A, the general link: \x0d\\\x0d\ 1, according to the original documents or original documents summary table fill in the bookkeeping vouchers. \x0d\\\\x0d\ 2, according to the receipt and payment of bookkeeping vouchers to register cash journal and bank deposit journal. \x0d\\\x0d\ 3, according to the bookkeeping vouchers to register the detailed ledger. \x0d\\\x0d\ 4, according to the bookkeeping vouchers to summarize, prepare a summary of accounts \x0d\\x0d\ 5, according to the summary of accounts to register the general ledger. \x0d\\\x0d\ 6. At the end of the period, prepare the balance sheet and income statement based on the general ledger and the ledger. \x0d\\\x0d\\ If the enterprise is small in size and the volume of business is not large, it may not set up a detailed ledger and will directly register the general ledger on a business-by-business basis. Actual accounting practice requires the accountant to register every business that occurs into the ledger. The amount in the general ledger is copied directly from the summary ledger. A business can prepare a summary of accounts every five, ten, fifteen days, or one month, depending on the volume of business. If the business is quite large. It can also be compiled on a daily basis. \x0d\\\x0d\ 2, specifics: \x0d\\x0d\ 1, the first thing to do each month is to register vouchers based on the original vouchers (to do vouchers must have financial (manager) have the right to sign the signature of the person you're doing it), and then end of the month or regular preparation of the summary statement of accounts to register the general ledger (the reason for the end of the month to register is because it is necessary to try to balance the accounts through the summary statement of accounts to ensure that the records are recorded without error), and then prepare a summary statement of accounts at the end of the month or periodically register the general account (the reason why the end of the month to register is because the summary statement of accounts through the balance of accounts to ensure that Record keeping is not wrong), and each transaction occurs according to the vouchers to register the ledger. \x0d\\\x0d\ 2, the end of the month, but also pay attention to the extraction of depreciation, amortization of amortized expenses, etc., if a new business start-up costs in the first month of the full transfer to expenses. Depreciation of the entry is borrowing administrative expenses or manufacturing costs credit accumulated depreciation, the depreciation amount is based on the original value of fixed assets, the net value and useful life of the calculation. At the end of the month, we also need to withdraw taxes and surcharges, which is actually a piece of local tax. It is the withdrawal of taxes and surcharges, there are urban construction tax, education surcharge, etc., there are tax decisions. \x0d\\\x0d\ 3. After preparing the summary of accounts at the end of the month, prepare two entries. The first entry: transfer the total incurred amount of the profit and loss account to the profit for the year, debit main business income (investment income, other business income, etc.) credit profit for the year. \x0d\\\x0d\ Second entry: debit profit for the year credit main business costs (main business taxes and surcharges, other business costs, etc.). \x0d\\\x0d\\ After the transfer if the difference is on the debit side then it is a loss not subject to income tax, if it is on the credit side then it means that the profit is subject to income tax. \x0d\\\x0d\ Calculation, income tax = credit difference * income tax rate, and then do the bookkeeping documents. \x0d\\\x0d\ Borrow: Income Tax \x0d\\\x0d\ Credit: Taxes Payable - Income Tax Payable \x0d\\x0d\ Borrow: Profit for the Year \x0d\\\x0d\ Credit: Income Tax \x0d\\x0d\ Income Tax Although income tax is related to profits, it is not a certainty that you will not have to pay income tax if you have a loss, but it is mainly a matter of whether or not the adjusted taxable income is a positive number, if it is. It is necessary to calculate the income tax, but also pay attention to the income tax accounting method, using the tax payable method, the income tax account and the amount of tax payable account is equal, using the tax effect method, the existence of timing differences between the income tax account and the amount of tax payable account is not equal. \x0d\\\x0d\ 4. Finally, a balance sheet is prepared based on the balance of the general ledger's assets (money funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.), liabilities (notes payable, accounts payable, etc.), and owner's equity (paid-in capital, capital surplus, undistributed earnings, surplus reserves) accounts (which are the amounts recorded on the last day of the year on the general ledger accounts). Prepare an income statement based on the incurred amount (incurred amount is the amount incurred during the month) of the profit and loss accounts (e.g., administrative expenses, cost of doing business, investment income, additions to doing business, etc.) in the general ledger or the summary of accounts. \x0d\\\x0d\\ About the main business income and tax payable, it should be determined based on the amount of tax transcribed at the IRS for each month. This is because the tax-control machine will print a form with specific figures. \x0d\\\x0d\ 5, binding vouchers, fill in the statement notes, financial analysis. \x0d\\\x0d\ 6, Attention: \x0d\\\x0d\ a. All of the above, except for the preparation of journal vouchers and the registration of journal entries, are carried out at the end of the month. \x0d\\\\x0d\\bordeaux b, month-end settlement of cash, bank accounts, must be consistent with the accounts, the accounts match. At the beginning of each month, according to the bank reconciliation statement to adjust the balance of the bank account, pay attention to analyze the outstanding amount. Pay attention to the time at the beginning of the month when filing taxes, do not be late to file taxes. In addition, invoices issued in the month are recorded in the accounts in the same month. Monthly analysis of the age and amount of transactions, including: receivables, payables, other receivables.