(1) 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 someone who has the financial (manager's) authority before making the account), and then prepare the account summary table to register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to try to balance through the account summary table to ensure that the records are not wrong), and register the subsidiary ledger according to the bookkeeping voucher every time a transaction occurs

(2) The entry of depreciation is to borrow: management expenses or manufacturing expenses, and to borrow: 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 (urban construction tax, education surcharge, etc.) will be decided by the local tax authorities. ?

(3) After compiling the account summary at the end of the month, compile two entries. The first entry: transfer the total amount of profit and loss subjects to this year's profit, debit: main business income (investment income, other business income, etc.) and credit: this year's profit. The second entry: debit: profit loan for this year: main business cost (main business taxes and surcharges, other business costs, etc.). ?

after the transfer, if the difference is on the debit side, it is a loss and does not need to pay income tax; if it is on the credit side, it means that the profit needs to pay income tax, and then make an accounting voucher to borrow: income tax expenses; Loan: tax payable-income tax payable, loan: this year's profit, loan: income tax expense

Although income tax is related to profit, it is not a loss, but income tax must not be paid, mainly depending on whether the adjusted taxable income is positive. If it is positive, income tax should be calculated, and at the same time, we should pay attention to the income tax accounting method.

(4) Finally, prepare the balance sheet according to the balance of the general ledger's assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.), liabilities (bills payable, accounts payable, etc.) and owners' equity (paid-in capital, capital reserve, undistributed profits, surplus reserve) (referring to the amount registered on the last day of the general ledger),

According to the general ledger, ?

(5) What's left is the binding voucher? Write notes to the report?

There are the following four account books for work such as situation analysis table:

1. cash book, and general enterprises only have 1 cash book. However, if there are foreign currencies, cash book should be set up for different currencies.

2. Generally, deposit journal should set up 1 separate accounts according to each bank account. If the enterprise only has basic deposit account, it will have 1 deposit journal.

both cash book and deposit journal should use this account. You can choose to buy 111 pages or 211 pages according to the unit business volume.

3. General ledger. General enterprises only have 1 general ledger. You can choose to buy a 111-page or 211-page account according to the size of the unit business. This general ledger contains the summary information of all accounts set by the enterprise.

4. subsidiary ledger, which is in loose-leaf form. The subsidiary ledger of inventory category should use the account page of quantity and amount type; The subsidiary ledger of income, expenses and costs should use multi-column account pages; Detailed bills payable for VAT have account pages; The rest basically use three-column account pages. Therefore, enterprises need to purchase these four kinds of account pages separately, and the quantity is still different according to the business volume of the unit.

Extended data:

Enterprise accounting process

1. Prepare accounting vouchers according to original vouchers.

2. Prepare the account summary table according to the accounting voucher.

3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables.

4. prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).

5. Prepare tax returns according to accounting statements.

6. Carry forward the profit and loss at the end of the year (or monthly).

7. Prepare annual accounting statements (including balance sheet, income statement and cash flow statement).

8. according to the annual accounting statements, prepare the annual income tax report and the self-inspection table for the final settlement and payment of other taxes.

Reference: Baidu Encyclopedia-Accounting.