financial processes
of each financial officers should be aware of this process should also understand that the financial software, slightly scale or level of management higher corporate mining information management, you should know how to use the software and how to set up, as long as the certificate produced correctly, and everything else done by the computer: Certificate - summary - a breakdown - general ledger - all kinds of statements. First to understand financial processes to.
a roughly link:
the fill based on the original certificate or original certificate summary vouchers.
2, according to the collection and payment of the cash journal and bank deposits of the registration of vouchers journal. ledger
3, according to the vouchers.
vouchers summary, the preparation course summary table
registration ledger, according to the course summary table.
6, end of period, according to the general ledger and subsidiary ledgers preparation of the balance sheet and income statement.
If the size of the business small business small, can not set the ledger directly to the case by case business registration ledger. The actual accounting practice requires the accounting officer for every occurrence of a business must register into ledger. Ledger in the amount directly to the course summary table the amount of copy past. Enterprise based on business volume every five, ten, fifteen days or one month preparation time courses summary table. If the business is quite large. Day series.
Second, the specific content:
1, the first thing to do every month based on the original certificate registration vouchers (do vouchers must be financial (manager) have signing authority signature After you are doing), then the summary of the end of the month or a regular basis subject registration ledger (the reason why at the end of the registration is noted by subject to summary trial balance to ensure that records can not be calculated error), each occurrence of a business based on vouchers The registration of a breakdown. Also note that
2, at the end of depreciation, prepaid expenses, amortization, if the new enterprise start-up costs in the first month fully transferred to the cost. Depreciation entries by loan management costs or manufacturing costs, accumulated depreciation, and this depreciation is calculated based on the value of fixed assets, net worth and useful life. Also extract the end of tax and surcharges, the actual land tax this one. Is the extraction of taxes and surcharges, urban construction tax, education surtax, tax determination. Reference 3, the end of the preparation of the course summary table, the preparation of two entries. The first entry: the total amount of the profit and loss subjects transferred to the profit for the year by the main business income (investment income, other business income) loan-to-year profit. The second entry: take profit for the year to loan the cost of principal operations (the main business tax and surcharges, and other business costs). After the transfer, if the difference compared to a loss in the borrower does not need to pay income tax earnings required to pay income tax, calculated in credit, income tax = credit balance * income tax rate, and then do the vouchers, loans payable by the income tax - Income tax payable by year profit credit income tax (income tax and profits related to, but not the loss must not pay income tax, mainly watching adjusted taxable income is positive, if it is a positive number is necessary to calculate the income tax, also pay attention to the income tax accounting methods, tax payable method, income tax courses, and the amount of tax payable subject is equivalent to using the tax effect method, there are timing differences in tax subjects and the amount of tax payable subjects are not equal).
4, the final assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) according to the general ledger liabilities (notes payable, shall be attached to accounts receivable, etc.) owners' equity (paid-up information, capital surplus, retained earnings, surplus reserve) subjects in balance (ledger subjects on one day above the amount registered) prepare a balance sheet, according to the general ledger or the subjects of the summary profit and loss class subjects (such as management fees, the main The camp operational costs, investment income, main business is attached), the amount of (amount of this month's amount) Prepare the income statement. The
(on the main business income and tax payable, should be based on each month the amount of state tax by Chaoshui OK. Fiscal opportunity to print a table above will have the specific numbers)
5, and the remaining binding certificate, written statements, analysis Table class
the 6, pay attention to the problem:
a above in addition to the preparation of accounting documents and registration of a breakdown at the end of the month.
b, knot at the end of cash, bank accounts must match the account card, the account match the reality. Reconciliation of bank reconciliation the monotony bank account balance in the beginning of each month, pay attention to the analysis below the payment. Note that the time in early returns, do not overdue tax. In addition, the month an invoice from the month accounted for. Monthly analysis of aging and the amount of the dealings, including: accounts receivable, payable, other accounts receivable.
