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    The Basic Process Of Accounting And The Responsibilities That Need To Be Observed.

    2016/9/5 20:53:00 20

    Accounting WorkBasic ProcessResponsibilities

    The basic process of accounting work is the process of accounting, calculating, summarizing, and reporting economic data in the accounting period according to the accounting system prescribed by the state, using certain accounting methods and following certain accounting steps.

    Generally speaking, accounting process is the accounting process that takes turns and develops in turn.

    (1) initial accounts.

    It is to purchase the books needed according to the requirements of the specific industry of the enterprise and the accounting business that may happen in the future, and then register the books according to the daily business situations and accounting procedures of the enterprises.

    (2) accounting analysis.

    Including economic business analysis, original voucher examination and so on.

    (3) prepare accounting vouchers.

    That is to say, confirm and measure the economic business of the enterprise, and according to the result, use the double entry bookkeeping method to compile accounting entries and fill in the accounting vouchers.

    (4) register relevant books.

    That is, the relevant journal, general ledger and subsidiary ledger should be registered separately according to the accounting voucher, and the amount and balance should be generated.

    (5) compiling a trial balance.

    Based on the general ledger trial balance and the subsidiary ledger trial balance, check whether there is any mistake in accounting.

    (6) end of term

    Account adjustment

    And prepare working papers.

    Before the end of the closing period, according to the accrual basis principle, we should determine the earned income and the expenses payable in the current period, and make necessary adjustments to the relevant accounts of the account books, compile the entry and trial balance, and combine the accounting data of the ledger and journal to compile the working papers, so as to facilitate the next reconciliation and checkout work, and facilitate the final preparation of the reports.

    (7) reconciliation and checkout.

    Reconciliation is to ensure the correctness, completeness and authenticity of the account records, and the reconciliation work after the relevant economic pactions are accounted for.

    Relative balance between accounts and actual accounts

    。

    Closing accounts means clearing accounts. After registering all the economic pactions in a certain period, the business records of various accounts are clearly accounted for, and the total sum and the balance at the end of the period are settled.

    balance

    In order to prepare the financial statements, we should carry forward the next stage to distinguish the accounting records from the next stage and continue to calculate the installments.

    (8) prepare and submit financial reports.

    Prepare the balance sheet, profit statement and cash flow statement according to the accounting records, and report the financial status and operating results of the enterprises.

    Accountants need to abide by their duties as follows:

    1. In accordance with the provisions of the state financial system, we must conscientiously compile and strictly implement the financial plan and budget, comply with the income system, the scope of expenditure and the standard of expenditure, distinguish the channels of funds, make reasonable use of funds, and ensure the completion of the financial pfer task.

    Two, in accordance with the provisions of the state accounting system, accounting, accounting, reimbursement, complete procedures, content is true, accurate figures, accounts clear, the month of the Qing Dynasty, monthly accounts.

    Three, in accordance with the provisions of the banking system, use loans reasonably, strengthen cash management, and do well in settlement work.

    Four, in accordance with the principles of economic accounting, regular inspection and analysis of the implementation of financial plans and budgets will be conducted, and the potential of increasing revenue and expenditure can be excavated, the effect of funds being assessed, the problems in economic management exposed, and timely suggestions to leaders.

    Five, in accordance with the provisions of the state accounting system, properly keep accounting vouchers, account books, statements and other archival materials.

    Six, observe, publicize, safeguard the national financial system and financial discipline, and combat all violations of law and discipline.


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