①Borrow: bank deposits (cash, accounts receivable); credit: income from main business;

②Borrow: income from main business; credit: profit for the year;

③Borrow: cost of doing business; credit: inventory (in accordance with the actual number of sales), the settlement of the cost;

④Borrow: profit for the year: credit: cost of doing business + operating expenses + overhead + financial expenses;

⑤Finally, register the general ledger, the "current year profit" debit and credit. Finance costs;

5 Finally, the general ledger is recorded, and the debit and credit sides of "profit for the year" are subtracted from each other. The debit balance indicates a loss and the credit balance indicates a profit. Inside account: according to the real business documents to do business, the documents requirements are not strict, as long as the true and complete;

"1" inside account accountant need to get the original documents, do bookkeeping vouchers can not be numbered, a case, you can make up once in 10 days. To the end of the month and then transfer car costs, expenses.?

"2" need to register the bank journal according to the vouchers, cash bookkeeping, ledger?

"3" at the end of each month to close the accounts?

"4" need to do T chart of accounts, need to reconcile, you need to use a pencil to reconcile first, if they are right, in the case of the change to red pen.

"5" will be done T-accounts table, need to do the summary of vouchers.?

"6" and then according to the summary of vouchers will be registered in the general ledger, and then take the general ledger ledger, cash account, bank account for reconciliation, in the case of any problems per month, before you can do statements.

"7" to do statements need to be done based on the general ledger.?

"8" The work that needs to be done by the internal accountant is to file tax returns.

Baidu Encyclopedia-Internal Accounts