Doing the whole process of detailed charts are as follows:

1, to the classification of the original documents, first of all, to bring the original documents, we must check whether it is in line with the entry procedures. A complete original documents need to be signed on the operator to certify that the person in charge of the unit.

2, the preparation of vouchers, according to the classification of original documents, we can do vouchers, vouchers are also called summons.

3, register the books of accounts, the vouchers are examined and approved, it is time to register the books of accounts.

4, summarize, is to bring together the accounts and amounts of the vouchers.

5, register the general ledger, according to the trial balance of the bookkeeping voucher summary, register the general ledger.

6, reconciliation, closing, after the general ledger should be reconciled and closing, as long as the vouchers are correct, the registration of the accounts should also be correct.

7, the preparation of accounting statements, after the general ledger, the trial balance, you can prepare financial accounting statements.

Misconceptions of Accounting

1, the equalization of debits and credits as the sole purpose of filling out accounting documents.

2, no invoice will not do the accounts.

3, receipts can not be accounted for or deducted before tax.

4, white slips can not be accounted for, nor can they be deducted on a pre-tax basis.

5, accounting documents are required to have original documents.

6, voucher summary is not important.

7, the tax law as a guideline for making accounts.