The basic process of accounting can be roughly divided into seven steps:

Classify original vouchers, prepare accounting vouchers, register accounting books, summarize accounting vouchers, register general ledger, reconcile accounts and prepare accounting statements.

Let's talk about it in detail in order:

Classify the original vouchers.

First of all, after you bring the original certificate, you should check whether it meets the entry formalities. When you see the signatures on the back of these original documents, it is actually the reimbursement procedure. The first person to get the bill is the handler. He must sign first, and then take it to the finance department to verify whether the bill is formal. If it is an invoice, check whether there is a tax producer seal, and then look at the following four points:

1, the payer's name, date of voucher filling, economic business content, quantity, unit, amount and other elements are complete;

2. Whether the amount expressed in words and figures is consistent, and whether it is consistent with cutting;

3, whether there is the signature of the invoice issuing unit;

4. Whether there is the signature of relevant personnel. Pay attention to these when issuing invoices, and affix the RMB symbol "RMB" before the amount. If there are too many bills to be reimbursed at one time, such as plane, car and boat tickets, overdue service fees and handling fees for purchasing air tickets and boat tickets, postal and telecommunications fees, fixed catering invoices, bridge crossing fees, parking fees, car washing fees and other small scattered invoices, stickers must be used.

Preparation of accounting vouchers

According to the classification of original vouchers, vouchers can be made, also called subpoenas. We got an IOU of RMB 1 0,000, and we used it as proof of accounting. Write the date first, then the summary, subject and amount. If you attach a few original documents, just fill in a few. After the accounting vouchers are written, they need to be audited, because they are all made by themselves, and they may make mistakes if they are not careful.

Register accounting books

After verification, the voucher shall be registered in the account book. First, the vouchers are numbered in chronological order, and then registered in the corresponding account books one by one according to the subjects on the accounting vouchers. You see, this is cash, so it's registered in the cash account.

Only the cash and deposit journals in the account books should be settled daily, and the balance of the cash account should be checked with the cash amount on hand, that is, the balance of the bank account should be checked with the bank statement regularly, and other detailed accounts should be settled once a month.

Accounting voucher summary

That is, the subjects and amounts of accounting vouchers are combined. I usually look at the accumulated vouchers until they are two or three centimeters thick enough, and then make a summary.

The order of summary is: arrange the order according to the numbers on the voucher, then make a T-type account according to the accounts on the voucher, copy one account by one account, and finally add up to see if the total number of debits is equal to the total number of credits. If yes, it means even number, and then copy the data in the summary table of accounting vouchers.

general ledger

Register the general ledger according to the summary table of trial balance accounting vouchers. The registered general ledger and subsidiary ledger are a little different. In the subsidiary ledger, debit and credit are recorded in one line, while in the general ledger, debit and credit are recorded in one line.

Reconciliation and settlement

After recording the general ledger, it's time for reconciliation and settlement. As long as the vouchers are correct, the registered accounts should be correct. Now if you use financial software, this can be guaranteed, but manual bookkeeping is not guaranteed. So you should always check the accounts to ensure that the accounts are consistent, the accounts are consistent, the accounts are consistent, and the accounts are consistent.

Closing is to settle the total amount and balance of the current period within a period of time, and then carry forward the balance to the next period or transfer it to a new account. Compilation of accounting statements

After recording the general ledger and balancing the trial balance, financial and accounting statements can be prepared. These are the two statements I showed you at the beginning: balance sheet, income statement and cash flow statement.