The establishment of a new account, the start of a project or the establishment of a new enterprise are all faced with the problem of establishing a new account. When establishing a new account, it is usually necessary to consider the setting of accounting subjects first. When making vouchers, you should think about how to set the detailed subject series of each subject. It is best to use supplementary accounting or set detailed accounts directly under accounting subjects.
Under normal circumstances, if there are many units, departments and projects involved, supplementary accounting should be adopted (it can be adopted respectively according to the actual situation of each accounting subject, not necessarily both). Otherwise, detailed accounts should be set directly under accounting subjects to simplify the workload. Under normal circumstances, it is more appropriate to use supplementary accounting for the accounts of the company headquarters (involving many companies, many projects and stable departments), while for a single project account, it is best to set detailed accounts directly under the accounting subjects.
According to the different management of each company, the financial accounting and management of construction enterprises can be divided into centralized management at headquarters (centralized, financial statements are directly compiled by the company) and separate management of projects (decentralized, reports are summarized by the company headquarters).
Have the accounting problems of the construction company passed through your account? Then don't keep the accounts.
Or, when received: by: bank loan: other payables.
When transferring money, debit: other payables: bank deposits.
The accounting salary of Lhasa construction company should be more than 3000 yuan in Lhasa.
The accounting accounts of the new company should be established according to its paid-in capital, at least the paid-in capital and bank deposit balance should be established. This is the basis of your work. After that, you should follow the normal accounting workflow, and the invoices issued every day should be handled in time. In the final analysis, you should know that the cash receipts and payments of this day are very important, especially for jewelry companies. After all, there must be warehouse receipts. The value of the product is relatively high. By the end of the month, according to the normal process, you can check out and file tax returns. Your question is very general. If you have any questions, you can ask me for help and leave me a message.
How do new company accountants set up accounts? The basic process of establishing an account:
According to the format requirements of all kinds of account books to be used, prepare all kinds of account pages and bind loose-leaf account pages into books with account clips;
On the account book "Opening Table", the company name, account book name, number of books, number, start and end pages, opening date, names of bookkeepers and accounting supervisors shall be stamped with the official seal of the company;
According to the order and name of the chart of accounts, establish a general ledger account on the general ledger account page; And according to the requirements of detailed accounting of general ledger account, establish secondary and tertiary detailed accounts on each detailed account;
When user-defined account books are enabled, the numbers should be numbered sequentially from the first page to the last page, and page skipping and missing numbers are not allowed; When using loose-leaf account books, the page numbers of subjects should be compiled according to the order of subjects.
When establishing accounts, we should first consider the following issues:
Adapt to the enterprise. The scale of an enterprise is in direct proportion to its business volume. Large enterprises have a large business volume and a complex division of labor, and many accounting books are needed.
According to the needs of enterprise management. The purpose of establishing account books is to meet the management needs of enterprises and provide useful accounting information for management. Therefore, when establishing account books, we should not only meet the management needs, but also avoid repeated bookkeeping and bookkeeping.
According to accounting procedures. The accounting procedures adopted by enterprises are different with different business volumes.
Information to be obtained in accounting: articles of association, business license of enterprise as a legal person, national tax registration certificate, capital verification report, etc. Especially the capital verification report, its uses mainly include:
Can prove the registered capital of the enterprise, so as to determine the paid-in capital in the account;
It can reflect the mode of capital contribution of shareholders, whether in cash or in kind. The main purpose of obtaining the capital verification report is to determine the mode of capital contribution of shareholders. It is impossible to establish an account if the shareholder's investment method is uncertain. When establishing an account, the business owner must find the capital verification report at the time of establishment. If the registered capital changes, the previous capital verification report shall be obtained. If it is a physical investment, you should also look for the evaluation report at that time.
Excuse me, which is better, construction company accounting or real estate company accounting? I think accounting in real estate companies is better.
You can buy a nice and cheap house for yourself or your friends.
The accounting system of the new company is 1. You should buy some account books first, including general ledger, deposit journal, cash account book and inventory subsidiary ledger.
Remember to stamp 5 yuan stamp duty on every account book. Stamp duty goes to local tax to buy.
3. The two accounts are registered separately in the subsidiary ledger.
4. Before your first loan business, all expenses in the preparation period will be included in the start-up expenses, and the amortization period of the start-up expenses will be no less than 5 years. (When expenses occur, debit: prepaid expenses, and credit: cash.
Amortization: borrowing: management fee loan: prepaid expenses)
How do new company accountants set up accounts at the beginning? If it is a manual account, the steps to create an account are as follows:
1. Purchase subsidiary ledger and general ledger books, accounting vouchers and original vouchers (issue documents, receipt documents, sales orders, receipts, reimbursement documents, payroll, etc. ).
Second, set up accounting subjects
Ordinary accounts can refer to the following contents:
First, the asset class.
