In order to adapt to the needs of the development of the company's management, standardize the company's accounting work, improve the quality of accounting information, and strengthen financial management and economic accounting, specially formulated this system.
One, the company's financial should be in strict accordance with the Chinese people's *** and the Ministry of Finance of the People's Republic of China formulated the "Chinese people's *** and the State Accounting Law," "Regulations on Financial and Accounting Reporting of Enterprises," the setup of the use of accounting entries, books of accounts.
The name of the accounting account and the use of instructions:
1, bank deposits: this account accounts for the department's deposit in the bank of all kinds of deposits.
2, cash: accounting for the department's cash on hand.
3, accounts receivable: this account accounts for the company for the sale of goods, the provision of services to the business, should be collected from the purchasing unit or receiving services unit.
4, prepayments: this account accounts for the company in accordance with the provisions of the purchase contract, prepaid to the supply unit.
5, other receivables: this account accounts for the company in addition to notes receivable, accounts receivable prepayments, other than a variety of other receivables.
6, merchandise inventory: accounting for the company's purchase of various commodities.
7, short-term investments: is able to readily realize and holding time is not prepared to account for more than one year of investment.
8, accounts payable: this account accounts for the company's external debts issued by the acceptance of commercial bills of exchange.
9, accounts receivable in advance: this account accounts for prepayment of purchases.
10, other accounts payable: this account accounts for payable to other units or individuals on account of non-purchase payments.
11, wages payable: accounting for the total wages payable to employees.
12. Taxes Payable: This account accounts for all kinds of taxes payable.
13, merchandise sales revenue: this account accounts for the company's sales of goods, industrial labor incurred revenue.
14, the year's profit: This account accounts for the company's profit (or total loss) realized during the year.
Two, the enterprise in order to strengthen the accounting reflection and supervision functions, according to accounting laws, administrative and accounting system issued by the Ministry of Finance. Combined with the specific circumstances of the enterprise, this system is hereby formulated.
1, all original documents must be complete in content, case amounts must match. Original vouchers must be complete official seal and proof of formalities. In short: the original documents should be filled out in accordance with the "Accounting Standards" requirements.
2, the original document "void" should be stamped "void" mark, together with the stub to save, shall not be torn.
3, the audit of the vouchers: vouchers are based on the audit of the original vouchers and fill in. The use of accounting classifications reflecting the content of the activities of the written proof. The content of the bookkeeping vouchers shall be filled out in accordance with the items listed in full, and one by one, stamped with a private seal. Accounting vouchers that have been recorded in the accounts if problems are found, timely notification of the relevant personnel to correct and deal with.
4, the transfer of accounting vouchers, storage should be scientific and reasonable.
5, the audit of accounting books: audit accounting books are set up in accordance with the requirements, registration or correction in accordance with the relevant rules, the closure of accounts in accordance with the provisions of the timely correction of problems found.
6, the audit of the accounting statements: review of the accounting statements are complete, whether the audit relationship is connected, whether the figures are correct, the format of the project and calculations are in line with the requirements of the regulations.
Three, 1, cash management system: set up cash and bank deposit journals for cash, bank deposits for detailed accounting. Cash is not allowed to private non-company borrowing cash, imprest maximum limit of 800 yuan, cash should be promptly accounted for, to do the day and month, the account is consistent.
2, transfer checks management system: financial staff according to the application of the purchaser, approved by the general manager issued, the borrower shall not be string of checks between each other, shall not issue forward checks, are not allowed to issue blank checks.
3, accounting file management system: accounting files are accounting documents, accounting statements and other accounting professional materials, it is an important historical information and evidence to record and reflect the business. Accounting files should be kept for a limited period of time in accordance with national regulations. Financial personnel should be bound according to the filing requirements. At the same time, the strict implementation of security and confidentiality system, shall not be stacked at random, leaks.
Four, 1, under the leadership of the chairman of the board of directors and general manager, hired a certified public accountant is responsible for economic accounting.
2, financial accounting should be equipped with a financial certificate of qualification.
3, financial accounting division of labor, according to the provisions of the system, the company's personnel to be responsible for their own work.
V. This system is responsible for the interpretation and revision by the Board of Directors.