Accounting processing procedure:

1. Review all kinds of original vouchers transferred by cashier, and prepare accounting vouchers after verification.

2. register all kinds of subsidiary ledgers according to accounting vouchers.

3. at the end of the month, make accrual, amortization and carry-forward accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Closing and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent and the accounts are consistent.

accounting treatment in service industry, taking catering industry as an example, is explained in detail:

Setting account books:

1, general ledger

2, cash book

3, deposit journal

4, three-column subsidiary ledger (sub-ledger)

5, material subsidiary ledger (raw materials, turnover materials)

6. Raise funds

(1)? Invested capital borrowing: cash on hand _ bank deposit

loan: paid-in capital

(2)? Borrowing funds

1. When borrowing? Borrow: bank deposit

loan: short-term loan

2. When paying interest? Borrow: financial expenses

loan: bank deposit

3. Borrow: short-term loan

loan: bank deposit

Extended information:

The bank account processing program includes all the processing processes of detailed accounting and comprehensive accounting systems, and the specific steps are as follows:

1. Accept, fill in and review vouchers according to economic business, according to

2. On the one hand, register the sub-ledger (or register book) one by one according to the summons, and register the cash receipts and payments diary; On the other hand, according to the summons of the same subject, the daily statement of the subject belonging to the comprehensive accounting system is compiled, and the debit and credit amounts of all subjects involved in the business of the day are leveled.

Reference: Baidu Encyclopedia-Accounting Treatment