First, to do accounting, we must first understand the economic business of the unit, so as to facilitate the setting of applicable subjects.

Second, the general steps of accounting:

1, you need to set the required accounting subjects according to your actual business;

2. Prepare accounting vouchers according to the business (bills received and paid);

3. Register the subsidiary ledger according to the account, borrowing direction and amount of the accounting voucher, and calculate the amount and balance of each subsidiary account;

4. According to the accounting data, prepare transfer vouchers for cost sharing, tax accrual, salary accrual and so on;

(Collect costs, calculate production costs, sales costs, etc.)

5. Register the subsidiary ledger and calculate the amount and balance of each subject;

Carry forward the profit and loss account and calculate the profit and loss.

6. Summarize all accounting vouchers by subjects and prepare a summary table of subjects;

7. Register the general ledger according to the account summary table, and calculate the amount and balance of each account in the general ledger;

8. The general ledger and the subsidiary ledger are consistent;

9. According to the general ledger data and subsidiary ledger data, prepare accounting statements, tax returns, declare and pay taxes.

Three, if you want to do a separate account, you need to have a more comprehensive practical operation, accounting data processing;

You should also be familiar with the taxes involved, the laws and regulations for calculating taxes, the way to declare and pay taxes.