vouchers, vouchers, binding lines, binding tools. For the convenience of the statement should also buy a blank balance sheet, income statement (income statement), cash flow statement and other related accounting statements, above we talked about the general business accounts to do the preparatory work.
Industrial enterprises are those specializing in the manufacture, processing and production of products, so some people also call industrial enterprises manufacturing. Industrial enterprises are the most complex and representative because of the many elements involved in accounting and the problems of cost aggregation and calculation, so industrial enterprises are the most complex and representative.
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 content required to fill in, according to the first source of cash and bank deposits in the enterprise source of registration into the cash journal and bank deposit journals.
For example, the enterprise uses the method of registering the 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 the enterprise bank deposit receipt vouchers:
Borrow: bank deposits 100,000 credit: paid-in capital 100,000, and then according to the receipt vouchers Log on to the bank deposit journal, if the enterprise needs to have daily cash expenditures, the accountant issued a cash cheque to withdraw cash 2,000 yuan, you do according to the cash cheque stub bank deposit payment vouchers:
Borrow: cash 2,000 credit: bank deposits 2,000
And then according to the payment vouchers to register the cash journal and the bank deposit journal. In the future, 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 business can be based on the amount of business to buy a general ledger or several (generally there is no need to set up a general ledger of 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 a corresponding general ledger book (page) to correspond to it. 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 payables, wages payable, benefits payable, taxes payable, other payables, profit payable, accrued expenses, long-term loans, bonds payable, long-term payables, paid-in capital (share capital), capital surplus, surplus, undistributed profits, profit for the year, product sales revenue, product sales costs, product sales taxes and surcharges, product sales expenses, other operating revenues, other operating expenses, non-operating income, non-operating expenses, prior years' income, non-operating expenses, and prior years' income and expenses. 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 processing materials, low value consumables, packaging, homemade 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, ledger set up according to the needs of the enterprise's own management and external departments of the enterprise information needs to be set up. The ledger to be set up are short-term investment (according to the investment type and object set up), accounts receivable (according to the customer name set up), other receivables (according to the receivable department, individual, project to set up), amortized expenses (according to the type of expense set up), long-term investment (according to the investment object or according to the nominal value, premium, discount, the relevant cost set up), fixed assets (according to the type of fixed assets set up, 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 payable), and taxes payable (set up according to the type of taxes), Product selling expenses, administrative expenses, and financial expenses (all set up according to the composition of expenses). Enterprises can increase or decrease the setup of the ledger according to their own needs. Daily based on the original documents, summary of original documents and vouchers to register a variety of ledgers. No matter how the ledger is categorized, the sum of the closing balances of each account ledger 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 purchase ledger and adopt the horizontal line registration method to register the actual cost of materials purchased and the planned cost of materials issued according to the various types of specifications and models of materials, and to reflect the material cost difference according to the difference 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 Differentials "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, amortized rent, repair costs, 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 due to the cost of industrial enterprises is more complex, so in the enterprise accounts, in order to facilitate the preparation of vouchers, to design a number of 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.
Commodity distribution enterprises refers to the independent accounting enterprises engaged in commodity distribution (buying and selling). 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 the 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 of commodity distribution enterprises and the establishment of the cash journal and bank deposit journal of industrial enterprises is the same way.
Second, the general ledger books of 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 of goods, merchandise purchase and sale of goods the difference between the three general ledger books must be used by the commodity distribution enterprises. 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 money, entrusted to sell goods books. In addition, because the income, costs and taxes of 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 product sales to "cost of goods sold", the product sales tax 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 detailed ledger set up according to the addition of the general ledger books, we should also add the relevant ledger books, such as merchandise purchasing ledger, reflecting the purchase price of goods purchased cost and warehousing of the actual cost of goods, merchandise purchasing ledger can be set up according to the name of the customer; inventory ledger, reflecting the receipt of goods, according to the type of goods, name, specifications and location of the set up, the requirements of the quantity-amount accounting method. The quantity-amount accounting method is used. In calculating the cost of sold merchandise on the basis of actual cost, the issuance of inventory merchandise can be based on the individual valuation method (valued in batches at actual cost), the weighted average method, the moving weighted average method, the first-in-first-out method, the last-in-first-out method, the import-sale difference 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 the caliber of its ledger should be set up with the "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 due to the existence of goods distribution enterprises have different costing issues than the service industry, so in order to facilitate costing 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.
