1, the supervision function of accounting. Accounting supervision mainly uses accounting data and information feedback to control and guide the whole process of economic activities, including supervision before, during and after.
2. Participate in business decision-making functions. The so-called decision-making is to choose the best scheme from various alternatives in order to obtain the greatest economic benefits. Decision-making must be based on scientific forecasting. Both forecasting and decision-making need to master a lot of financial information, which must be provided by accountants. Therefore, it is an important function of accounting to participate in enterprise decision-making to maximize economic benefits.
3. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, it must be signed by the person with financial signature right before bookkeeping), and then prepare the account summary table and register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to make a trial balance through the account summary table to ensure that the record is not wrong), and register the subsidiary ledger according to the bookkeeping voucher every time a transaction occurs.
4. Pay attention to month-end depreciation and amortization of prepaid expenses. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are debit: management expenses or manufacturing expenses, and debit: accumulated depreciation, which is calculated according to the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges will be decided by the local tax authorities.
5. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss account to this year's profit, debit: main business income (investment income, other business income, etc.). ), and loan: this year's profit. The second entry: debit: this year's profit, credit: main business costs (main business taxes and surcharges, other business costs, etc. ).
6. Finally, prepare the balance sheet according to the balance of the owner's equity account (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.). ) and liabilities (notes payable, accounts payable, etc. In the general ledger (referring to the amount registered on the last day of the general ledger account), the income statement is compiled according to the profit and loss account in the general ledger or account summary.
The key knowledge that cash accounting needs to know is:
General accounting, accounting subjects, application of accounts and double-entry bookkeeping, accounting vouchers, account books and statements, accounting and accounting work organization, assets and liabilities, owners' equity, operating income, expenses and profits, financial statement analysis, accounting law, tax laws and regulations and tax voucher management, hands-on accounting, and computer-based accounting (learning financial software).
The accounting profession is a big system, which needs to know a lot of knowledge, but it will be much easier after mastering the doorway of the accounting profession.
Extended data:
Professional ethics of cash accounting;
1, dedicated. Accountants should love their jobs, study hard and adapt their knowledge and skills to the requirements of their jobs.
2. Familiar with laws and regulations. Accounting personnel should be familiar with financial laws, regulations and rules and the unified accounting system of the state, and make extensive publicity in combination with accounting work.
3. Act according to law. Accounting personnel shall carry out accounting work in accordance with the procedures and requirements stipulated by accounting laws, regulations and the unified national accounting system, and ensure that the accounting information provided is legal, true, accurate, timely and complete.
4, objective and fair. Accounting personnel should be realistic, objective and fair in handling accounting affairs.
5. Do a good job of service. Accountants should try their best to improve the internal management of the unit and improve the economic benefits.
6. Keep a secret. Accounting personnel shall keep the business secrets of their own units, and shall not provide or disclose their accounting information to the outside world without permission, except as provided by law and agreed by the leaders of the units.
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