First, the accounting workflow
1. Review according to various original vouchers transferred by cashier. After the audit is correct, prepare accounting vouchers.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
6. Bind accounting vouchers into volumes and keep them properly.
7. Tax declaration.
Second, the tax declaration time
1, declare to local tax.
Declare the urban construction tax and education surcharge to the local tax before 15 every month. Declare personal income tax before the 7th.
2. declare to the state tax
Before 15 every month, declare the value-added tax to the national tax. At the end of the quarter, declare the income tax before 15 next month.
What is the accounting workflow of the gas station? To put it bluntly, the accountant at the gas station is the bookkeeper, who is responsible for bookkeeping, including the total daily sales, monthly inventory and annual sales. Every day, I basically make a daily report of the gas station, report to the company, and hand in cash and checks. It's simple, people can do the work. Snacks won't go wrong, making accounts will be much faster and playing time will be more. The webmaster is basically in charge of some small details, which are very simple and don't understand.
What is the daily workflow of accounting? To take over, you need to know the company's tax first.
It is the tax declaration and VAT certification at the beginning of the month. After paying the tax, you have to check the invoice. You are just getting started, and the State Administration of Taxation will come to your company to check. I used to be like this, and then you will be the voucher for this month, so don't mention the registration ledger. This is very simple.
Then register the company's fixed assets and low-value consumables. You should give them information, otherwise they won't come to help you.
First, the general link:
There is no time period for this. Fill in accounting vouchers according to the original vouchers or the summary table of original vouchers.
2. Register the cash book and deposit journal according to the receipt and payment voucher.
3. Register the subsidiary ledger according to the accounting voucher.
4, according to the accounting voucher summary, prepare the subject summary table.
5. Register the general ledger according to the account summary table.
6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.
If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day.
Second, the specific content:
1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, it must be signed by the financial (manager) authorized person), and then prepare the account summary table, and register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to balance the account summary table as much as possible to ensure that the records are not wrong). Every time a transaction occurs, register the subsidiary ledger according to the bookkeeping voucher.
2. Pay attention to month-end depreciation and amortization of prepaid expenses. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are accumulated depreciation borrowed from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. There will be tax refund and surcharge at the end of the month, which is actually local tax. It is to extract taxes and surcharges, including urban construction tax and education surcharge. And tax decisions.
3. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss account to the current year's profit, and lend the current year's profit from the main business income (investment income, other business income, etc.). ).
The second entry: borrowing the main business costs (main business taxes and surcharges, other business costs, etc.). Judging from this year's profits.
4. Finally, according to the balance of assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.). ), liabilities (notes payable, accounts payable, etc. ) and the owner's equity in the general ledger (paid-in data, capital reserve, undistributed profit and surplus reserve) (referring to the amount registered on the last day of the general ledger), and prepare the balance sheet. According to the amount of profit and loss subjects (such as management expenses, main business costs, investment income, main business surcharges, etc.) (the amount refers to the amount of this month), prepare the income statement. ) in the general ledger or account summary table.
5. Bind the vouchers, fill in the notes to the statements, and conduct financial analysis.
6. Financial statements, corporate accounting statements include four kinds of statements, in addition to balance sheets and income statements, profit distribution statements and cash flow statements. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute their own profits. The cash flow statement is only compiled according to the requirements of tax authorities, and different regions and provinces have different requirements. The tax authorities will look for you during the annual inspection in April. (Management, finance, business, manufacturing and other expenses have no balance at the end of the month, and the settlement method adopts the report method, and the balance can be left at the end of the profit and loss account; If there is a balance of manufacturing expenses, it belongs to the expenses to be distributed in the products and is treated as inventory on the balance sheet. You need to see what you have on the income statement. As long as it is in your account, you can carry forward the profit, which is not easy to make mistakes. The profit of this year in the income statement should be consistent with the profit in the balance sheet.
What is the working relationship and workflow between general ledger accountant and cashier? The working contact and workflow of general ledger accounting and cashier are as follows:
1. General ledger accounting, subsidiary ledger accounting and cashier have their own division of labor. General ledger accounting is responsible for the overall accounting of enterprise economic business and provides comprehensive accounting data for enterprise economic management and business decision-making; Sub-ledger accounting is in charge of the sub-ledger of the enterprise, which provides detailed classified accounting data for the economic management and business decision-making of the enterprise; Cashiers are responsible for the receipt, payment, storage and accounting of enterprise bills, monetary funds and securities, and provide various financial information for enterprise economic management and business decision-making. Generally speaking, the cashier must manage the accounts, and the cashier is not responsible for auditing and keeping accounting files, and is not responsible for the registration of accounts such as income, expenses, creditor's rights and debts. General ledger accounting and subsidiary ledger accounting are not allowed to manage money and affairs.
