2. Matters needing attention for financial personnel:
1) Count cash and check bank deposits.
2) Cash on hand: the cash account cannot be negative, whether the accounts are consistent and whether the balance is reasonable.
3) Whether the bank deposit is consistent with the deposit journal and bank statement, check whether there are any open accounts in the bank account, and suggest canceling some accounts that have been idle for a long time. Suggestion: All bank accounts should have no outstanding items; Accurate transfer of foreign exchange accounts; A large amount of cash is deposited into the bank account in time;
3. As the year-end settlement date approaches, the annual year-end reconciliation will also come. Many financial personnel like to define the month of 65438+February as the end of the year, and all kinds of accounting treatment are concentrated in this month. However, the adjustment of centralized accounts at the end of the year is most likely to attract the attention of auditors and tax inspectors. Preparation of financial personnel:
1) Make budget advance. Each unit will formulate annual budget indicators, and at the end of the year, it will assess the operating conditions of this year with the budget indicators as the criterion, rewarding the excellent and punishing the poor, which is one of the main reasons why most financial personnel centralized account adjustment in June 5438+February.
2) Check accounts receivable and accounts payable in advance. Sorting out the current accounts in advance can not only give the other unit a certain time buffer, but also sort out the creditor's rights of this unit in time and arrange the collection reasonably.
3) Carry out tax self-inspection in advance. Carrying out tax self-inspection in advance can reasonably arrange tax payment time and prevent tax risks caused by tax evasion.
4) Prepare for year-end closing in advance. At the end of the year, the financial business volume is large, and there are many things to deal with. Therefore, it is necessary to make a year-end closing plan in advance, issue a notice, strive for the cooperation of various departments, and smoothly promote related work.
4. At the same time, pay attention to the details: check the key accounting subjects one by one. Key accounting subjects generally include capital accounting subjects, cash, bank deposits, other monetary funds and notes receivable; Current accounting subjects, accounts receivable, prepayments, accounts payable, accounts received in advance, other receivables and other payables; Liability accounting subjects, payable employee salaries, payable taxes; Profit and loss accounting subjects, main business income, other business income, non-operating income, asset impairment losses, etc.