oakley outlet store-[ Turn ] the financial and accounting processes ( most complete )

each financial personnel should understand this process, but also about the relevant financial software, the current size or slightly higher level of management of enterprise information management are taken radii footwear cheap, you should know how to use software and how to set up, as long as the evidence produced is correct, all the rest done by the computer: Certificate - Summary - breakdown - general ledger - a variety of reports and so on. First, to understand the financial process is necessary.
A general links:
1, based on the original certificate or original certificate summary fill vouchers. 2, according to the cash register receipt and payment vouchers and bank deposit account.
3, the registration certificate under the accounting ledger.
4, according to accounting documents summary preparation course summary
5, according to the registration summary general ledger account.
6, the end, according to the general ledger and subsidiary ledgers balance sheet and income statement.
If small-scale enterprises, the business small, you can not set the ledger, general ledger directly to the registration of case by case business. Actual accounting practice requires accountants to place a business must register each entry in the ledger. The general ledger amount is subject directly to the summary of the amount of copy in the past. Enterprises according to the volume of business every five days, ten days, fifteen days, or once a month preparation course summary. If the business is quite large. You can also one day at a series of.
Second, the specific content:
1, the first thing to do each month is based on the original registration certificate vouchers (vouchers to do it must be financial (manager) has the signature of signature After you do), then the end of the preparation courses or regular registration ledger summary table (the reason is because by the end of registration subject summary trial balance to ensure the error log record does not count), each occurrence of a business under vouchers Registration of a breakdown.
2, the end must pay attention to depreciation, amortization and other prepaid expenses, if the new business start-up costs in the first month fully transferred. depreciation of the entries are manufacturing costs through management fees or loans accumulated depreciation, the depreciation is based on fixed assets, net worth and number of years of use out of. End but also to extract taxes and surcharges, actually rent this one. Is the extraction of taxes and surcharges, with urban construction tax, additional education, etc., there are tax decisions
3, subjects completed the end of the preparation of summary, the preparation of two entries. The first entry: The overall incidence of profit and loss account the amount of class into profits this year, by main business income (investment income, other operating income, etc.) Credit Profit for the year. The second entry: By year profit credit Cost (business taxes and surcharges, and other business costs oakley goggles, etc.). After the transfer, if the difference does not require the borrower to pay income tax, compared with a loss, then the profit if the lender required to pay income tax, calculation methods, income tax = balance * income tax credit, and then do the accounting documents, tax payable by the income tax credit - Income tax payable, by year profit credit income tax (income tax though and profits, but not certainly do not pay income tax losses, mainly to see the adjusted taxable income whether it is positive, if it is positive we must calculate the income tax, but also pay attention to income tax accounting methods, the use of the tax payable method, the income tax payable account and the amount of subjects are equal, the tax effect method, there are timing differences in the subjects when the amount of tax payable and tax subjects are not equal).
4, the last under the general ledger assets (monetary capital, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) liabilities (notes payable, accounts receivable, etc. should be attached) equity (paid-in information, capital surplus, undistributed profits, earned surplus) account balance (general ledger account is on the last day of registration of the above amount) balance sheet, according to the general ledger or summary of profit and loss account type subjects (such as management fees, the main the cost of doing business, investment income, additional main business, etc.) the amount of occurrence (occurrence amount is the amount of the occurrence of this month) prepared statement.
(on the main business income and tax payable, the tax should be based on each month to determine the amount of the Chao Shui, because tax-table will be above the opportunity to print a specific number)
5, the remaining is binding documents, written statements, analysis of the table like
6, pay attention to the problem:
a, in addition to the above preparation of accounting documents and registration of a breakdown in addition, are carried out in the end.
b, knot the end of cash, bank accounts, account card must match the accounts match the reality. Beginning of each month the bank reconciliation monotonous bank account balance of reconciliation, carefully analyze below the amount. Note the time when the early returns, not to overdue tax returns. In addition, the invoice month, the month accounted for. Analysis between the monthly and the amount of aging, including: payables and receivables, other receivables.
Third, the report questions:
corporate financial statements consist of four statements, in addition to the balance sheet and income statement in addition to the distribution of profits and cash flow statements. The profit distribution only at the end of the preparation, because only at the end of the profitability of the business profits will be allocated. The cash flow statement is based on the requirements of tax authorities for the preparation of the different requirements of different areas in different provinces. Inspection in April, when the tax department will ask for your request. (Management, finance, sales, manufacturing and other expenses at the end there is no balance, and the bill Methods Table knot under the law, can be left at the end of the balance of profit and loss account; manufacturing costs if the balance is to be part of the product distribution costs, depending on the balance sheet with inventory. Zhongshu added) you want to see you in the income statement and some things, as long as you have your account on the profits carried forward, this is not easy wrong oakley outlet store, income statement and balance sheet profit for the year to the match.
