1 to classify the original vouchers;
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2. Fill in accounting vouchers;
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3. Register accounting books
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4. Summary of accounting vouchers
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Step 5 record the general ledger
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6. Reconciliation and settlement
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7. Prepare accounting statements
Let me say it in order: 1. Classify the original vouchers. First of all, after bringing the original documents, check whether they meet the entry procedures. When you see the signatures on the back of these original documents, it is actually the reimbursement procedure. The first person to get this 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's stamp, and then look at the following four points: 1) whether the payer's name, date of filling in the voucher, economic business content, quantity, unit and amount 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 the 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. The accountant should check whether the amount declared by the agent is correct and whether the bill is qualified. Remember: white bars are not allowed. What do you mean by white stripes? That is, when you buy or consume goods, the original vouchers you receive are receipts and the like, which are not supervised by the tax department, that is, there is no tax supervision seal. We often say that it is not a formal invoice, which can be recorded as an expense in this enterprise, but the tax department does not admit it and does not allow you to deduct the expense, so it must be adjusted when the income tax is accrued. "You may ask: Is tax administration so broad? Think about it. If you buy something and the other party issues an invoice instead of issuing it, then he will evade taxes. If the tax bureau can't find a seller, it won't settle accounts with you. In addition, if the amount is large, white police officers will also be fined. So when we keep accounts, we must master this rule: everything is in line with taxes, which is absolutely correct. Just like drivers are afraid of traffic police and accountants are afraid of tax control, but as long as they keep accounts according to regulations, no one needs to be afraid. These bills have passed the financial inspection here, and they have to be signed by the department manager who agreed to this expenditure, then signed by the general manager, and finally taken to the finance department for accounting treatment. Enterprises have their own management systems, which are different, but the normal procedure should be like this. After taking these original vouchers, accountants arrange them in chronological order, then classify them according to accounting elements, that is, analyze what kind of economic business they belong to, then determine accounting subjects and borrowers, so that they can be used as accounting vouchers. It seems troublesome to say these things, but it is simple to do. You will know what to do as soon as you pass by. 2. Prepare 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. 3. Register the account book: after the vouchers are verified, register 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. When keeping accounts, like making vouchers, the font should be neat so that others can recognize it. The number of numbers should be written diagonally in half of the box. First, it looks good, and second, it leaves room for correction. When we were at school, we had special exercise books. I wonder if there is one now. After the bookkeeping voucher is completed, bookkeeping means copying the account, and the contents of the voucher are copied to the account book, which is very simple. 4. Accounting voucher summary: it is to summarize the accounts and amounts of accounting vouchers together. I generally think that once the accumulated vouchers are two or three centimeters thick, they will be summarized. The order of summary is: arrange the order according to the numbers on the voucher, then make a T-type account (table 1 1) according to the accounts on the voucher, and copy one account after another. 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. If they are not equal, you have done something wrong. Look at this voucher, everything is flat and the summary is uneven. Either the copy is wrong, or the number is wrong, or the lender has written it wrong. It will come out as soon as it is checked, so the accountant must be careful, which will save a lot of trouble. This is easy to find mistakes, but it is very annoying to check the wrong accounts. But now it's all computerized, and all the buttons are done. You may ask again: Why do we have to learn manual accounting? Just as you can type on the computer now, why learn to write? Learn manual accounting, learn accounting, don't know these things, and I don't know how to use a financial software.