What Are The Basic Practical Knowledge That Accountants Must Know?

In practice, every finance is possible. personnel Only responsible for a certain accounting work link, even so, every financial personnel is very necessary to know the general link of financial work.

First, the general links of financial work are as follows:

1, fill in the accounting voucher according to the original voucher or the original voucher summary table.

2. Register cash journal and bank deposit date according to receipt and payment voucher. Bookkeeping 。

3, register the subsidiary ledger according to the voucher.

4. Summarize according to the accounting voucher. Organization Summary of subjects.

5. Register the general ledger according to the summary table of subjects.

6. At the end of the term, prepare the balance sheet and profit statement according to the general ledger and subsidiary ledger.

If the scale of the enterprise is small and the volume of business is not large, the subsidiary ledger can not be set up, and the general ledger will be registered directly. The actual accounting practice requires accountants to register in the subsidiary ledger every time a business occurs. The amount in the general ledger is copied directly from the sum of the subjects. An enterprise can compile a summary list of subjects every five days, ten days, fifteen days, or one month according to the volume of business. If the business is quite large. It can also be made one day per day.

Every financial officer should know about this process. Now a small scale or a higher level of management of enterprises are computerized accounting, so financial personnel should understand the relevant financial software, should know how to use the software and how to set up, as long as the certificate is made correctly, the rest is done by the computer: voucher - Summary - ledger - general ledger - various reports, etc.

If you don't understand this process, you can only be manipulated by computers.

Two, the specific contents of financial work:

1, the first thing to do every month is to register vouchers on the basis of original vouchers. When making accounting vouchers, they must have the signature of the financial (managers) who have the right to sign them, and then prepare the general ledgers at the end of the month or regularly.

2, at the end of the month, we should pay attention to the extraction of depreciation and the amortization of expenses. The entry of depreciation is made by means of management expenses or manufacturing costs, and the accumulated depreciation is calculated on the basis of the original value of fixed assets, net value and service life. At the end of the month, tax and additional taxes must be collected. Actually, it is the extraction of taxes and attachments, including urban construction tax, education fees and so on. This is generally decided by local taxes.

3. After the end of the month, the two sub entries are compiled. The first entry: turn the total amount of profit and loss items into the current profit, and borrow the main business income (investment income, other business income, etc.) to borrow the profit this year. The second entry is to borrow the profit of this year and to borrow the main business cost (main business tax and additional business cost). If the balance is in the debtor, the income tax is not required for the loss. If the lender indicates that the profit is to be paid, then the account receipts should be made, the income tax expense should be paid, and the loan should be paid taxes. The income tax should be paid, and the income tax should be paid through the annual profit.

4, finally, according to the balance of the assets, liabilities and owners' equity of the ledger, the balance sheet is compiled, and the profit table is compiled according to the amount of profit and loss subjects in the general ledger or the summary table of subjects.

5, the rest is binding vouchers, writing statements annotations, analysis of the situation table and so on.

6, pay attention to the problem:

(1) in addition to the preparation of bookkeeping vouchers and the registration of subsidiary ledgers, they are carried out at the end of the month.

(2) at the end of the month, cash will be paid, and bank accounts must match the accounts and match the accounts. At the beginning of each month, according to the bank reconciliation, monotonous bank account balance adjustment table, pay attention to the analysis of the outstanding amount. Pay attention to time when tax returns are made at the beginning of the month. In addition, the invoices issued in that month are accounted for in that month. Monthly analysis of the age and amount of account receivable, including receivable, payable and other receivables.