1, the first thing to do every month is to register the accounting voucher according to the original voucher (when making the accounting voucher, you must do it after the signature of the financial (manager) authorized person).

Then prepare the account summary table to register the general ledger at the end of the month or on a regular basis (the reason for the month-end registration is to make a trial balance through the account summary table to ensure that the records are not wrong), and register the subsidiary ledger according to the accounting voucher every time a transaction occurs.

2. Pay attention to depreciation at the end of the month, amortization of deferred expenses, etc. If the start-up expenses of new enterprises are all transferred to expenses in the first month. The entry of depreciation is to borrow accumulated depreciation from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges will also be withdrawn, which is actually the local tax.

3. After preparing the account summary table at the end of the month, prepare two entries.

The first entry: transfer the total amount of profit and loss subjects to the current year's profit, and borrow the current year's profit from the main business income (investment income, other business income, etc.).

The second entry: Borrow the main business costs (main business taxes and surcharges, other business costs, etc.) from this year's profits.

After the transfer, if the difference is on the debit side, it is a loss and there is no need to pay income tax. If it is on the credit side, it means that the profit needs to pay income tax. Calculation method: income tax = credit difference * income tax rate. Then, make accounting vouchers, borrow income tax to pay taxes-income tax payable, and borrow this year's profit to pay income tax.

4. Finally, prepare the balance sheet according to the balance of the general ledger's assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.), liabilities (bills payable, accounts payable, etc.) and owners' equity (paid-in data, capital reserve, undistributed profits, surplus reserve) (refers to the amount registered on the last day of the general ledger account).

Prepare the income statement according to the amount (amount refers to the amount of this month) of profit and loss subjects (such as management expenses, main business costs, investment income, main business surcharges, etc.) in the general ledger or account summary table.

Difficulties in internal accounts

Internal account is a real set of accounts of the company, which reflects the company's operation and management. It is necessary not only to keep accounts but also to analyze them, and to communicate, discuss and communicate with people in other departments of the company. External accounts are bookkeeping, which should be declared once a month and paid to the tax bureau. As long as the tax burden is not lower than the requirements of the tax bureau, there will generally be no trouble.

The difficulty of internal accounting is because it is for the boss to see and do according to the boss's wishes, and there is no set of standardized procedures to do it, because it is more difficult to remember a lot of things and do it for a long time. The foreign account is payable to the tax bureau and the industrial and commercial bureau, and there is a set of standardized procedures to do it, as long as the tax is paid on time and the tax is not paid less. The boss who pays more taxes will have a problem with it, so it is better to do something outside the account.