(1) Choose an accounting system suitable for enterprise accounting.
(2) Choose a method suitable for enterprise cost accounting.
(3) Choose the amortization method and depreciation method suitable for the enterprise.
First, the specific content of establishing a full set of accounts
(a) in accordance with the provisions of the accounting system, according to the actual situation of the unit, determine the type, format, content and registration method of account books. Accounting books to be set are: general ledger, subsidiary ledger, journal, etc.
(2) General ledger generally adopts "customized account books".
1. The general ledger format is mainly three columns.
2. Opening of general ledger: it is opened according to "first-class accounting subjects" and provides all-inclusive accounting data such as assets, liabilities, owners' equity, expenses, income and profits.
3. General ledger registration basis: based on the monthly summary of accounting vouchers.
(3) The ledger generally adopts the "loose-leaf" account page.
1. Subledger setting basis: usually set according to the subsidiary account to which the general ledger account belongs.
2. The formats mainly include: three-column format, quantity and amount format and multi-column format.
3. Accounting basis of subsidiary ledger: prepare accounting vouchers in turn according to the monthly business, and the root subsidiary ledger is registered as subsidiary ledger according to "accounting vouchers".
4. The format used by the subsidiary ledger:
(1) Under normal circumstances, management expenses and operating expenses are accounted by "multi-column" account pages; (2) Fixed assets subsidiary ledger, inventory goods subsidiary ledger, etc. Accounting shall be made according to the "Quantity and Amount Type" account page.
(3) Taxes payable, other payables, other receivables, operating income, operating costs, business taxes and surcharges are accounted by "three-column" account pages.
(4) Journals, also known as chronological accounts, mainly include cash book and deposit journal.
1, cash book and deposit journal, using "user-defined account book", the format is generally three columns.
2. cash book: an account book used to register the daily income, expenditure and balance of cash on hand.
3. deposit journal: an account book used to reflect the increase, decrease and balance of bank deposits.