Accounting process: collect documents-->organize documents-->fill in vouchers-->summarize vouchers-->log in accounts-->checkout and tax declaration process: invoice certification at the end of the previous month-->this month's payment Tax card copying-->IC card tax filing this month-->VAT filing this month.
Industrial accounting is professional accounting in the industrial sector. Taking accounting principles as theoretical guidance and using monetary measurement, management activities are carried out to continuously, systematically, comprehensively and comprehensively reflect and control the production and operation activities and results of industrial enterprises. Important content of economic management of industrial enterprises and an important way to provide industrial economic information. ,
The main contents reflected and controlled are: fixed assets, materials, production expenses, product costs, products in progress, self-made semi-finished products, finished products, monetary funds, sales revenue, financial results and Various special funds, preparation of accounting statements, etc. Extended information
Accounting content:
In the supply process, the enterprise purchases the materials needed to produce products, pays the procurement costs, and has a payment settlement relationship with the supplier. In the production process, on the one hand, materials are processed to create products needed by society; on the other hand, various expenses are incurred in order to produce these products.
In order to determine the operating results of an enterprise's production and sales of products, various expenses incurred during the production process must be collected and distributed according to the type of product, and the production (manufacturing) cost of the product should be calculated. During the sales process, the company sells products and collects payment from customers in accordance with the provisions of the sales contract.
These debts include production costs incurred during the production process, sales expenses incurred during the sales process and sales tax paid in accordance with national regulations. Comparing the production costs, sales expenses, sales taxes and sales revenue of the products sold can determine the final operating results of the enterprise during the operating period, that is, profit or loss.
The total profit realized by an enterprise must first pay income tax. The after-tax profits must be withdrawn from the statutory surplus reserve fund, public welfare fund and discretionary surplus reserve fund in accordance with relevant regulations, and then distributed to the owners of the enterprise.
Reference: Baidu Encyclopedia-Industrial Accounting