Manual accounts should be carried forward at the end of the month, as shown below:

1. Accrued depreciation

Borrow: manufacturing expenses (workshop use)

Management expenses (used by management department)

Operating expenses (used by sales department)

Credit: accumulated depreciation

2. Carry-over manufacturing expenses

Manufacturing expenses can be allocated according to material consumption or labor cost or actual working hours or machine working hours.

Product manufacturing cost allocation rate = material consumption of this product/total material consumption in this period.

The manufacturing cost to be shared by a product = the distribution rate of the manufacturing cost of this product × the total manufacturing cost of this period.

Borrow: production cost

Credit: Manufacturing expenses

3. Carry-over of finished warehousing products.

Borrow: inventory goods

Credit: production cost

4. Tax accrual and surcharges (VAT is not included in this account)

Borrow: main business taxes and surcharges

Loan: Taxes payable-Taxes payable

Taxes payable-urban construction tax payable

Other payables-education surcharge payable

Other payables-local education surcharges payable

5. Carry forward the cost of goods sold and taxes this month.

Debit: main business cost

Loans: Goods in stock

Debit: this year's profit

Loan: main business cost

Main business taxes and surcharges

Manual accounting process

First, the original vouchers are classified.

First of all, after you bring the original certificate, you should check whether it meets the entry formalities. If it is an invoice, check whether there is a tax producer seal, and then look at the following four points:

1, whether the amount expressed in words and figures is consistent and whether it is consistent with cutting;

2, whether there is the signature of the relevant personnel;

3. Whether the payer's name, date of filling in the voucher, economic business content, quantity, unit and amount are complete;

4. Whether there is the signature of the invoice issuing unit.

Second, the preparation of accounting vouchers:

According to the classification of original vouchers, vouchers can be made, also called subpoenas. If you attach some original documents, just fill them out.

Third, the register:

After the vouchers are checked correctly, the account books shall be registered.

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.

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.

Four. Accounting voucher summary:

That is, the accounts and amounts of accounting vouchers are summarized together, and the order of summary is: arrange by the number on the voucher, then make a T-account according to the accounts on the voucher, copy one account by one, and finally add up to see whether the total debit amount is equal to the total credit amount. If they are equal, it means they are flat, and then copy the data in the summary table of accounting vouchers.

Verb (abbreviation for verb) general ledger:

Register the general ledger according to the summary table of trial balance accounting vouchers.

The general ledger is a little different from the subsidiary ledger. In the subsidiary ledger, the debits and credits are recorded in one line, while the debits and credits in the general ledger are recorded in one line.

Reconciliation and settlement of intransitive verbs:

After recording the general ledger, it's time to reconcile the accounts. As long as the vouchers are correct, the registered accounts should be correct. Now if you use financial software, this can be guaranteed, but if you keep accounts by hand, it will be gone. Therefore, it is necessary to reconcile the accounts frequently, so that the accounts and certificates are consistent, the accounts are consistent, and the accounts and tables are consistent.

Seven. Preparation of accounting statements:

After recording the general ledger, you can make a trial balance and prepare financial and accounting statements.

On this issue, Bian Xiao made a detailed arrangement of his accounting entries in the paper, which is roughly composed of five parts. I believe that after careful study, you will master it. However, in order to help you better, Bian Xiao also shared and arranged the manual accounting process. Thank you. Bye.