three statements of the problem:
corporate accounting statements consist of four statements, in addition to the balance sheet and income statement but also the distribution of profits and cash flow statements. Profit distribution statement need only be compiled at the end of the year, because only at the end of corporate profit profit will be distributed. While the cash flow statement is based on the requirements of the tax department prepared different requirements in different parts of province. At the April annual inspection, the tax department will be asked for your request. (Management, finance, sales, manufacturing and other expenses at the end of the balance of Checkout Table knot, profit and loss account at the end of stay in balance; manufacturing costs, if there is a balance, belongs to the allocation of costs in the product to be on the balance sheet as the the same stock. bell book supplement) you want to see some things in the income statement, as long as your account you will be carried forward profits, this is not easy wrong Profit for the year of the income statement and assets of the table relative to coincide.
details added:
1, after the report of the National Tax (January 1, 2002, the value-added tax, corporate income tax registered enterprises in the national tax apply; personal income tax and other taxes in the land tax reported
2, at the end of certification (input tax); in early Chaoshui (output)
wage base 100%, the welfare of 14%, 2% of trade union funds, 2.5% of the workers' educational expenses, (tax law: the establishment of trade unions funds of enterprises, institutions, social organizations, trade unions Jiaobo 2% of the monthly total wages, special receipts issued with the trade unions, trade union funds allocated contributions tax deduction where it can not issue a dial special payment receipt circulation enterprises, transportation charges, handling fees, reasonable wear and tear, inspection fees are included in operating expenses included in the cost
6 industrial enterprises, the unit of trade union organizations, union funds can not be accrued, not to provision after the adjustment. income tax need only mention a quarterly basis once and then, without the monthly provision
, cash is generally extract from the supplement).
8, the scope of travel and lodging expenses: traveling expenses, accommodation, food subsidies, postal fees, luggage shipping, fees
9, cashier journal 25 years
are saved a few useful points recorded :
1, cash long paragraph
by the: cash
loans: the Unacknowledged
by: Unacknowledged
loans: non-operating income (Note: can not identify the reasons for to)
2, cash short paragraph
by: Unacknowledged
the loan the: cash
by: Other Receivables - Due from shortage of cash payments (individuals)
, - should be income insurance claims the paragraph
management costs - a shortage of cash (Note: can not pinpoint the cause) the loan
: the the the Unacknowledged
3 extraction welfare
by: cost of production
business the costs
administrative expenses
loan: welfare payable
4, the provision of trade union funds
by: management costs - union funds
Credit: Other payables - trade union funds
provision for employee education expenses
by: management costs - staff education fees
Credit: Other payables - trade unions education fee
the 6 pay wage
by: cope wage
loan: the cash
payable - Personal income tax payable
other payables
other receivables (withholding funds)
7 herve leger one shoulder gown, the extraction of urban construction tax
by: Sales tax and surcharges / other business expenses
Credit: Tax payable - urban construction tax
8, provision for education surtax
by: the main business tax and surcharges
Credit: Other payables - education surtax
9, stamp duty
by: Administrative expenses / deferred expenses
loans: bank deposits / cash (books posted $ 5 stamp duty)
cashier work
bank deposits and cash to collect.
responsible for checks, money orders, invoices, receipts management.
three, do the bank accounts and cash accounts and responsible for the custody of the financial chapter
four, is responsible for reimbursement of travel expenses work.
1, staff travel sub-borrowing and not borrowing, if borrowing must be completed borrowing single burberry online australia, and then submitted to the General Manager approval signature by the financial audit, after the confirmation issued by the cashier section.
2 employees back from his trip, and truly fill out the payment proof of the single and paste the receipt or invoice in a single behind first be referred to the proof of signatures, and then to the general manager of the signature, accountable, be reimbursed by the accounting and auditing, given by the cashier. < br>, wages and salaries issued.
