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Accounting practice: small businesses generally how to do external and internal accounts?

Accounting practice: small businesses generally how to do external and internal accounts?

Enterprises generally have two sets of accounts, due to a number of economic operations did not obtain the original documents or obtain the non-compliant documents, in accordance with the relevant provisions of the accounting system, can not be done to the outside of the account to go, that is, can not be done to the outside of the account to go, or else, once detected, although the business is true, but as always, to be punished. Therefore, these can not be done in the external accounts of the business, it can only be done in the internal accounts, the internal accounts of the enterprise's real accounts, but many businesses and no vouchers as support. It can be said that enterprises sometimes really have to keep two sets of accounts, the so-called external and internal accounts. Of course, it does not rule out the possibility that the enterprise intentionally fake, in order to avoid taxes, in the external accounts deliberately undercounted income or more costs, such as private enterprises mostly have a part of the cash income, they do not count this part of the external accounts.

Accounting practice I'm here today to say that the external and internal accounts, not to teach you to financial counterfeiting, but to tell the story of the real accounts of the enterprise, which is not told in the books and can not tell you, but in reality is the ordinary existence. In practice, there is a very simple way to realize the outside of the internal accounts: first do the external accounts, external vouchers to print two copies, one of which to do the internal account attachments, so that the checking of the internal accounts will be very simple and easy to find the original vouchers.

Generally speaking, the accounting practice of the external accounts to be simpler than the internal accounts, as long as the original invoices to do, control the tax piece on the line. The internal accounting is relatively complex, on the one hand, to accurately record the processing of economic operations, the end of the month accounting for product costs. On the other hand, you also need to manage the current account, and warehouse, purchasing department, sales department monthly reconciliation, if there is any inconsistency, but also to find out the reasons. See here, please do not be in a hurry, first learn the external accounts, and then learn the internal accounts, and then learn the internal accounts, from shallow to deep, from easy to difficult.

? Accounting practice to do external accounts, internal accounts of the enterprise process

Accounting practice to do external accounts, internal accounts of the enterprise of an approximate process: the internal accounting is done positively, the internal accounting is based on the usual economic business step by step ` do, to the end of the accounting costs, carry forward the profit and loss, calculate the profit. And the external accounting is done backwards, first to determine the income tax, income tax quarterly, but every month to determine the profit, so that the quarterly profit is good control. Then figure out how much cost, in fact, the key to external accounting is to calculate the number of costs. Because the income is determined, the profit is also determined in advance, the cost of the period is also based on the cost of the whole month with a ticket, so that out of how much the cost has become a top priority. Its formula: profit = operating income - operating costs - operating taxes and surcharges - period expenses (administrative expenses, operating expenses, finance costs). Then explain each item, profit is determined first, business income is based on how many tickets you issued that month, that is, the tax-controlled machine sales. Business taxes and surcharges is that you pay education tax surcharge and urban construction tax {urban construction tax + education tax = (VAT + business tax + consumption tax) * 10%}, so that the difference between the operating costs are unknown. For example, you want to control the profit in this month at 200,000 yuan, your revenue is 1 million yuan, business tax is 20,000 yuan, and 300,000 yuan of period expenses. Operating costs = 100-20-2-30 = 480,000 yuan. Operating costs and what is made up of? Operating costs is the cost of finished goods that you sell out of the warehouse that month, the cost of finished goods is assembled by the cost of production, the cost of production is made up of direct labor, direct materials, overhead, and direct labor and overhead can be obtained, so that you can determine how much material costs to be out of this month. Operating Costs = Finished Goods = Production Costs = Direct Labor + Direct Materials + Overheads (Manufacturing Costs). Also quoting the above example, operating costs are $480,000, labor is $100,000, manufacturing overhead (fuel, electricity, depreciation, etc.) is $100,000, and materials to come out this month = 48-10-10 = $280,000 Industrial firms control their profits primarily with the cost of materials, while businesses control their profits more with period costs. It should be noted that the calculated gross margin can not be much lower than the average value of companies in the same industry, otherwise, the tax department will come to the door to find out, therefore, to be reasonable indeed how much income to do into the external accounts, in accordance with the gross margin situation in the same industry, the above calculation of the business cost adjustment, so that, do out of the account is more objective, and often escaped the eyes of the tax bureau. Otherwise, the tax department is easy to suspect that there are a lot of extra income and extra funds.

Control of value-added tax

The next step is to control the value-added tax, which is also the focus of the accountant's hands-on external accounts, first of all, you need to understand the industry's tax burden, and if the industry's tax burden is a minimum of 3 points (the tax paid divided by the sales * 100%), can not be lower than the minimum value of this Otherwise, the IRS will come looking for trouble. How to check the sales? That is, you open all the tickets this month, open the tax-control machine, which has the sales and taxes this month, for example, this month's sales of 1 million yuan, then the amount of value-added tax this month is 170,000 yuan, this month to pay 3 points of value-added tax, that is 30,000 yuan. So this month to deduct the input tax is 17-3 = 140,000 yuan, you look for this month's purchase of materials VAT coupons enough to 14 million yuan input tax can be entered into the general ledger.

End-of-month accounting methods

Well, said the roughly end-of-month accounting methods, and now said that the entry vouchers, in fact, is divided into these three major parts, one is the recognition of income, that is, how many invoices you actually opened this month, invoices on the recognition of income, not open not recognized. Second, material procurement, that is, you buy materials received this month, ordinary tickets, as well as to deduct the VAT input ticket to do into the general ledger. Third, the cost of this piece, there is nothing much to say, is to see the invoice to do the accounts. This is the general ledger of the financial method, the supply chain is also the treasury of this piece, the operation of the external accounts is relatively simple, but also backwards, the first to do the finished goods out of stock, this piece is based on your actual invoice to make the library, do out of stock, followed by doing the inventory, to maintain zero inventory. Then is the purchase of inventory, that is, your general ledger into those materials. After that is the material out of stock, is calculated in the general ledger amount of material out of stock, out of enough on the line, more or less, it does not matter, with the product adjustment. This is the basic operation of the supply chain, how, understand?

What needs to be explained here is that the enterprise in order to evade state taxes and privately set up two sets of books is very wrong, which will directly lead to the loss of state taxes, so the harm is great.

It is hereby declared that all the economic business affairs of the enterprises should be set up in accordance with the law to register and account for the accounting books, and the accountants should not violate the provisions of the Accounting Law and the Tax Law by setting up private accounting books to register and account for the business affairs.

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