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Financial Accounting Procedures And Methods At The End Of The Month

2014/2/14 14:42:00 42

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Financial Accounting Accounting Procedures Closing Accounts At The End Of The Month

first step: first review all the vouchers this month and check carefully to reduce errors.

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> a href= "http://www.91se91.com/news/index_cj.asp" > end of month checkout < /a > is based on daily clearing of daily accounting vouchers, requiring daily accounting voucher data and entries to be accurate.

second steps: do the following items.

Check the accounts.

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1, cash: liquidation at the end of the closing date, compiling the checklist.

Fair cash can prove that the entries in all entries are correct.

We should check the cash journal and all cash related vouchers, and find out the causes and handle them.

2, bank deposit: bank account reconciliation form for all detailed accounts.

3, inventory: including raw materials, products, finished products and so on.

At the end of the month, check and check the inventory results and the subsidiary ledger.

If there are differences, we should find out the causes and deal with them.

third steps: check the relationship between < a href= "http://www.91se91.com/news/index_cj.asp > > tax statement < /a > and accounts payable and other accounts.

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1, using the principles of the bank deposit adjustment table, we can check the tax input tax certification list, the four small ticket software list (including freight, customs duty payment vouchers, waste materials, agricultural products acquisition) and the enterprise's tax payable, which should be paid in the value-added tax (input tax) subsidiary ledger.

The main adjustment is the time difference of the amount of the items that can not be deducted from the tax law stipulated in the same accounting tax return and the certificate of return of the purchase.

2, for the output tax, the list of sales of gold tax invoices, and the list of ordinary invoices and no ticket receipts and the taxes payable by enterprises shall be checked by VAT (output tax).

A unit with a sales tax can check the list of enterprise income ledger and invoice, the same principle)

3, the principle of checking the detailed items of other taxes payable such as the pfer of input tax is the same.

After checking, all tax return forms will be compiled at the same time.

fourth step: check all the < a href= "http://www.91se91.com/news/index_cj.asp > < detail > /a > balance to adjust the abnormal directional balance.

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Check accounts payable.

1, checking all subsidiary ledgers and general ledgers.

2, check accounts receivable, accounts payable, advance accounts, prepaid accounts whether there is a string of households to clean up.

3, check accounts receivable, prepaid accounts, other receivables, details of whether there is a credit balance, if any reason should be adjusted.

The general reason is to make a wrong account or a unit has opened two details.

If the receivable credit should be pferred to the pre account receivable, the advance account credit should be pferred to the accounts payable, and other receivables should be pferred to other payables.

Similarly, accounts receivable, advance accounts and other payables should be debited.

fifth step: the compilation of pfer entries for monthly closing accounts:

1, according to accrual basis, all expenses are charged.

Such as salary, welfare, business tax and so on.

2, amortization of low value consumables, intangible assets, depreciation and so on.

3, temporary assessment materials (for the enterprises to enter the warehouse at the end of the material receipt invoice should be established ledger), carry over manufacturing costs, the cost of finished products, the cost of carry over product sales, etc.

(combined with the stock taking results at the same time)

4, carry forward the profit of this year, and balance all profit and loss subjects.

(specific closing entries can be combined with the actual business)