Service industry is also known as the tertiary sector, referring to those who provide labor services to the outside world, because it is not the provision of products and commodities, but a kind of labor services, so we call it service enterprises. 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 the same industrial and commercial enterprises, the use of the same way and the registration method is exactly the same.
Second, 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 the "cash, bank deposits, short-term investment, accounts receivable, other receivables, inventory, amortized expenses, long-term investment, fixed assets, accumulated depreciation, intangibles, start-up costs, 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 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, etc.".
Third, the detailed ledger detailed ledger is also set up according to the management needs and practicality of service enterprises 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.
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, owner's 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 freight transport activities. It is characterized by mobility, operating points, a wide range of routes and lines, enterprises and relevant departments and internal departments of the economic relationship between the complexity of the accounting links, the volume of business. 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 enterprise construction enterprise is specialized in building and installation works and construction of production units. 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", such as general ledger and ledger.
Three, real estate development enterprises real estate, also known as real estate, generally refers to 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, pre-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 through the growth and reproduction of organisms to obtain products, and obtain profits. It includes agriculture, forestry, animal husbandry and fisheries. 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", "animal husbandry production costs", "fishery production costs", and so on. After the enterprise acquires the books and prepares the bookkeeping; it can bind the books and register them according to the basic procedures and requirements of bookkeeping.
It is assumed that there is not much correspondence in your current organization.
You can organize your company's present physical assets (including cash) and make a list, which is about all the assets. The owner of the original investment as paid-in capital, if there are liabilities do not forget to list, according to "assets = liabilities + owners' equity", and then determine your undistributed profits.
Then, according to the data you cleaned up, the relevant audit firm to be audited to confirm that you can use this as a basis for the construction of accounts.
New company books, tax issues
First
On the books:
There is a starting capital of 100,000 in the bank, and now I have bought bought office furniture, and some cost expenses.
I would like to know if building the first account.
I saw some say, borrow: bank deposits
credit: paid-in capital
And some say, to borrow: long-term amortized expenses
credit: cash
What friend is willing to, Xiangjin explain, how to build accounts?
Second
About the tax return (because, already missed the registration time, may be fined.)
Then my first tax return, will be if I report?
Because there is already a month's worth of expenses, (with no income coming in)
So these bills, all of which occurred before the tax registration, still need to be reported in?
If I do, is there any problem with the date of the bills?
What financial statements do I need to provide to the tax authorities if I want to file a tax return?
First: one by one to do, to distinguish the content of each
1, received bank deposits are investment, do borrow; bank deposits, credit: paid-in capital
expenditures, do: debit: start-up costs, credit: bank deposits or cash, but cash out of the cash to be issued a cashier's cheque,
Take the cash to do: debit: cash, credit: bank deposits,
Take the cash to do: debit: cash, credit: bank deposits,
These notes,
These notes,
These notes are the same as those in the tax returns. That these bills,
Second: the bill is tax registration occurred before, but also to report in, the date of the bill, there is no problem,
No income can be reported as zero income, there is what to do what can be done to do start-up costs, I do not know what I said you understand?
1, build accounts
There are start-up funds, is it a shareholder investment? If it belongs to, it is the first accounting entry; if the funds belong to borrowing and so on, it is borrowing: cash Loan: other payables - **; the cost of expenditure in the early stage is borrowing: long-term amortized expenses - start-up costs Loan: cash
2, tax
First of all, go to the tax office to register, because it is a new business, there is no income, so there is no need to take the bills and so on, it is a zero declaration, the tax administrator will be asked to report to the tax bureau. The statement depends on the requirements of the tax administrator, some need to provide, some do not need, generally balance sheet and income statement
1, build accounts
There are start-up funds, belonging to the shareholders investment.
Borrow: bank deposits
Loan: paid-in capital
If the funds are part of the loan and so on.
