1. Fill in the accounting voucher

The first thing to do is to fill in the accounting voucher according to the original voucher or the summary table of the original voucher. Just follow the principle that there must be a loan and the loan must be equal, and you can make a note every time you happen or finish the bookkeeping at the end of the month.

2. For bank statements

Enterprises should check the book balance with the bank at least once a month, and it is stipulated that we should check at the end of the month. In real life, many times there will be business in the enterprise on the last day of the month, so the bank statement cannot be printed in time on the same day or even the next day, so it is best to go to the bank lobby at the beginning of the month to check the statement again.

3. Compiling accounting statements

An enterprise accounting statement includes four statements, including a balance sheet and an income statement, as well as a profit distribution statement and a cash flow statement. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute the profits they make. The cash flow statement is only compiled according to the requirements of the tax authorities, and different regions and provinces have different requirements.

4. Calculation of taxes and tax declaration

The previous work is basically prepared for tax declaration, because the tax authorities can collect taxes from enterprises only after they have made tax declaration, while the traditional accounting statements are only reports that record the business conditions of enterprises, not the basis for tax collection by tax authorities. Enterprises should fill in and declare the corresponding tax returns according to the different taxes declared.

Filling sequence:

1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers;

2. Register cash book and deposit journal according to the receipt and payment vouchers;

3. Register the subsidiary ledger according to the accounting voucher;

4. Summarize and prepare the account summary table according to the accounting vouchers;

5. Register the general ledger according to the account summary table;

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.