How To Balance The Balance At The End Of The Year?

The account with balance at the end of the year will be credited directly to the new account balance column, without the need to prepare account vouchers, nor will the balance be credited to the debit or credit of this year's account.

Since, at the end of the year, there is a balance account, the balance should be reflected in the accounts faithfully, which makes it clearer and clearer.

Otherwise, it will not be able to reflect the difference between the balance account and the balance account.

Generally speaking, general ledger, journal account and most subsidiary ledger should be changed once a year for new accounting year.

However, there are some subsidiary ledger accounts and debtor debt accounts. Due to the variety of materials, specifications and the number of units to be exchanged, the workload of replacing new accounts and re copying is large. Therefore, it can be used over a period of time without changing it once a year.

All kinds of reference books can also be used continuously.

In practice, the balance of the carry over account is as follows:

(1) record the balance of the account at the end of the last account in the opposite direction.

For example, at the end of an account as a debit balance, at the time of checkout, the balance should be placed in the credit column (if the balance is for credit, then the opposite record). In the abstract column, the word "carry on next year" is filled out, and the word "Ping" is added in the "borrow or lend" column, and the "0" sign is placed on the "Yuan" position of the balance bar, indicating that the account has been leveled off.

(2) in the next row of the cumulative amount of the year, the balance at the beginning of the year will be recorded in the column of interest in the same direction, and the words "year ahead carry" shall be filled out in the column "summary".

For the balance at the end of the next year's registration, if it is the debit balance, it should be added to the credit column, instead, it should be credited to the borrower.

At the same time, the total count of the borrowers and borrowers at the bottom of the bank is added, and the word "total" is filled out in the column of "summary" in the bank. The word "Ping" is added in the "borrow or lend" column, and the "0" sign is placed on the "Yuan" position of the balance bar to show that the account has been leveled off.

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Make a general analysis of the taxes and charges of enterprises in the year, calculate the tax burden of the year, compare with the tax burden prescribed by the local tax authorities, and make appropriate adjustments according to the tax stipulated by the tax authorities.

This is because the tax authorities' audit cases are often selected from enterprises with abnormal annual tax rates, so enterprises should calculate their tax situation at the end of the year.

The formula for calculating the tax rate of domestic enterprises: the accumulative value of the "tax rate" of the value added tax in a certain period of the domestic market = the amount of "payable tax" in the current month, and the total number of taxable sales in the current period.

1, month "

"That is the total amount of tax payable in the monthly value-added tax return.

2, monthly "taxable sales" = monthly "

In the tax return, the sales volume of goods and services shall be levied according to the applicable tax rate, and the sales volume of goods shall be levied according to the simple collection method.

Attachment: value added tax "tax rate" for a period = every month of the month.

Cumulative total number of accumulated amount of taxable sales in current period;

= month of the current month [output tax - (input tax to income tax out) - tax on the previous period] accumulated number + the total number of tax payable for the current simple collection method, the cumulative amount of the amount of tax payable in the current period.

= the current period [the cumulative number of output tax - (cumulative tax income tax income pferred out cumulative number) - period of initial tax allowance + terminal tax payable] + the total number of taxable amount of tax payable in the current period, the cumulative amount of tax payable in the current period, and the cumulative number of taxable sales in the current period.

Note: the above [output tax - (input tax - income tax out)) - the tax on the previous period is more than 0 (no negative number, the negative number is actually the final tax allowance), which is consistent with the "calculated tax payable according to the applicable tax rate" in the declaration form.

After the promulgation of the new accounting standards, many accounting items have been adjusted, such as inventory accounting, management and identification of fixed assets, disposal of biological assets, recognition and measurement of income, etc. accounting standards for enterprises have focused on their own accounting treatment and whether there are any problems that are not up to the accounting standards.

The accounting estimates made by enterprises in the middle of the year are re estimated according to the situation at the end of the year to see if the estimate is reasonable.

No invoice, the Tax Bureau Inspection will inevitably big eye, who made the tax law says no invoice costs can not be paid, but in most cases, the invoice can not be in place in a long time, long time will be forgotten, so the invoice problem is clematis, but at the end of the year, we also need to check, whether there is any cost that should be incurred in the current period has not yet obtained the invoice situation.

Reading: what are the collection vouchers not in the scope of invoice management?

The first is the receipt and payment voucher based on the receipts and payments of administrative activities.

There are mainly administrative receipts receipts, such as fines for law enforcement agencies, litigation costs of judicial organs, registration fees and licensing fees charged by certain administrative organs such as licences and permits.

Two is based on the unit's internal management and financial management needs, the division of internal and personal economic responsibility receipts and payment vouchers (internal settlement vouchers).

The three is the "professional invoice". The detailed rules for the implementation of the invoice management regulations stipulate: deposits, loans, remittance, pfer vouchers, insurance certificates for state-owned financial and insurance enterprises; stamps, postal orders, telegrams and telegrams receipts for state owned postal and telecommunications enterprises; passenger tickets and waybills for state-owned highways, civil aviation enterprises and pportation departments of state owned railways, civil aviation enterprises and pportation departments, approved by the State Administration of Taxation or the taxation bureaus of provinces, autonomous regions and municipalities directly under the central government, can be managed by the competent departments of the State Council or autonomous regions or municipalities directly under the central government, including the printing and use of professional invoices, but not overprinting the invoice supervision regulations of the Inland Revenue Department.

Check whether the accounting matters should be amortized in the current year, whether there is any depreciation or not, because if the year is not amortized or the depreciation is not mentioned, the subsequent year's supplement shall not be deducted before tax.