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2, fill in the accounting documents;

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3, registration of accounting books

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4, summary of the vouchers

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5, the general ledger

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6, the reconciliation of closing accounts

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7, the preparation of accounting statements

I will speak in the order of ah:

1, to the classification of the original documents first of all, to bring the original documents, we must check whether it is in line with the procedures for the accounts. You see these original vouchers behind the signature, the actual reimbursement procedures, this note initially got the person is the handler, he has to sign, and then get to the financial sector to identify whether the note is formal, if it is an invoice, to check whether there is a tax supervisory chapter, and then look at the following four points:

1) the name of the payment unit, fill out the date of the vouchers, the content of the economic business, the number, the unit, Amount and other elements are complete;

2) whether the amount of upper and lower case is the same, and whether it is consistent with the cut;

3) whether there is the signature of the invoicing unit;

4) whether there is the signature of the relevant personnel. We should also pay attention to these when invoicing, and the amount should be sealed with the RMB symbol "￥" before the amount. If there are too many bills for reimbursement at one time, such as airplane, car and boat tickets, extended service and handling fees for purchasing air tickets and tickets, postal and telegraphic handling fees, fixed-price food and beverage invoices, road and bridge tolls, parking and car washing fees, and other small and fragmented invoices, you have to use a sticker sheet. The accountant should review whether the amount filled in by the handler is correct, whether the bills are qualified, and remember: no white slips are allowed to be used in the accounts. What does a white slip refer to? That is, when you purchase or consumption, the original documents received are some receipts and so on, not the tax department supervised, that is, there is no tax supervisory seal, we often say is not a formal invoice, the enterprise can be accounted for the cost, but the tax department does not recognize, he does not allow you to use as a deduction for expenditure, income tax accruals have to be adjusted out." You may ask: the tax pipe so wide ah? You think ah, you buy goods when the other side should be invoiced and did not open, then he evaded the tax, the tax office can not find the person who sold the goods, he did not look for you to settle accounts ah? And ah, the amount of white notes and fines. Therefore, we must grasp this one when bookkeeping: everything to the tax, it is correct. Just like the driver is afraid of the traffic police, the accountant is afraid of the tax control, but as long as the rules of bookkeeping, no one need to be afraid. These bills in the financial check here qualified, but also to get to agree to the expenditure of the department manager to sign, and then signed by the general manager, and then finally to the Ministry of Finance to do the bookkeeping. Enterprises themselves have their own management system, are not the same, but the normal procedures should be so. Accounting to bring these original documents, in chronological order, and then classified according to the accounting elements, that is, to analyze which category of economic operations, and then determine the accounting account, find the debit and credit, you can do the vouchers. These say out as if it is quite troublesome, do it is simple, once over the eyes know how to do it.

2, the preparation of journal vouchers: according to the classification of original documents, we can do vouchers, vouchers are also called summonses. We get a debit note of 1000 dollars, we do bookkeeping vouchers according to it. Write the date, then the summary, write the account, write the amount, and attach the voucher with a few original vouchers. Bookkeeping vouchers are prepared, but also to review, because they are all done by themselves, not paying attention may be wrong.

3, register the books: vouchers after the audit, you should register the books. First to the vouchers in chronological order number, and then according to the bookkeeping vouchers on the subjects, registered to the corresponding books, you see this is cash, it is registered to the cash account. Accounts only cash and bank deposit journal to do day-to-day clear month-end, the balance of the cash account and inventory is also the number of cash in the safe to check, the balance of the bank account and bank statements to regularly check the balance of the bank account, the other ledger is every month on the end of the line. Bookkeeping and do the same vouchers, the font should be neat, so that others can also recognize, the number of amounts to be written diagonally, written in one-half of the grid, one is to look good, and the other is to correct the error of the room. When we were in school, we had special exercise books, I don't know if we have them now. Bookkeeping vouchers are done, bookkeeping is copying, copy the contents of the vouchers to the ledger and it's done, it's very simple.

4, bookkeeping vouchers summary: that is, the bookkeeping vouchers of the subjects and the amount of money together, I generally look at the accumulation of vouchers have to see enough to two or three centimeters thick, on a summary. Summarize the order is: according to the voucher number in order, and then according to the vouchers on the subject to do the d-account (Table 11), a subject to a subject of the transcription, and finally totaled to see whether the total debit total is equal to the total credit total, equal, that is, flat, and then transcribe the data in the voucher summary table. If it is not equal, you have done it wrong. You see this voucher, how to do are flat, the summary is not flat, it is not a copy of the wrong, is the wrong number, or debit and credit written in reverse, a check out, so do the accountant must be careful, will save a lot of trouble. This wrong okay to find, the accounts wrong to check up only disturbing it. But now all computerized, point a few keys on the finish. You may ask: we still learn manual accounts why ah? Just like now can use the computer to type, still learn to write why ah? Learning manual accounting, learning is accounting, do not understand these, to give you a financial software do not know how to use

5, register the general ledger: according to the trial balance of the voucher summary table, register the general ledger. Registration of the general ledger and ledger is a little different, in the ledger, debit and credit each line, while the general ledger is debit and credit on a line. Also, the ledger is recorded according to the voucher, and the general ledger is recorded according to the summary. If the volume of business is small, once a month to summarize and register the general ledger can be, these all depend on the specific situation. By the way, the relationship between the general ledger and the journal. They are the relationship of mutual constraints. The general ledger, is to record the total number of each ledger, the ledger, is the general ledger of the sub-categories. The general ledger accounts for the first level of accounting, while the ledger in addition to the first level of accounts, there are second level of accounts, such as fixed assets first level of accounts, fixed assets of the project is its second level of accounts. There are also expense accounts, low value consumables accounts, tax accounts payable and so on. At the end of the month, the balance of each ledger must be equal to the corresponding balance of the general ledger, if not equal, it is most likely that the ledger recorded wrong or recorded down. The resulting error may be the wrong debit or credit, or the wrong subject, or the wrong number, with the accumulation of experience, found that the error, can soon be found, which can also measure the degree of proficiency of the accountant on the business, said the accountant has experience, but also refers to this, like an experienced doctor, take a look at the patient, probably know where it is not right.

6, reconciliation, closing: after the general ledger on the reconciliation and closing, as long as the vouchers are correct, the registration of the accounts should be correct, now with financial software, this can be guaranteed, but the manual bookkeeping, it does not guarantee that, and therefore should be often reconciled to achieve the evidence in line with the accounts, the accounts in line with the accounts, the accounts in line with the accounts, the accounts in line with the tables in line. Closing is the settlement of a period of time to the total amount of the current period and the balance, and then the balance will be carried over to the next period or transferred to a new account.

7, the preparation of accounting statements: after the general ledger, the trial balance, you can prepare financial accounting statements. That is, I initially show you the two statements, there is a cash flow statement, because few small businesses want this table, and the system does not mandatory must be reported, so we do not learn it, to the post, if you need to report, then you can independently prepare, and so on to learn the statement when we look at the situation. The whole process is like this, this is what the accountant has to do every month