If the enterprise is small and the business is not much, you can not set up a 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.
Two, specific content:
1, the first thing to do each month is to register vouchers according to the original documents (vouchers must have financial (manager) have the right to sign the signature of the person you are 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 not a business, and then the summary statement of accounts is not a business, but a business. (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 profit for the year and credit 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 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).
(Regarding the main business income and tax payable, it should be determined according to the amount of tax transcribed in the tax office in each month. (Because the tax-controlled machine will print a form will have a specific number above)
5, the rest is binding vouchers, write 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 account, the account is consistent. 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 from 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, based on wages of 100%, 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 to the trade unions of 2% of the funds, 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 the trade union funds, and even more do not have to be provided for 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 for five years