1. Positive answer

How to establish an account for self-employed merchants:

1. The monthly turnover standard reaches 15,000 yuan to establish a simple account, and the monthly turnover reaches 40,000 yuan Yuanjian double-entry account;

2. Look at the registered capital standards. If the registered capital reaches 100,000 yuan, a simple account should be established, and if the registered capital reaches 200,000 yuan, a double-entry account should be established. Among them, those engaged in the production of goods should establish a simple account if the monthly sales reaches 30,000 yuan, and a double-entry account should be established if the monthly sales exceed 60,000 yuan. Those engaged in the wholesale or retail of goods should establish a simple account if the monthly sales reaches 40,000 yuan, and a double-entry account if the monthly sales exceed 80,000 yuan.

2. Analysis

At the beginning of the year for both new units and existing units, accountants should set up application account books according to the needs of accounting work, which is commonly known as setting up accounts. The base date for establishing accounts should be the date of establishment of the company, which is the date of issuance of the business license or the date of change of the business license. Since accounting is calculated in installments by year, quarter, or month, in actual work, the end of the month of the company's establishment or the beginning of the next month is generally used as the basis. day. If the company is established on a certain day of the month, the beginning of the following month is generally used as the base date for establishing accounts.

3. The difference between double-entry accounts and simple accounts

According to relevant systems, double-entry accounts should set up general ledgers, detailed ledgers, journals, etc., among which cash journals, bank deposit journals and The general ledger must be in fixed form. The simple account should be set up with an operating income account, an operating expense account, a merchandise purchase account, an inventory sheet and an income statement in a fixed format. Individual industrial and commercial households can choose to establish a double-entry account or a simple account based on their registered capital and turnover, and report it to the competent tax authority for filing, which cannot be changed within a tax year. Since financial accounting is highly professional, self-employed individuals may consider hiring qualified accounting institutions and personnel to create and handle accounts on their behalf.