Outside the accounting process must be introduced as follows:

Outside the accounting process with the usual regular accounting process, the process more invoices and tax operations.

1, according to the cashier transferred to a variety of original documents for review, after the audit is correct, the preparation of vouchers.

2, according to the bookkeeping vouchers to register a variety of ledgers.

3, the end of the month for the accrual, amortization, carry forward vouchers, all vouchers are summarized to prepare a summary of vouchers, voucher summary table, according to the summary of vouchers to register the general ledger.

4, closing and reconciliation. To do the account consistent, account consistent, account consistent.

5, the preparation of accounting statements, to achieve accurate figures, complete content, and analyze and explain.

However, I sincerely advise, both the accounts, when the law, abide by the accounting professional standards, love and dedication, honesty and trustworthiness, do not violate the professional ethics. The bottom line is that it's not illegal.

The establishment of off-the-books accounts has now become a major method of tax evasion. It is the taxpayer in the production and operation process of purchasing materials do not need or can not obtain legal documents, and sales of products and do not need to issue invoices, in the normal set up outside the account book set up a kind of account. Because of the greater secrecy, more popular in some small and medium-sized enterprises.

such as a company set up two sets of financial books, privately set up a small treasury for the end of the year employee bonuses and welfare expenditure, some enterprises to engage in off-the-books business, the most common is to various names will be the funds out of the set, open a separate account for the operation of the entire business activities of the other books of account, not reflected in the statutory books. For example, an enterprise in the name of a private person opened 10 savings deposit accounts and bank deposit accounts, a large amount of funds transferred to the enterprise financial accounts outside the private account, used to carry out some illegal activities.