Nanjing agency bookkeeping companyAgent bookkeeping process: a simple process of accounting treatment. Every financial personnel should understand this process, and more should understand the relevant financial software. At present, enterprises with a little scale or higher management level adopt information management. You should know how to use the software and how to set it. As long as the voucher is made correctly, the rest is completed by the computer: voucher summary detailsAccounts - general ledger - various reports, etc.
1、 The process of financial bookkeeping is as follows:
1. Fill in bookkeeping voucher according to original voucher or original voucher summary.
2. Register cash journal and bank deposit journal according to receipt and payment voucher.
3. Register Sub Ledger according to bookkeeping voucher.
4. Summarize and prepare account summary table according to bookkeeping voucher
5. Register general ledger according to account summary.
6. At the end of the period, the balance sheet and income statement are prepared according to the general ledger and subsidiary ledger.
Nanjing agency bookkeeping companyIf the scale of the enterprise is small and the business volume is not large, the subsidiary ledger can not be set up, and Nanjing agent bookkeeping will directly register the business into the general ledger.The actual accounting practice requires accountants to register every transaction in the subsidiary ledger.And the amount in the general ledger is to copy the amount of the account summary table directly.According to the business volume, the enterprise can prepare the account summary table every five days, ten days, fifteen days, or one month.If the business is quite large.It can also be made daily.
2、 Specific content:
1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (the bookkeeping voucher must be signed by the person in charge of finance or the person with the right to sign before doing it), and then prepare the account summary table at the end of the month or regularly to register the general ledger (the reason for the registration at the end of the month is to balance the trial balance of the account summary table to ensure that the record is not wrong). Each transaction occursRegister the Sub Ledger according to the bookkeeping voucher.
2. At the end of the month, we should also pay attention to the depreciation and amortization of the prepaid expenses. If the new enterprise start-up expenses are all transferred into the expenses in the first month.Nanjing agency bookkeeping companyThe entry of accrual depreciation is to borrow management expenses or manufacturing expenses to credit accumulated depreciation. The depreciation amount is calculated according to the original value, net value and service life of fixed assets.At the end of the month, taxes and surcharges should be withdrawn, which is actually the local tax.It is the extraction of taxes and surcharges, there are urban construction tax, education surcharges, etc., there are tax decisions.
3. At the end of the month, two entries are made after the account summary table is prepared.
The first entry: transfer the total amount of profit and loss account into the current year's profit, and borrow the main business income (investment income, other business income, etc.) to credit the current year's profit.
The second entry: borrowing the current year's profit to loan the cost of main business (taxes and surcharges of main business, other business costs, etc.).
After the transfer in, if the difference is in the debit, it is a loss and does not need to pay income tax; if it is in the credit, it means that the profit needs to pay income tax.
Calculation method: income tax = credit balance * income tax rate, and then make bookkeeping voucher.
4. Finally, according to the general ledger assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investment, etc.) liabilities (notes payable, accounts payable, etc.) owner's equity (paid in information, capital reserve, undistributed profit, surplus reserve) account (refers to the amount registered on the last day of the general ledger account) to prepare the balance sheetThe total (monthly) expense of the main business, such as the cost of the main business.(the main business income and tax payable should be determined according to the amount of tax copied in the national tax every month.Because tax control opportunities print a form with specific numbers on it)