A cash-based
cash basis, the person counting the money amount, and pay attention to the authenticity of the coupon received counterfeit money to be confiscated. by the responsible person.
2, cash has been paid, cash paid chapter cash to the bank, shall not
generally do not handle large-denomination cash payment services, payment of the special circumstances require approval of transfer or exchange procedures.
6, the employees go out to the borrower regardless of amount, will have a general manager for signature, ratification and borrowing a single borrower unless the approval of the borrower, disputes, by the persons responsible for own.
Bank B account processing
the registration bank journal to distinguish between accounts, to avoid mistaken identity. open exchange procedures.
2 daily bear the accounts balance of deposits, so that the general manager and financial accounting to understand the company funds the operation, in order to dispatch the funds. a day before work to fill knot declaration.
3, to keep all kinds of blank checks are not free to leave around
4, the company accounts chapter usually kept by the cashier. the
C reimbursement to audit
1, managers in the proof of payment on the whether the signature to prove whether the person signing and if not, should make up
2, attached to the evidence of payment of the original notes in the order whether there is altered. if so, ask the reasons why are not reimbursable.
3, whether the formal invoice and receipt mixed paste, if any, should be separated from the paste (in principle financial Producer Zhang fiscal notes, the rest of the receipt shall not be reimbursed, nor shall the tax deduction, bell book supplement).
4, proof of payment to fill out a single project is more than 3 more than should be re-fill.
5, big, small amounts are consistent. if not match, re-fill should be corrected.
6, reimbursement of whether the content is a reasonable reimbursement if they are not, should be rejected for reimbursement, there are special reasons, shall be subject to approval.
7, evidence of payment of a single, general manager of signature and if not, shall not be reimbursed
dollars at the end of the beginning of work practices
end of each month and the beginning of accounting most busy, the most important time of the month results of the work should carry out a few days in this collection, preparation of statements and tax returns. more hectic, the more prone to error, so the monthly accounting should classify , prioritize, do not blindly work now to the general VAT taxpayers, for example, lists the monthly accounting should be noted that the focus:
a VAT the calculation
(a) actively check the sales as soon as possible to fill invoice cost of items, to determine the monthly output VAT.
sales are the focus of the daily work, the core of the business and sales invoices, financial accounting to determine the legitimate credentials of the business, so companies should, in the occurrence of sales as soon as possible invoice to each other to determine the monthly sales
a business from the signing of the contract to the company shipped each other acceptance confirmation invoice to fill open for some time, this time because the size of the customer's business dealings frequency, the acceptance procedures, there are differences, sometimes sales companies can not even determine the billing time independent, can only be based on the needs of the customer invoicing, billing requirements inconsistent with the tax law.
financial staff as a business herve leger bikini, especially the work of staff responsible for tax, you must deal with the daily sales is quite clear, familiar with the billing requirements of major customers, able to meet customer requirements at the same time, without delay to our normal work processing in order to coordinate their work accounting personnel should be started on the 20th of each month to verify the current month billing tax will be invoiced business completed as soon as possible, usually enterprise will stop three days before the end of each month to fill an invoice, so companies need each other to be issued to its invoice should contact as soon as possible, do not drag the end and then negotiate with each other.
(b) carefully check the month proceeds invoice to ensure the timely certification of invoices, to determine the monthly amount of input tax.
usually than the invoice of goods to arrive early enterprises, enterprises in the good goods received at the same time should also confirm that the invoice issued, did not receive an invoice in the specified time should be with each other, to request an invoice.
proceeds invoice only after the adoption of the certification audit by tax authorities in order for the tax credit. special invoices for certification is generally self-certification by the remote authentication system on the Internet, self-certification is not in the unit should go to the tax authorities or intermediary proxy authentication. corporate accounting should be timely apply for certification in a specified time, to determine the monthly amount of input tax.