Second, the two are closely linked, interdependent and mutually restrictive. There is a strong dependence among cashier, subsidiary ledger accounting and general ledger accounting. Their bookkeeping basis is the same, both accounting original vouchers and accounting bookkeeping vouchers. These accounting vouchers, as accounting vouchers, must be transferred among cashier, subsidiary ledger accounting and general ledger accounting in a certain order; They use each other's accounting data; They are indispensable for completing accounting tasks. At the same time, they contain and control each other. Cashier's cash, deposit journal and cash in general ledger accounting are equal to bank deposits, general ledger and its subsidiary ledger, securities accounts in subsidiary ledger and corresponding securities accounts in cashier's account. In this way, cashier, subsidiary ledger accounting and general ledger accounting constitute a mutual containment and control relationship, which must be checked and consistent with each other.
Third, the difference between cashier and ledger accounting is only relative, and cashier accounting is also a special ledger accounting. It requires journals to be set according to cash and bank deposits, and bank deposits should be set according to different accounts of depositors, and detailed accounting should be carried out one by one. The "cash book" should make a balance every day and check it with the inventory; The "deposit journal" should also keep the balance for many times in a month and check it with the bank where the account is opened. The account must be settled according to the regulations at the end of the month. Statements will be issued several times this month to report the accounting results and check them with the general ledger of cash and bank deposits.
Fourth, cashier's work is a kind of work that manages both accounts and facts. The cashier's work is mainly about the balance accounting of cash, bank deposits and various securities, as well as the custody of cash and securities and the management of bank deposit accounts. Cash and securities are kept in the cashier's safe; For bank deposits, the cashier should go through the formalities of income and expenditure settlement. To handle cashier accounts, manage cash, securities and other physical objects, and receive and pay bank deposits. At this point, it is significantly different from other accounting work. Except the cashier, other accountants keep accounts regardless of money. The cashier's division of labor does not violate the principle of "separation of money and accounts" in finance. As the cashier's account is a special detailed account, the general ledger accounting should also set up corresponding general ledgers such as cash, bank deposit, long-term investment and short-term investment to control the total amount of cash, bank deposit and securities kept and accounted by the cashier. Among them, in addition to cashier accounting, securities should also have other forms of detailed classification accounting.
Fifth, cashier's work directly participates in the process of economic activities. The sale of goods must go through two processes, the delivery of goods and the settlement of payment. Among them, payment settlement, that is, the income and payment of commodity price must be completed through the cashier's work; The collection and payment of current accounts, the operation of various securities and the handling of other financial services are all inseparable from the participation of cashier personnel. This is also a remarkable feature of cashier work. Other financial work generally does not directly participate in the process of economic activities, but only reflects and supervises.
What is the workflow of the weekly meeting? Weekly meeting workflow:
Inform the participants of the meeting.
Announce the meeting discipline.
Announce the work completion of each department last week, and communicate with each department weekly.
Each department will summarize last week's work and arrange this week's work. The sequence of speeches is: after the reports of all departments, the general manager will guide the work of all departments last week and arrange the work of this week.
Court adjourned.
Matters needing attention at the meeting:
The office is responsible for recording and releasing the minutes of the weekly meeting, which will be released before Monday afternoon 16: 00.
The person in charge of each department should convey the spirit of the meeting to each employee at the morning meeting or other time the next day, and ask the employees to make records. The office will randomly check the spirit of the minutes of the weekly meeting and ask the heads of all departments to take out the minutes of the weekly meeting within five minutes.
All departments should submit the weekly work summary form to the general manager's office before 9: 00 on Saturday (let the general manager have an idea before the meeting so as not to improvise) and give it to informed criticism at the regular meeting next week. Next week's regular meeting will be held in informed criticism. The weekly work summary form will be returned to the participants by the personnel department after Monday's meeting.
When each department submits the weekly work summary form, it should not involve business data, but be result-oriented.
What is the workflow of the accounting agency bookkeeping company? The enterprise customer information to be provided shall include: 1. Cash documents and vouchers: such as transportation expenses, business entertainment expenses, room rental expenses, company communication expenses, company utilities, etc. 2. Bank receipt: such as bank transfer, credit, entry and cash withdrawal; 3. Invoice: the invoice of the current month. Remember that the invoice should be a document with the official seal of the person in charge of the company or the administrative institution. 4. Employee information: company employee's name (note that employees can only be considered as regular employees if they apply for insurance and employment), employee's gender, ID card and monthly salary. The above documents can be sent to our accounting agency by courier company. Generally, you can choose downwind courier, which is basically safe. Because these documents are not very important (they can be reissued if lost), they can also be collected by us (the fee for door-to-door collection is negotiable). Guangzhou agency bookkeeping company uses computers and genuine financial software to keep accounts. After financial treatment, the accounting vouchers are audited and checked, and then statements (declaration forms) are generated, printed, sorted and bound. We will return the relevant vouchers to you at the end of each year (because income tax will be settled every year).
Let's talk about the bill first, then the company pays the bookkeeping fee for three months or half a year in advance, and then the accountant starts to do accounting and tax returns. That's almost it.
What is the workflow of Android OTA? 1. Get and download. OTA format zip file 2, restart recovery, apply OTA format upgrade package 3. Recovery first verifies the digital signature of the upgrade package. According to the contents in. Zip, modify (overwrite) the corresponding files, especially 4 in the /system partition slot, and restart to the system, and the system will partition the installed applications in the /system, /data slot.