1. When an enterprise changes its financial personnel, the accounting treatment before and after accounting is not completely handed over, and the income and expenditure records or accounting methods are inconsistent, resulting in loopholes in the accounts.
2. The financial personnel's professional ability is insufficient, and the accounts they handle cannot be completely handled correctly, which accumulates over time, leading to confusion in the accounts.
3. The internal management of the enterprise is chaotic, the internal control system is not perfect, and the accounting records of business activities are incorrect or untrue, resulting in chaotic accounts.
4. Some employees of the company use false invoices to occupy the company's assets, or evade taxes for personal interests, or engage in malpractices for personal gain, or instigate accountants to cheat, resulting in confusion of account books.
Below, we mainly introduce the most common subjects that need to be sorted out in the accounting process.
1, monetary fund
(1) Check the cash on hand with the cashier and check the accounts. If there is any discrepancy, the reason shall be found out and the account shall be reconciled.
(2) Check bank deposits:? Have the cashier print out the bank statements of all accounts and check them one by one. If there is any discrepancy, the reasons shall be found out, and the bank account of each account shall be adjusted to be consistent with the bank statement through the bank statement. The best way to check the bank flow here is electronic flow, because the general bank flow is relatively large, and it is too heavy to check with the naked eye on paper, which is easy to make mistakes. Export the excel version of bank flow, and check it with the bank deposit account in the account according to the order of account number, total inflow and outflow and opposite account number, from wide to narrow. If there is any difference, it depends on whether the difference is cross-month, omitted or repeated, and the account will be changed accordingly.
2. Contacts (customers, suppliers, personal contacts)
Transactions are divided into three parts: customer transactions, supplier transactions and other transactions.
(1) Customer contact: Make a good account receivable statement for each customer and hand it over to the sales staff for verification. Then, the salesperson will send the statement to the customer for verification. If not, find out the reason, adjust the accounts receivable to be consistent with the customer, and mainly check the sales contract, quotation, delivery note and other documents. ?
(2) Supplier communication: each supplier is required to make a statement of accounts payable, which will be checked by the buyer first and then by the financial personnel. If there is any discrepancy, the reason should be found out and the accounting treatment should be carried out. During inspection, contracts, receipt documents and other documents are mainly inspected. ?
There are two points to note above: First, we do the reconciliation with customers, and the reconciliation with suppliers is done by the other party. There are two considerations, one is the status of customers, and we are not good at asking customers. Secondly, our accounts are chaotic, which may lead to underestimating the risk of suppliers' payables. If you send a letter to check with suppliers rashly, it may lead to the loss of assets of the company; Second, the above check only checks the ending balance, and only provides a final check figure for us to sort out the current accounts. The key is that the company should check with the third party to sort out all the business as completely as possible. If the company is newly established, it can be sorted from scratch, regardless of the initial amount. If it has been established for a long time, but the sorting year is only the last year or two, if you check the balance and sort out all the businesses in the target period, you can only push the difference back to the beginning.
(3) Other transactions: Generally, other transactions are various deposits, deposits, payment of social security taxes, etc. Generally, there will be no major problems. There are two things to clean up. First, shareholders borrow a large amount of money, and those who borrow from the company should check whether there are interest clauses in the loan contract; Lending to the company should require shareholders to return it to the company as soon as possible to avoid the risk of shareholders withdrawing their capital contribution. Second, there is no linked ticket fee, which also leads to the expense not being accurately included in the period. In the case that the invoice is lost and can't be reissued, we don't recommend buying a ticket to make it up. This is a fake invoice. Here, accounting treatment and tax treatment can be separated. In terms of finance, it is still accounted for according to the period when the expenses occur. In terms of taxation, this part of the expenses that have not been invoiced cannot be deducted before tax, so taxes should be increased.
3. Inventory
Organize financial and warehouse personnel to make a comprehensive inventory of the company's inventory, and check the inventory data with the inventory subsidiary ledger to ensure that the accounts are consistent. If there is any discrepancy, find out the reason and adjust it consistently.
The above is the general direction of inventory consolidation, but in actual operation, we should pay attention to the following points: First, the choice of inventory time. Generally, we suggest choosing the end of accounting as the inventory time. Secondly, since we know that the accounts are chaotic, we should carry out a carpet cleaning of this inventory count. After the inventory is completed, the system will adjust the inventory in the account according to the data of this inventory and the physical inventory.
4. Long-term assets
Check the company's fixed assets together with the equipment management personnel, on the one hand, check whether the accounts are consistent, on the other hand, set up fixed assets cards and post them in a conspicuous place of fixed assets for the next inspection.
Long-term assets inventory shall be handled in the same way as inventory, and the accounts shall be revised according to the inventory results, which shall be subject to the current inventory results. If the inventory gains, the inventory losses are treated as non-operating expenses according to the replacement cost. Long-term assets mainly confirm the entry time and amount, and related depreciation accrual affects profit and loss.
Let's stop here for this issue.
In the next issue, we will continue to talk about how to sort out liabilities and profit and loss accounts, as well as other matters that need to be sorted out except accounting accounts.