enterprise monthly proceeds invoice is more usually in a month all the certification, but to select the authentication portion of the invoice. invoice certification, the main consideration of three factors: first, the month to pay taxes amount required by tax authorities the tax burden range up and down the month tax calculation; second, to consider the accounting inventory and cost of processing some of the items purchased month sales during the month, these invoices should be certified in the month, otherwise it will result in the carrying amount of inventories is negative; production cost of doing business computing needs of raw materials, if the month of production requisitioned material invoices are not certified processing will reduce product cost;, invoices will be expires in accordance with the tax law requires that invoices since to fill open date of 90 days (different types of invoices expiration date is slightly different details see previous input tax deduction rules concerning time limits , the first is about to expire the invoices for certification.
(c) Control sales item billing tax, control proceeds invoice tax, do the calculation and payment of tax. the
general VAT tax companies pay taxes to value-added is the usual calculation of the tax, VAT, minus the non-deductible input tax retained by the monthly amount of input tax, and last month, the month output VAT, the VAT calculation is relatively simple, but the control is very complex, enterprises should also be considered to the current month sales item billing and proceeds invoice reach certification, but also consider the tax burden of the tax authorities of the enterprise. the
tax authorities in order to control the pay of VAT, according to the different types of enterprises to develop the tax burden, ie, the annual the amount of VAT should be paid (calculated can be found earlier). to prevent the illegal operation to pay less VAT businesses often control the amount of VAT paid in the tax burden standard near the line, and sometimes slightly lower than the tax burden standards different around the tax burden standard, the enforcement of different enterprises should seriously implement according to local circumstances.
standards of the tax burden of the tax authorities completed refers to the full-year business tax requirements, enterprises a single month, pay taxes amount is less than or higher than normal tax burden standard but individual enterprises, persons in charge of processing tend to be more necessary.
provision for land tax tax
accordance with the requirements of tax law, calculate and pay VAT, but also provision for payment of part of the land tax taxes, including city maintenance and construction tax, the majority of areas has begun the provision for local education surcharge. enterprises should be accrued over the end of the month, the beginning of the reporting and payment, the amount of write-off provision to tax payment certificate
such provision for taxes are corporate costs in the estimate of the current month profit should also be consider these data.
the the calculation and payment of other taxes
normal month, businesses only need to consider the calculation of VAT and provision of land tax taxes, but a single month, such as quarter, completed by the end shall be calculated subject to income tax; according to the tax authorities requirements on a quarterly or six months to pay stamp duty, property tax, land use tax.
(a) Income tax
income tax on a quarterly basis paid in advance, and year end settlement (details to be seen in front of content). accounting in the end of the quarter the month accounting treatment should be fully taken into account for each month of the quarter, operating conditions, estimates do account for the quarter should be paid the amount of income taxes, the inadequacies of timely adjustment. more
income tax collection and calculation methods, accounting should be corporate income tax to deal with the proportion of corporate income and expense documents. month provision for income tax should also be the end of the quarter, next month tax returns to offset against the accrued amount to obtain the payment certificate.
(b) on a quarterly or six months to pay taxes to deal with
some taxes are usually not calculated by month, such as purchase and sales contracts are usually in the stamp duty is paid on a quarterly basis; property tax, land use tax is generally paid half-yearly, the specific pay month by the local tax authorities. accounting into the enterprise should first determine the daily reporting of taxes and specific reporting time, on time and in the reporting month to declare and pay the full tax.
(c) special taxes to be dealt with separately
some taxes such as vehicle purchase tax, travel tax, deed tax, land tax, usually in general do not experience, so do not particularly care as long as they actually arise, to determine pay and reporting methods of treatment can be seriously
four, do account information preparation
( a) Cash, Bank deposit details to check
monetary funds assets is the most prone to problems, so companies should carefully check the access to records of each payment at the end of play per month bank statements carefully checked with corporate banking and a breakdown between timely processing of the discrepancy, to ensure that bank accounts is clear.
