2, the law firm accounts:
(1) Asset category
1.Cash,
2. Bank deposits, 3. Receivables,
4. Other accounts receivable, 5. Prepaid expenses,
6. Fixed assets, 7. Accumulated depreciation,
8. Profit and loss of pending property.
(II) Liabilities
1.accounts payable, 2. other accounts payable, 3. wages payable, 4. welfare expenses payable, 5. taxes payable, 6. other accounts payable, 7. profits payable.
(III) Profit and loss category
1.Operating income, 2. Operating costs, 3. Operating expenses, 4. Business tax and surcharges, 5. Management expenses, 6. Financial expenses, 7. Non-operating income, 8. Non-operating expenses.
(4) category of owners' equity
1.Paid-in capital, 2. Capital reserve, 3. Surplus reserve, 4. Profit for this year, 5. Profit distribution.
Accounting treatment: just make accounting entries according to the above accounting subjects, then make accounts and make financial statements.
Extended data
First, the law firm accounts:
1. Prepare accounting vouchers according to original vouchers.
2. According to the proof of charge to an account, prepare the subject summary table.
3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables.
4. Prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).
5. Prepare tax returns according to accounting statements.
6 year-end carry-forward profit and loss (or monthly carry-forward profit and loss)
7. Prepare annual accounting statements (including balance sheet, income statement and cash flow statement).
8. According to the annual accounting statements, prepare the annual income tax report and the self-inspection form for the final settlement and payment of other taxes.
II. Matters needing attention in accounting by law firms:
Generally, large-scale enterprises can prepare relevant financial statements at any time in a week or a quarter according to the actual situation of the enterprise and the needs of the boss, so as to reflect the financial situation of the enterprise at that time for the boss. In addition to the reported statements (balance sheet, income statement, cash flow statement and value-added tax return), financial personnel can design relevant financial statements according to the figures usually needed by the boss.
For small-scale enterprises, make a one-time summary at the end of the month, and make financial statements that the relevant enterprises need to declare. Note: When summing up the accounts every month, you must predict the general situation of the statements and report to the boss, especially all kinds of statements declared to the tax authorities. Once the financial personnel have made statements at the end of the month and the figures have been determined, report to the boss at the end of the month.
References:
Sogou encyclopedia-enterprise accounting process