Tax accounting is separated from financial accounting and forms three branches of accounting with financial accounting and management accounting. Some accounting experts believe that modern enterprise accounting is an enterprise accounting system with financial accounting as the core and tax accounting and management accounting as the two wings; General ledger accounting is called the "intermediate" node of financial data. Integrate financial data such as accounts receivable and accounts payable.
Responsible for month-end and year-end closing and issuing financial statements, and making financial analysis for management accountants or company executives. General ledger accounting is generally promoted from the position of small accountant and small cashier. Job responsibilities of cost accounting.
1. Responsible for collecting and accounting the material, labor and manufacturing costs of each order, and providing timely and accurate cost information.
2. Review the purchase price of raw materials, generate vouchers payable for purchasing raw materials, and check accounts payable.
3. Be responsible for the collection and accounting of R&D expenses, and provide timely and accurate R&D expenses and cost information.
4. According to the needs of departments, check the current general ledger and provide financial data support.
5. Participate in inventory inspection. Assets with inventory surplus and inventory deficit in the company's inventory should be handled separately according to different situations.
6. Assist in formulating the annual budget and follow up the implementation.
7, cost financial analysis, put forward reasonable cost analysis opinions and suggestions, according to the analysis of the company's cost expenditure and income data, find the problems existing in the company's operation, and put forward executable financial professional suggestions and opinions.
8. Be responsible for the preparation and submission of monthly financial reports.
9. Assist external and internal audit and work inspection of higher authorities. Responsibilities of tax accounting posts.
1, responsible for understanding the national tax policy and doing a good job in tax planning and declaration.
2. Be responsible for the tax change and annual review of the company.
3, responsible for the preparation and submission of various tax financial statements.
4. Responsible for accounting work related to tax accounting.
5. Be responsible for the application, issuance, certification, storage and invalidation of tax invoices.
6 responsible for the binding and filing of tax accounting vouchers.
7. Responsible for the collection and review of relevant contracts.
8, responsible for the classification and custody of tax accounting files.
9. Be responsible for standardizing the accounting and management processes of various tax-related matters in local and different places.
10, responsible for the comprehensive analysis of monthly tax returns and tax burden, and put forward reasonable suggestions.
1 1. Responsible for the company's tax planning and provide decision support for the company's fund-raising, investment, operation and profit distribution.
12. Complete other general ledger accounting tasks assigned by superior leaders.
1. Provide management with a data overview of operating results, and comprehensively carry forward the expenses and profit and loss vouchers of each period; Accurately calculate and amortize various taxes and costs, and prepare relevant accounting vouchers; Check the difference between subsidiary ledger and general ledger to ensure the accuracy and consistency of data.
2. Provide data for the assessment of functional departments, prepare income/expense management reports, and supervise the use of income and costs of various functional departments; Issue a cost analysis table to compare and analyze the difference between the budget and the actual situation; Collect and manage the credit information of customer accounts receivable; Assist financial manager to formulate assessment indicators and control measures.