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Accounting Preparation

2011/1/5 14:34:00 112

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(1) cash and bank deposits

Detailed

check

Money capital is the most vulnerable asset for enterprises. Therefore, every month, the enterprise should carefully check the records of the entry and exit of each item.

At the end of the month, the bank reconciliation bill should be carefully checked with the company's subsidiary ledger, and timely treatment should be made for the entry and exit places, so as to ensure that bank accounts are clear.

stay

work

In practice, most enterprises' bank accounts are discrepant and can not match the actual business. Sometimes, due to improper handling, the bank account balance at the end of the month is negative, so checking the bank before each month is very necessary.

Collect all the expense documents and expense items of the month, and make sure that there is enough cash to pay for it.

Account book

Cash balance is negative.

(two) checking of business contacts

Carefully check the entries and sales invoices this month, and confirm the way of payment for each invoice. It is a proof of receipt required for cash settlement. The bank settlement should obtain the corresponding bank settlement credentials.

(three) inventory cost accounting

It is better to list the name, unit price and amount of the book inventory goods at the end of last month before making a monthly account. Combined with the invoicing information of the sales invoices and invoices of the month, the impact of the change in book inventory cost on profit is calculated. It is not necessary to blindly certify invoices and lead stocks, resulting in large fluctuations in negative or cost changes in book inventory, which will affect the current profits.

According to the sales situation of the month, collect inventory documents in time, calculate product cost or sales cost, estimate the profit of the month.