In order to comprehensively, systematically and classify accounting and supervise the occurrence of various economic businesses and the resulting increase and decrease of various assets, liabilities, owners' equity and various profits and losses, it is necessary to set up accounting subjects according to various accounting objects.
Setting up accounting subjects is a scientific classification of the specific contents of accounting objects, and it is a method of classified accounting and supervision.
Calligraphy and painting purchased by the company are included in the management expense account;
The accounting entries are as follows:
Borrow: management expenses-office expenses
Loan: bank deposit/cash
Extended data:
Standardized operation
The first is to strictly review the data. Before each bookkeeping, the bookkeeping company should carefully check and review the production, compilation and undertaking procedures of the reimbursement list and the cashier inventory table, and strictly check the data; At the same time, it also carefully guides the accountant to register bank deposits and cash book in a standardized way.
The second is timely and accurate bookkeeping. Bookkeeping companies are more accurate and unified in dealing with accounting subjects, and bookkeeping is more timely and quarterly. Standardize participation in the preparation of village-level budgets and final accounts.
The third is financial openness and transparency. After the bookkeeping company completes the bookkeeping and annual accounts on a quarterly basis, it will make public the financial revenue and expenditure in each village in time, and keep the public contents in video files.
The fourth is the file transfer specification. The year-end bookkeeping company sorts the reimbursement list, accounting vouchers, cashier's inventory table, financial statements, budget table, final accounts table, financial disclosure table and image data, binds them into volumes, packages them in file boxes, and hands them over as a whole, so as to keep one set for each town and village.
The fifth is to strengthen assessment management. After the agency bookkeeping is implemented, the Finance Office appoints a person to supervise and manage the bookkeeping company throughout the whole process, and conduct spot checks and inspections in stages to prevent the phenomenon of violating the financial system after the agency bookkeeping. At the end of the year, the town government will organize personnel from relevant departments to form an assessment team, and the annual work of the bookkeeping company will be assessed on a 100 scale, and 90 points will be assessed as qualified, otherwise the service fee will be deducted according to the score.
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