General Taxpayer Accounting Process

First of all, it is very necessary to understand the financial process.

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

2, register cash journal and bank deposit journal according to receipt and payment voucher.

3, register the subsidiary ledger according to the voucher.

4, according to the accounting voucher, compiling and compiling the summary table of subjects.

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

6. At the end of the year, according to general ledger and subsidiary ledger

And profit statement.

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.

Two, specific contents:

1, the first thing to do every month is to register vouchers on the basis of original vouchers. When making accounting vouchers, it is necessary to have the signature of the financial (Manager) signatory after you sign them, then prepare the general ledger accounts at the end of the month or regularly, and register the general ledger (the reason for the end of the month registration is that the trial balance should be made through the summary table of the subjects to ensure that the records are not wrong). Every time a business occurs, the subsidiary ledger will be registered according to the voucher.

2, at the end of the month, we should also pay attention to the extraction of depreciation, amortization of the prepaid expenses, etc., if the new business start-up fee is pferred to the cost in the first month.

The entries for depreciation are loans accumulated by management costs or manufacturing costs. The depreciation is calculated on the basis of the original value, net value and service life of fixed assets.

At the end of the month, tax and additional taxes will be collected.

It is to extract taxes and additional taxes, urban construction tax, education fees and so on.

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 to borrow the main business cost (main business tax and additional costs, etc.).

If the balance is in the debtor, no income tax is required for the loss. If the lender indicates that the profit is to be paid.

Calculation method, income tax = credit balance * income tax rate, and then make bookkeeping vouchers.

Income tax loans should be paid tax - income tax should be paid, and income tax should be paid through the profit of this year. Although the income tax is related to profits, it is not a loss that will not be paid. The main reason is whether the adjusted taxable income is positive. If the positive number is calculated, the income tax must be calculated. At the same time, we should pay attention to the accounting method of income tax. When the tax payable method is used, the income tax and the amount of tax payable are equal. When the tax effect method is adopted, the income tax subject and the amount of tax payable are not equal when there is time difference.

4, finally, according to the balance of assets (money, capital, fixed assets, accounts receivable, receivables, short-term investments, etc.) liabilities (notes payable, accounts receivable, etc.) owners' equity (actual receivables, capital reserves, undistributed profits, surplus reserves) subjects balance (refers to the total amount registered on the last day of general ledger account) to prepare the balance sheet, according to the general ledger or subject summary table of profit and loss subjects (such as management fees, main business costs, investment income, main business additional, etc.) the amount of occurrence (amount is the amount of the month's occurrence) compiling profit statement.

(for the main business income and tax payable, it should be determined according to the amount of tax collected every month in the state tax.

Because tax control opportunities print a table with specific numbers.

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

6, pay attention to the problem:

A and above are prepared at the end of the month except for the preparation of the account voucher and the registration ledger.

B, at the end of the month, the bank account must be in conformity with the accounts, and the accounts will be consistent.

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.

The accounting statements of enterprises consist of four statements. Besides the balance sheet and the profit statement, the profit distribution table and the cash flow statement are also included.

The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will the profits be distributed.

The cash flow statement is compiled only according to the requirements of the tax department. Different regions require different provinces.

The tax department will ask for your request when annual inspection is made in April.

(management, finance, business, manufacturing and so on) there will be no balance at the end of the month. If the checkout method is adopted, the balance can be kept at the end of the profit and loss account. If there is any balance in the manufacturing cost, it will be distributed on the cost of the product and will be treated on the balance sheet.

You have to look at what you have in the profit statement. If you have your account, you can make profits. It's not easy to be wrong. The profit of the profit statement should be consistent with the assets table.

Details added:

1, value-added tax, corporate income tax in the national tax newspaper (after January 1, 2002 registration of enterprises only in the national tax; personal income tax and other taxes in the land tax report.

2, the end of the month certification (input tax); early January copy tax (output tax).

3, the salary is based on 100%, the welfare cost is 14%, the trade union funds are 2%, and the workers' education fees are 2.5%. (the tax law stipulates that the enterprises, institutions and social organizations that establish trade union organizations shall pay the labor union's funds according to the 2% of the total monthly wages of all the workers.

Where a special receipt for payment of labor union funds can not be issued, the labor union funds drawn from it shall not be deducted before the enterprise income tax.

4, three risks and one gold: housing provident fund, endowment insurance, medical insurance, unemployment insurance money.

5. Transportation expenses, loading and unloading fees, reasonable losses and inspection fees of the circulation enterprises are all included in the operating expenses, and the industrial enterprises are included in the cost.

6, units without a trade union shall not be able to mention trade union funds, nor need to make any adjustments afterwards.

Income tax is only required once a quarter, not monthly.

7, cash is generally extracted from the "basic deposit households", generally stipulates that the settlement account can not withdraw cash, if there are special circumstances.

8. The range of travel expenses: pportation, accommodation, food subsidy, post and telecommunications, baggage and freight, incidental expenses.

9. The cashier's journal is kept for 25 years.