First of all, the accountant needs to collect and sort out the original vouchers, and check whether the relevant information of vouchers is complete according to the rules formulated by the company to confirm that the contents of vouchers submitted by others are true and effective. Then record the receipt voucher or payment voucher in the accounting voucher. After confirmation by seal, you can register the cash book and deposit journal.
When recording, assets, liabilities and equity accounts should be recorded accordingly according to accounting standards. On the specified date, assets should be depreciated or amortized, and wages, social security and provident fund should be accrued according to the form provided by the human resources department; Draw related taxes (such as value-added tax, additional tax, income tax, etc.). ).
Carry forward this year's profit at the end of the period, and extract surplus reserve and profit distribution. According to the scale and nature of different enterprises, the accounting classification of some projects will be slightly different: when closing accounts or generating financial statements, if you want to make previous manual accounts, you need to calculate them according to the general ledger or schedule at the end of the period.
However, with the popularity of financial software, now you only need to click the corresponding function buttons in the financial software, such as closing accounts and generating reports, and the corresponding reports will be generated according to the data of the corresponding periods in the past. The corresponding balance sheet, income statement, cash flow statement and owner's equity change statement can be directly derived, which provides great convenience for accounting work.
When viewing the subsidiary ledger, you need to pay attention to the company's asset subjects, main business, liabilities, etc. , let you know the company's operating conditions!