1, to the classification of original documents
First of all, bring the original documents, to check whether it is in line with the bookkeeping procedures. See these original documents behind the signature, the actual is the reimbursement procedures, this note initially get the person is the person in charge, to sign, and then get the financial department to identify the note is formal, if it is an invoice, to check whether there is a tax supervisory seal.
2, the preparation of vouchers
According to the classification of original documents, we can do vouchers, vouchers are also called summonses. We get a debit note for $1,000 and we make bookkeeping vouchers based on it.
3, register accounting books
After the vouchers are reviewed and approved, the books should be registered. First to the vouchers in chronological order number, and then according to the vouchers on the subjects, one by one to the corresponding books, see this is the cash bar, it is registered to the cash account.
4, vouchers summary
is to bring together the subjects and amounts of vouchers, I generally look at the accumulation of vouchers have to see enough to two or three centimeters thick, on a summary.
5, register the general ledger
According to the trial balance of the voucher summary, register the general ledger. Registering the general ledger and the ledger is a little different, in the ledger, debit and credit each line, while the general ledger is debit and credit on one line. Also, the ledger is recorded according to the voucher, the general ledger is recorded according to the summary.
6, reconciliation and closing
After the general ledger should be reconciled and closed, as long as the vouchers are correct.
7, the preparation of accounting statements
After the general ledger, the trial balance, you can prepare the financial accounting statements. That is, I initially showed you the two statements: balance sheet, income statement.
Expanded InformationTo check whether there is a tax supervisory seal, and then look at the following four points:
1) whether the name of the payment unit, the date of filling out the voucher, the content of the economic operation, the number of units, units, amounts and other elements are complete;
2) whether the amount of the upper and lower case is the same, and whether it is in line with the cutouts;
3) whether there is a signature of the invoicing unit;
4) whether there is the signature of the relevant personnel. When invoicing, you should also pay attention to these, and the amount should be sealed with the RMB symbol "￥" before the amount. If there are too many bills to be reimbursed at one time, such as airplane, car and boat tickets, extended service fees and handling fees for the purchase of air tickets and tickets, postal and telegraphic handling fees, fixed-price food and beverage invoices, road and bridge tolls, parking and car washing fees, and other small and fragmented invoices, a sticker sheet must be used.
Baidu Encyclopedia - Accounting for Accounts