These are the problems that most accountants will encounter when they take over the finance of a new company. We should start from the following aspects: 10:
1) Count cashier's cash:
Check the cash on hand with the cashier and check it with the accounts. If there is any discrepancy, the reasons should be found out and reconciled.
2) Check the bank deposit:
Have the cashier print out the bank statements of all accounts and check them one by one. If it is inconsistent with the account, the reason should be found out, and the bank account and the bank statement of each account should be adjusted through the bank statement to make them consistent.
3) Warehouse inventory:
Organize financial and warehouse personnel to make a general inventory of all the company's inventories, and check the inventory data with the inventory subsidiary ledger to ensure that the accounts of each inventory are consistent. If there is any discrepancy, find out the reason and adjust it consistently.
4) Inventory the company's fixed assets:
Check the company's fixed assets together with the equipment management personnel, on the one hand, check whether the accounts are consistent with the actual fixed assets, on the other hand, set up a small card of fixed assets and post it in a conspicuous place of fixed assets for the next inspection.
5) Check accounts receivable with customers:
Do a good job of each customer's accounts receivable statement, first give it to the sales staff for verification, and then the sales staff will send the statement to the customer for verification. If they are inconsistent, find out the reasons and adjust the accounts receivable to keep them consistent with customers, mainly by checking sales contracts, quotations, delivery notes and other documents.
6) Check accounts payable with suppliers:
Require suppliers to make accounts payable statements for each supplier, and send them to the buyer for verification first. After the buyer checks, it will be handed over to the financial staff for checking. If any discrepancy is found, it is necessary to find out the reason and carry out accounting treatment. When checking, it is mainly to check contracts, warehousing documents and other documents.
7) check the state tax returns:
Check the tax returns of the national tax return system, get familiar with the situation of each system, check whether the relevant tax-related data on the account are consistent with the data of the tax return system, find out the reasons and make adjustments.
8) Check local tax returns:
Check the tax return of local tax, check whether the relevant tax-related data in the account is consistent with the online tax return of local tax, find out the reasons and make adjustments.
9) Collect all kinds of documents:
Bank journal documents, warehouse receipts and outbound orders, production application forms, sales outbound orders, contracts, various reports and other documents required for financial accounting.
10) account establishment or accounting treatment:
After the above documents are prepared, accounts can be prepared if there is no account, and accounting treatment should be carried out according to the actual situation if there is an account.
In short, the sorting out of chaotic accounts needs to be sorted out one by one according to the above aspects, and every aspect can't be chaotic. After sorting out, there is another most important task, which is to institutionalize and streamline financial work.
Institutionalization is to solidify all financial work in the form of system, including financial management system and financial accounting system. Process is something that should be done first and then in every financial work, and it should be clarified by process. In this way, under the guarantee of system and process, the whole financial work will run smoothly and develop in a better and better direction.
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