Borrow: cash/bank deposits
Loan: short-term loans/long-term loans
Preliminary expenses are
Borrow: long-term amortized expenses - start-up costs
2, tax
First of all, go to the tax office to register, because it is a new business, there is no income, so there is no need to take the bills and so on, it is a zero declaration, the statements To see the requirements of the tax administrator, some need to provide, some do not need, generally balance sheet and income statement
Credit: cash / bank deposits
Each new financial personnel should understand this process, and should understand the relevant financial software, a little bit of scale or management level of a little bit of enterprises are ERP software, do not seek to know how to set up, but you need to know the ins and outs of the office. Ins and outs, or you are the office of the "senior operator" only to grasp the concept to be able to improve: vouchers - summary - ledger - general ledger - a variety of statements. First of all, to understand the financial process is very necessary.
A, roughly link:
1, according to the original vouchers or original voucher summary table fill in the vouchers or into the system.
2, according to the receipt and payment vouchers to register the cash journal and bank deposit journal (now most of the system on behalf of do).
3, according to the bookkeeping vouchers to register the ledger (the system automatically do).
4, according to the bookkeeping vouchers summarized, the preparation of the summary statement of accounts (the system automatically do)
5, according to the summary statement of accounts to register the general ledger. (The system automatically do)
6. In the system, the general ledger and the various sub-modules of the level, uneven adjustment
7. At the end of the period, according to the general ledger and the detailed ledger to prepare the balance sheet and income statement. If a foreign enterprise also need to adjust the internal and external accounts, because of the different standards also determine the practice of different accounts, can be adjusted at the end of the month at a time.
The following is the process of manual accounting!
If the enterprise is small and the volume of business is not much, you can not set up a detailed ledger, and will directly register the general ledger business by business. The actual accounting practice requires accountants to register every business into the ledger. The amount in the general ledger is copied directly from the summary ledger. A business can prepare a summary of accounts every five, ten, fifteen days, or one month, depending on the volume of business. If the business is quite large. It can also be compiled on a day to day basis.
Specifically:
1, the first thing to do each month is to register vouchers according to the original vouchers (vouchers must have financial (manager) have the right to sign the signature of the person you're doing), and then the end of the month or the regular preparation of the summary statement of accounts to register the general ledger (the reason for the end of the month to register is that it is necessary to try to balance the accounts through the summary statement of accounts to ensure that the records do not count), each business occurs, each of which is a business, and then the summary statement of accounts to register the general ledger. (the reason why the end of the month is to try to balance through the summary of accounts to ensure that the records are recorded without error), and every business occurs according to the vouchers to register the ledger.
2, the end of the month, but also pay attention to the extraction of depreciation, amortization of amortized expenses, etc., if a new business start-up costs in the first month of the full transfer to expenses. Depreciation of the entry is borrowing administrative expenses or manufacturing costs credit accumulated depreciation, the depreciation amount is based on the original value of fixed assets, net value and useful life of the calculation. At the end of the month, we also need to withdraw taxes and surcharges, which is actually a piece of local tax. It is the extraction of taxes and surcharges, there are urban construction tax, education surcharge, etc., there are tax decisions .
3, the end of the month after the preparation of the summary statement of accounts, the preparation of two entries. The first entry: the total amount of profit and loss accounts transferred to the current year's profit, borrowing income from main business (investment income, other business income, etc.) credit profit for the year. The second entry: debit the profit for the year and credit the cost of doing business (taxes and surcharges on main business, other business costs, etc.). Transfer if the difference in the debit side of the loss does not need to pay income tax, if the credit side of the profit is required to pay income tax, the method of calculation, income tax = credit difference * income tax rate, and then do the bookkeeping vouchers, borrowing income tax credit tax payable - income tax payable, borrowing the current year's profit credit income tax (income tax, although related to the profit, but not a loss is not necessarily not to pay income tax, mainly to look at the adjusted taxable) Whether the adjusted taxable income is a positive number, if it is a positive number to calculate the income tax, but also pay attention to the income tax accounting method, the use of the tax payable method, the income tax account and the amount of tax payable account is equal, the use of the tax effect method, the existence of timing differences between the income tax account and the amount of the tax payable account is not equal).
4, finally, according to the general ledger assets (money, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) liabilities (notes payable, accounts payable, etc.) owner's equity (paid-in capital, capital surplus, undistributed profits, surplus) account balance (is the last day of the general ledger account on the amount of the above registration) to prepare the balance sheet, according to the general ledger or the account summary of the profit and loss account (profit and loss account) (the amount of the last day) The balance sheet is prepared based on the balance of the general ledger or accounts, and the income statement is prepared based on the amount of the profit and loss accounts (e.g., administrative expenses, cost of doing business, investment income, and additions to doing business) of the general ledger or accounts (the amount of the current month's occurrence).
