Accounting job content

1. The first thing to do each month is to register the bookkeeping voucher based on the original voucher (when making the bookkeeping voucher, you must have a financial (manager) person who has the right to sign before making the account), and then prepare the account summary at the end of the month or regularly Table registration general ledger (the reason why the month-end registration is because it is necessary to balance through the account summary table to ensure that the records are not wrong), and each transaction occurs according to the accounting voucher to register the detailed account.

2. At the end of the month, you must pay attention to depreciation, amortization of pending expenses, etc. If the start-up expenses of a new enterprise are all transferred to expenses in the first month. The depreciation entry is debit: management expenses or manufacturing expenses, credit: accumulated depreciation, this depreciation amount is calculated based on the original value, net value and useful life of fixed assets. At the end of the month, taxes and surcharges (urban construction tax, education surcharges, etc.) must be withdrawn by the local tax authority.

3. After preparing the summary table of accounts at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss accounts into the profit of the current year, borrow: main business income (investment income, other business income, etc.), loan: profit of the year. The second entry: borrowing: profit for the year, lending: main business costs (main business taxes and surcharges, other business costs, etc.).

After the transfer, if the difference is on the debit side, it means that the loss 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 the accounting voucher, debit: income tax expense, credit: tax payable-income tax payable, borrow: this Annual profit, loan: income tax expense, although income tax is related to profit, it is not that the loss must not be paid income tax. It mainly depends on whether the adjusted taxable income is a positive number. If it is a positive number, income tax will be calculated. At the same time, pay attention to income tax. Accounting Method.

4. Finally, according to the assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) liabilities (notes payable, accounts payable, etc.) owner’s equity (paid-in capital, capital reserves, undistributed profits, etc.) in the general ledger , Surplus reserve) account balance (refers to the amount registered on the last day of the general ledger account) to prepare a balance sheet, based on the general ledger or account summary table of the profit and loss accounts (such as management expenses, main business costs, investment income , Main business taxes and surcharges, etc.) incurred amount (the amount incurred refers to the amount incurred this month) to prepare the income statement.

5. The rest is the work of binding vouchers, writing notes to reports, and analyzing situation sheets.

6. Pay attention to the problem:

(1) All of the above will be carried out at the end of the month, except for the preparation of the accounting vouchers and the registration details.

(2) For cash settlements and bank accounts at the end of the month, the accounts must be consistent with the actual accounts. At the beginning of each month, adjust the bank account balance adjustment table according to the bank statement, and pay attention to the analysis of unpaid funds. Pay attention to the time when filing taxes at the beginning of the month and do not file late. In addition, the invoice issued in the current month is credited to the account in the current month. Analyze the aging and amount of transactions monthly, including: receivables, payables, other receivables, etc.