in work practices, the majority of the corporate bank accounts discrepancy can not be consistent with the actual business, sometimes because of improper handling led to the end of bank book balance negative, so the monthly checkout of the bank reconciliation is necessary to identify problems in time.
imputation of the month all the cost of documents and cost of projects to determine the carrying sufficient cash to pay to prevent the carrying amount of cash balance negative.
month accounted for proceeds from sales invoice carefully check to determine the method of payment for each invoice, is to ask for proof of receipt of the cash settlement bank settlement should be made to correspond to the bank settlement credentials, No. seated between the losses are seriously accounted for. Reference (c) inventory costing
before the monthly books in the best on the end of the name of the book inventory of goods, unit price, the amount set out in detail, combined with the monthly sales invoices and proceeds invoice billing information, change in the carrying amount of inventory costs in the calculation accounted for the impact on profits, not blindly certified invoices and using inventory, resulting in the book inventory negative or changes in the cost of float is too large, the impact of current profits.
according to the month sales timely collection inventory out of storage the documents, calculate the product cost or cost of sales, estimating the current month profit
five, the preparation of the certificate
the same business day-to-day business content is relatively fixed, so the certificate preparation of the content changed little, accounting, according to a fixed mode preparation of the certificate to each of the businesses typically business documents for the following categories:
(a) payment certificate
business success to declare the beginning of each month, you can go to the bank print payment certificate, payment certificate can not be printed in the bank tax authorities should go to print. obtain a certificate in a timely manner accounted offset against the provision for taxes or credited directly to the month costs (such as stamp duty does not require pre-tax provision for obtaining directly credited to the costs).
last month ( b) the business invoice processing
month to fill open and get an invoice classification accounted for through the inventory, cash, bank deposits, current accounts payable, taxes and expense account to be accounted for according to the nature of the invoice. All special invoices accounted for , view the amount of input VAT and output VAT breakdown of total amount of statistics, whether the month anti-counterfeiting tax control invoice system as well as online certification to return the amount of certification are the same, and then calculate the month to pay the tax amount.
(c) Expense invoice processing
do internal documents reimbursement system provides reimbursement time, the timely collection of the cost of documents in the hands of employees, would be classified accounted for. seriously view the cost of documents is legitimate and has not obtained the cost of legitimate credentials can not get the tax authorities. recognized. usually also do costs accounted for the amount of control, similar hospitality, advertising fees, deductible limits of the prescribed fee subject to timely check to occur the amount of the costs exceed the deductible standards should reduce the amount of its recorded. < br> (4) cost and accounted for processing
production enterprises should be prepared to provisions of the internal documents passed to companies of all production-related internal documents timely and effective delivery to the financial hands of costing to ensure that accurate costing the timely preparation of the manufacturing cost of collection, distribution certificate; imputation of the cost of production, allocation certificate; storage of credentials and the cost of sales carried forward the certificate.
(E) make the cost of provision and amortization
do fixed monthly provision business, such as the depreciated fixed assets, amortization of intangible assets, water and electricity provision, the wage provision, and the wage base provision of welfare, education funds, union funds, do not leak to mention not many to mention; monthly amortization of costs such as start-up costs, material cost differences exist amortization costs in a timely manner amortization allocation certificate. imputation
(f) profit or loss class subjects carry-over year profit
accounted for after all documents should be carefully imputation of the month profit and loss class subjects amount to classify transferred to the profit for the year subject to view that month profit situation.
six tax declare
front of the work done by basic tax return preparation, because the companies only tax returns and tax authorities to tax levied on enterprises, while the traditional sense of the accounting statements only to record the statements of the business conditions The tax authorities levy a tax basis, the enterprise should be based on the declaration of different taxes to fill in and declare the corresponding tax returns.
corporate tax should be determined according to the nature of their own business taxes, and on time according to the declaration required by the local tax authorities to declare tax payment certificate should print the declaration of success, to obtain payment certificate after the month of the accounting work is considered the end of the the
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