(1) foreign original voucher. Vouchers obtained by business managers from other units at the time of business occurrence or completion, such as invoices from suppliers, bank payment notices, etc. Let's take a quiz before studying. Click to test whether I am suitable to study accounting.

(2) Self-made original vouchers. Vouchers made by units themselves and filled in by relevant departments or personnel, such as material receipt, picking list, salary statement, receipt, sales invoice, cost calculation sheet, etc.

2. Fill in the accounting voucher: You can summarize the original vouchers of the same kind and fill in the accounting voucher by the end of the month, or you can fill it at any time, but don't reverse the time order. Make accounting entries according to the bookkeeping rules that there must be loans and loans must be equal.

3. double check: just to see if there are any mistakes.

4. Bookkeeping: according to the bookkeeping voucher, the necessary account book for small-scale companies: cash book; Bank journal; General ledger; Three-column ledger.

5. Prepare accounting statements

(1) Fill in the column according to the general ledger account balance.

(2) Calculate and fill in the column according to the account balance of the subsidiary ledger.

(3) according to the total account and detailed account balance analysis and calculation.

(4) Check the register records. Some information in the notes to accounting statements needs to be compiled according to the records in the reference register.

6. Tax declaration

Value added tax; Business tax; Local tax; Income tax.

Learning finance can choose Hengenterprise education, Hengenterprise examination system: accurate burden reduction of real questions, intelligent wrong questions pushing, eliminating blind questions, forecasting big data analysis ability, grasping the learning progress at any time, and breaking through the key and difficult points of the examination one by one.