How Do Accountants Face The "Big Enemy" At The End Of The Year?

At the end of the year, not only check assets, but also check assets.

And check accounts and settle accounts until the final preparation of financial accounting reports.

So what do the financial staff need to pay attention to at the end of the year?

What matters do accountants need to pay attention to at year-end accounts?

1, cash and inventory can not be negative, cash no income, how to spend?

2, bank documents should be retrieved at least after the end of the year.

3, accounts payable should be reconciled, and some will not be charged or paid.

It should be dealt with in a timely manner.

4, check the depreciation rate of fixed assets depreciation, depreciation years and depreciation amount is correct and comply with the regulations;

5. When using the equity method to calculate the investment in a subsidiary, it should be adjusted according to the net profit of the subsidiary in the current year.

6. Check whether the book balance of the detailed account of the tax payable is in line with the actual number. If it does not meet the requirements, it should identify the cause and deal with it in time.

7, check whether the balance sheet, profit statement and cash flow statement are consistent with each other.

8, check whether there should be a confirmed and unrecognized income. The old enterprise should take into account the impact of the adjustment of the corporate income tax rate in the coming year.

9. Check

Whether it is obviously unreasonable and whether the cost pfer is correct;

10, check whether the main business tax and the additional income and turnover tax are consistent.

11, check the foreign currency form of cash, bank deposits, bond investment and foreign currency valuation of the current account whether the correct calculation of the exchange gains and losses; this year's exchange rate movements larger, such as foreign exchange assets and liabilities are many, whether the calculation of foreign exchange gains and losses has a greater impact on profits.

12, check the calculation of income tax is correct.

13, check whether the general ledger is in line with cash, bank deposit journal and subsidiary ledger, and check whether the accounts are consistent.

Accounting at the end of the year accounts for the so-called financial year-end accounts. The beginning of the year is the busiest time for the financial personnel in a year. There are many jobs to be done and skills to master.

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When we grasp the various rules of wrong accounts, we can take some measures to prevent misaccounting.

1., we must first strengthen the review.

Qualified units should be provided with full time review, and few staff can review each other or check themselves.

Review must be reviewed from the preparation of bookkeeping vouchers, accounting vouchers summary, bookkeeping, checkout and statements.

This is the most basic way to prevent mistakes.

2. when writing and recording accounts, the written number should be written according to the standard, not the odd number, but the bookkeeping personnel will be mistaken and mistaken, resulting in the error of "pictographic", which is an important link to avoid misaccounting.

3., we must concentrate highly on all aspects of making evidence, keeping accounts, calculating accounts and preparing statements.

You must not keep your bills on one side, but you will easily miss the books.

Accounting must be highly centralized when it is bookkeeping. This is the fundamental condition for preventing misaccounting.

4., after mastering the wrong accounting rules, when keeping accounts, we are always vigilant against errors, such as reverse, shift, reverse, wrongly written, wrong, string, etc., which effectively reduce errors.