details added:,
1, value-added tax, corporate income tax in the tax report (January 1, 2002 after the company was registered in the tax handling; personal income tax and other taxes in the rent reported
2, the end of Certification (input); early Chaoshui (output) 6 L
3, to 100% of base wages, welfare payments of 14%, 2% of trade union funds, staff education costs 2.5% (tax law: the establishment of trade unions of enterprises, institutions, social organizations, according to a monthly total of 2% of the total wages paid and appropriated funds to the union, with trade unions issued a union funds allocated special payment receipts Gold: the housing provident fund, pension insurance, medical insurance, unemployment insurance bbs
5, distribution companies transport, handling, reasonable wear and tear, inspection fees are included in operating expenses, the costs of industrial enterprises
6 , unit non-union organization, not the provision of trade union funds, but not before provision for adjustment income tax only once per quarter can be put, without the monthly accrual.
7, cash is generally from the miscellaneous
9, cashier journal to save 25-year
several useful entries:
1, Long
by cash: Cash
Credit: Unacknowledged
by : Unacknowledged
Credit: operating income (Note: You can not pinpoint the cause)
2, cash short and
by: Unacknowledged
; Credit: Cash
By: Other accounts receivable - money due from cash shortages (personal)
-
receivable insurance claims management costs money - cash shortage (Note: You can not pinpoint the cause) in
Credit: Unacknowledged
3, extract welfare
by: the cost of production
operating expenses
management fees
Credit: meet the welfare
4, total
union funds raised by: Management fees - credit union funds
: Other payables - trade union funds
5, provision for employee education
by: management costs - employee education expenses
Credit: Other payables - employee education expenses
6, payment of wages
By: to meet wage
Credit: Cash
tax payable - personal income tax
other payables < br> Other receivables (withholding funds)
7, extraction of urban construction tax
by: business taxes, and additional / other operating expenses
Credit: Tax payable - construction tax
8, the provision for additional education
By: Business tax and surcharges
Credit: Other payables - additional education
9, stamp duty
By: Management fees / prepaid expenses
Credit: bank deposits / cash (books posted five yuan per stamp)
work
a cashier, bank deposits and cash collection.
two, is responsible for checks, money orders, invoices, receipts management.
Third, do the bank accounts and cash accounts, and is responsible for keeping the financial chapter.
four, is responsible for reimbursement of travel expenses of the work.
1, travel of staff and non-borrowing borrowing, borrowing must be completed if the borrowing needs of a single , general manager and then submitted for approval signatures by the financial audit, verified, issued by the cashier section.
2, staff travel back, honestly fill out the proof of payment, and to the back of labeled single receipt or invoice, the first proved by the signature, and then to the general manager of the signature, for reimbursement, and then the accounting and auditing, by the cashier for reimbursement.
five employees payment of wages.
A cash
1, cash receipts pay, the amount of face to face point clear, and pay attention to the authenticity of the face. If you receive counterfeit money confiscated by the responsible person is responsible.
2, once paid in cash, in the original documents should be stamped . overpayment or underpayment of the amount, by the responsible person is responsible.
3, the daily cash received to the bank, not Daozhang match the reality. make cash balance declaration, to prevent cash losses. after work and cash equivalents at the return of general manager.
5, is generally not for large denominations of cash payment services, payment by transfer or exchange procedures. special circumstances need approval.
6, regardless of the amount the borrower out how many employees are to be general manager of signature, ratification and with borrowing a single borrower. without approval of the borrower, disputes, by the responsible person conceited.
B bank account processing
1 to register bank accounts to distinguish between when the first journal to avoid mistaken identity. open exchange procedures.
2, bear the daily account balance of deposits, the general manager and financial accounting in order to understand the operation of company funds to finance scheduled a day before work fill knot declaration.
3, take good care of all blank checks, are not free to leave around.
4, company accounts chapter usually kept by the cashier.
C reimbursement audit
1, the proof of payment Single sign on the managers is to prove whether the signature. If not, should be supplemented.
2, attached to a single payment after the original bills to prove whether there is altered. if so, ask the reason or not reimbursable.
3, the formal receipt of the invoice is mixed with the paste, if so, should be separately attached (except on the printed financial principles for supervision of financial instruments, other receipts shall be reimbursed, nor pre-tax deduction, bell book supplement).
4, fill out a single payment that is more than three items. if it is over, should be re-filled.
5, big, small amounts are consistent. if not match, should be corrected to re-fill.
6, whether the contents of reimbursement reasonable reimbursement. if they are not, shall refuse reimbursement, there are special reasons, shall be subject to approval.
7, proof of payment slip is signed by the General Manager. if not, shall not be reimbursed