(About the main business income and tax payable, should be based on the amount of each month in the tax office to determine the tax. (Because the tax-controlled machine will print a form will have specific figures)
5, the rest is to bind the vouchers, write the notes to the statement, analyze the situation table and so on
6, attention to the problem:
a, in addition to the preparation of the vouchers and registration of journal entries, are carried out at the end of the month.
b, the end of the month to close the cash, bank accounts, must be consistent with the accounts, the accounts match. At the beginning of each month, according to the bank reconciliation statement to adjust the balance of the bank account, pay attention to analyze the outstanding amount. Pay attention to the time at the beginning of the month when filing taxes, do not be late to file taxes. In addition, invoices issued in the month are recorded in the accounts in the same month. Monthly analysis of the age and amount of transactions, including: receivables, payables, other receivables.
Three, the statement problem:
Enterprise accounting statements include four statements, in addition to the balance sheet and income statement in addition to the profit distribution statement and cash flow statement. And the profit distribution statement only needs to be prepared at the end of the year, because only at the end of the year the enterprise will distribute the profits earned. The cash flow statement is only prepared according to the requirements of the tax department, which vary from region to region and province to province. The tax department will ask you to do so during the annual inspection in April. (Management, finance, operating, manufacturing and other expenses do not have a balance at the end of the month , the closing method using the table under the closing method, profit and loss accounts can be left at the end of the month; manufacturing costs, if there is a balance, is a product in the product of the costs to be allocated in the statement of liabilities is treated as inventory. (Bell added) you have to look at what you have in the income statement, as long as your accounts have you carry forward the profit, so that it is not easy to wrong , the income statement of the current year's profit to coincide with the statement of assets.
Details to add:
1, value-added tax, enterprise income tax in the national tax (January 1, 2002 after the registration of enterprises only in the national tax; personal income tax and other taxes in the local tax report)
2, the end of the month certified (input tax); early in the month to copy the tax (output tax)
3, 100% of the salary as the base, 14% of the welfare costs, labor union Funds 2%, employee education fees 2.5%, (tax law: the establishment of trade unions, enterprises, institutions, social organizations, the monthly total wages of all employees 2% of the total amount of funds paid to the trade union, with the trade union organization issued by the "special receipt for the allocation of funds for trade unions," in the pre-tax deduction. (For those who cannot issue the "Special Receipt for Allocation and Payment of Labor Union Funds", the funds withdrawn from the employees' labor union shall not be deducted before the enterprise income tax).
4, three insurance and one gold: housing fund, pension insurance, medical insurance, unemployment insurance
5, distribution enterprises, transportation costs, loading and unloading costs, reasonable wear and tear, inspection fees are included in the operating expenses, industrial enterprises are included in the cost
6, the unit has no trade union organization, can not be provided for trade union funds, and even more do not have to be provided for after the adjustment. Income tax is only required to mention once a quarter, do not need to mention monthly.
7, cash is generally withdrawn from the "basic deposit account", the general provisions of the settlement account can not withdraw cash.
8, the scope of travel expenses: transportation, lodging, meal allowances, postage, baggage freight, miscellaneous expenses
9, the cashier's journal to save 5 years
Sub-what is the account, but most of the cost of goods sold on the article, the cost of watching, as long as it is a formal invoice can be under. If you don't want to pay income tax, don't make a profit. Income - expense - cost = profit Suppose you want to profit = -100 Cost = income - expense +100 The outline of the account came out, the rest depends on you can be ~
Doing the accounts process: collection of documents --> organizing documents --> fill in the vouchers --> summarize the vouchers --> register --> closing
The tax process: the end of the last month invoice authentication --> this month's gold tax card copying. -->This month's gold tax card tax copy -->This month's IC card tax return -->This month's value-added tax declaration
Probably that's it. It's very complicated.
Kingdee I know:
You just need to follow these steps:
Voucher input - voucher audit - voucher posting - profit and loss - voucher audit - voucher posting - final closing.
Note: After the account will be able to see the general ledger, ledger, balance sheet, tax table and so on.