1 100 1 cash on hand
2 1002 bank deposit
12 1 122 accounts receivable
2 1 123 1 other receivables
28 140 1 material procurement
30 1403 raw materials
32 1406 goods in stock
36 14 12 packaging and low-value consumables
54 160 1 fixed assets
55 1602 accumulated depreciation
57 1604 Construction in progress
59 1606 Liquidation of fixed assets
Two. debt
84 2202 Accounts payable
86 22 1 1 accounts payable
87 222 1 Taxes payable
90 224 1 other payables
Fourth, the owner's equity category
1 15 400 1 paid-in capital
1 16 4002 capital reserve
11741kloc-0/surplus reserve
1 19 4 103 Profit for this year
120 4 104 profit distribution
Verb (abbreviation of verb) cost category
122 500 production cost
123 5 10 1 manufacturing cost
Loss category of intransitive verbs
129 600 1 main business income
135 605 1 other business income
142 630 1 non-operating income
143 640 1 main business cost
144 6402 Other operating expenses
145 6405 business tax and surcharges
155 660 1 sales expenses
156 6602 management fee
157 6603 financial expenses
160 67 1 1 non-operating expenses
16 1 680 1 income tax expense
Annual profit and loss adjustment before 162 690 1
Third, write the accounts and detailed accounts on "paper" and stick them on the top or right side of the account book in the order of categories.
4. Fill in the accounting vouchers according to the original vouchers, register the subsidiary ledger according to the accounting vouchers, and transfer the subsidiary ledger to the general ledger after the end of the month.
Five, according to the general ledger account balance or balance sheet to prepare accounting statements, and submitted to the industry and commerce, taxation and other departments.
That's about it. There are still some details to be perfected.
If it is software bookkeeping, you don't need to buy an account book. Other steps are similar, but you need to initialize the account set before you start creating it.
Accounting establishment of transportation company (1) I started to establish accounts in March, and I got the balances of various subjects according to the contents of the balance sheet, but how to determine the fixed assets? For newly established enterprises, the fixed assets are set as follows: 1 In the general ledger account, fill in the fixed assets, fill in the total amount and debit it. There is also accumulated depreciation, which need not be recorded when there is no amortization in the first month. Write down the amount to be amortized every month, and the amount incurred is the credit. 2. When recording the subsidiary ledger of fixed assets, each asset should be recorded on one page (it is open, and an additional page can be attached when it is insufficient in the future). Debit the purchase price and credit it every month. Among the fixed assets, the office is generally amortized for five years, and the workshop is amortized for 10 years. The net value of fixed assets does not need to set up an account book, but it can be reflected in the balance sheet. 3. When setting an account, the first-level account is "Fixed Assets". Secondary subjects "asset classification", such as: production equipment, commercial equipment, transportation equipment, storage equipment, environmental equipment, inspection equipment, kitchen equipment, etc. , according to the actual management needs. The third-level subject "Specific Name of Assets" (such as "Computer" and "Office Desk and Chair" included in "Transaction Device"). The last level is the most detailed card of actual assets, which is equivalent to "fixed assets card". 4. Fill in the form on the last account page and manage the fixed assets with one card. The more detailed the information, the more convenient the management. (2) The information on hand is only the price of the car purchased at that time, and depreciation has never been mentioned. Do you want to go to the relevant institutions to evaluate all vehicles now? All vehicles should be evaluated by a professional accounting firm. (3) Is the difference between this price and the car purchase price at that time a one-time expenditure of operating expenses? Profit used to be distributed to shareholders every quarter, but now it suddenly becomes a loss. How should I explain to the shareholders? Or do you want to withdraw depreciation on a monthly basis from the establishment of accounts? The difference between the revalued value of the fixed assets and the current market price of the vehicle is best included in the long-term deferred expenses, and it is not recommended to be included in the operating expenses. If the accounts are readjusted after the official operation, it is ok. One-time expenditure. How to explain the loss to shareholders? Just show them your ledger. The balance sheet, income statement and cash flow statement can reflect the financial situation of the new company and predict whether it will be profitable in the future. (4) In addition, do transportation companies treat the purchase of tires and the payment of gasoline as their main business costs or operating expenses? Because I buy a batch of tires from time to time, and I don't always use them. How do I handle this in the accounting department? The transportation company's purchase of tires and payment of gasoline expenses are the main business costs, because the transportation company's main business is transportation, which is related to tire expenses and gasoline expenses. Borrowing: main business cost-tire fee borrowing: main business cost-gasoline fee loan: bank deposits are purchased from time to time, and accounting principles are embodied when purchasing.
Which software is more suitable for accountants and cashiers in small construction companies? I'm going to buy a genuine one, which is from New Zhong Da University. The price is moderate and the function is complete.