Enterprises should be through the "administrative expenses" account, accounting for administrative expenses incurred and carried forward. The debit side of the account registers the administrative expenses incurred by the enterprise, and the credit side registers the administrative expenses transferred to the account of "profit for the year" at the end of the period, and there should be no balance in the account after the carry-over.
This account by administrative expenses of the cost items for detailed accounting. Start-up costs incurred during the preparatory period, including salaries, office expenses, training costs, travel expenses, printing costs, registration fees, etc., debit the "administrative expenses" account, credit "bank deposits" account.
Agent fees are included in administrative expenses----consulting service fees
Borrow: Administrative Expenses---Consulting Service Fees
Credit: Bank Deposits (or Cash on Hand)
Expanded: Extension of information:
The process of bookkeeping
1, according to the cashier transferred to the various original documents for review, after the audit is correct, the preparation of bookkeeping vouchers.
2, according to the bookkeeping vouchers to register a variety of ledgers.
3, the end of the month for accrual, amortization, carry forward vouchers, all vouchers are summarized to prepare a voucher summary table, according to the voucher summary table to register the general ledger.
4, closing, reconciliation. To do the evidence in line with the accounts, accounts in line with the accounts, accounts in line with the actual.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analyze the description.
6, the bookkeeping vouchers bound into a book, properly stored.
Baidu Encyclopedia - Accounting for Accounts