Accounting Procedures And Skills For Small Businesses

The accounting process is divided into "selection criteria", "preparing account books", "subject selection", "filling account books" and so on.

　　 (1) choice Applicable criteria

According to the characteristics of the business, scale and internal financial accounting of enterprises, we should choose the applicable accounting standards for enterprises or the accounting standards for small enterprises.

The accounting standards for small enterprises apply to enterprises (i.e. small businesses) established in People's Republic of China and meet the following three conditions:

1. no public responsibility;

2., the scale of operation is small.

3., it is neither the parent company nor the subsidiary company in the enterprise group.

If the above three conditions can not be met simultaneously, enterprises need to choose the accounting standards for enterprises.

The individual industrial and commercial households that need to be set up according to the regulations shall refer to the implementation of the accounting standards for small enterprises.

　 (two) preparation Account book

1. issues to be considered when establishing accounts

(1) be compatible with enterprises. The scale of enterprises is directly proportional to the volume of business. Large enterprises have large volume of business and complicated division of labor, and the number of accounting books is also large. Small businesses, small businesses, some enterprises, an accountant can handle all economic operations, set up accounts, there is no need to set up a lot of accounts, all the subsidiary ledgers can be synthesized one or two copies.

(2) according to the needs of enterprise management. The establishment of account books is to meet the needs of enterprise management and provide useful accounting information for management. Therefore, in order to meet management needs, it is necessary to avoid duplication of accounts and bookkeeping.

(3) according to accounting procedures. The amount of business transactions is different and the accounting procedures used are different. Once the enterprise chooses the accounting processing procedure, it also chooses the account book setting. If the enterprise adopts the accounting voucher accounting processing procedure, the general ledger of the enterprise must be registered according to the bookkeeping certificate, so you must prepare a general ledger which is registered at the time.

2. books that small businesses should set up

(1) cash journal. General enterprises only have 1 cash accounts. However, if there are foreign currencies, cash accounts should be set up for different currencies.

(2) bank deposit journal, generally 1 accounts should be set up according to each bank account. If an enterprise only has a basic account, 1 bank accounts are set up.

Cash accounts and bank journal accounts should be used. According to the size of the unit business, you can choose to purchase 100 pages or 200 pages.

(3) general ledger, general enterprises only have 1 general ledgers. The form is used to book accounts. According to the size of the business volume, you can choose to purchase 100 pages or 200 pages. The 1 general ledgers contain the omnibus information of all the accounts set up by the enterprise.

(4) subsidiary ledger. The subsidiary ledger is in loose leaf form. The inventory accounts should be accounted for in terms of quantity and quantity. The subsidiary ledgers for income, expense and cost should be used in multi column accounts; the detailed account receipts for VAT should be paid; the other basic use of the three column ledger. Therefore, enterprises need to buy these 4 kinds of account pages separately, and the quantity is still different according to the volume of business. Businesses with simple and few businesses can set up all subsidiary accounts in 1 subsidiary ledgers, and businesses with more businesses can divide 3 subsidiary ledgers into assets, interests, profits and losses according to their needs. They can also set up 1 separate books on inventory and current account separately. There are no hard and fast rules. It is entirely based on the needs of business management.

　　 (three) Subject Choice 。 Referring to the accounting subjects and main accounting treatments in the selected accounting standards, and combining with the management needs of the industries and enterprises of their own units, the accounting subjects should be selected from assets, liabilities, owners' equity, cost categories, profit and loss classes in turn.

　　 (four) fill in the contents of the account books.

1. cover

2. the title page (or the use of registration form, the list of details of management personnel): (1) the name of the unit or user, that is, the name of the accounting entity, which is consistent with the content of the official seal; (2) the seal, that is, the unit seal; (3) the number of pages used in the account book is completed in the end of this year (December 31st); (4) the management personnel need to cover personal names of the relevant personnel. When a bookkeeping personnel is changed, the name of the handover personnel, the time of management and delivery and the duty and name of the supervisor shall be filled out in the handover record. (5) paste the stamp tax ticket and draw a double horizontal line. Except for the actual paid capital and capital accumulation, the other books will be applied to 5 yuan each according to 5/10000 decals. If the ledger is divided into several copies, the name of the account book should also be filled in the table.

3. accounts of the general ledger. In the printed form, the page is printed on the upper left or upper right corner of each page. However, since all accounts must be reflected in a general ledger, a page number should be kept in advance for each account. If "cash in cash" is used for first, second pages, the "bank deposit" shall be set in third, fourth, fifth or 6 pages according to the specific circumstances of the unit. The name and page number of the course should be filled in the account list.

The detailed ledger can be added or reduced before the end of the year because of the use of loose leaf account pages.

Cash or bank deposit journal is registered in one book, so there is no reservation account.

　 　 4. pages

(1) the cash and bank account journal should not be set up specifically.

(2) the ledger account is written in the order of assets, liabilities, owners' equity, cost, income and expenses, and the names of the required accounting items are written on the horizontal line of the upper left or upper right corner, or the title of the ledger is directly affixed.

(3) the ledger account is written in the order of assets, liabilities, owners' equity, cost, income and expenses, and the names of the required accounting items are written on the left (right) upper corner or the middle horizontal line, or the titles of the accounts are directly covered, including the detailed subject names set separately according to the specific circumstances of the enterprises. In addition, for the cost, income and expense subsidiary ledger, it needs to be listed in multi column sub projects. For example, the "management fee" borrowers should be divided into office fees, transportation charges, telephone charges, utilities, wages and other items, specifically listed according to the needs of enterprise management, that is, the sub items of expenses, each enterprise can be different.

For the purpose of finding and registering convenience, when setting up the ledger account page, each side of the first page of each account is pasted on the side of the first page, and each account is staggered and pasted.