Prepare accounting vouchers according to original vouchers. Media companies have many daily transactions, so the amount of bills they produce is relatively large. Therefore, the first step in the accounting process of media companies is to properly keep these original bills and vouchers, then review and classify them, and prepare accounting vouchers on the basis of them.

1, accounting treatment by itself

The process is as follows:

(1) Prepare accounting vouchers according to the original vouchers collected during the operation of the media company;

(2) Prepare a summary table of subjects according to accounting vouchers;

(3) Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and subject summary tables;

(4) prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger);

(5) Prepare tax returns according to accounting statements;

(6) Complete the tax declaration.

2. Entrust an agency bookkeeping institution to conduct accounting treatment.

Choose this kind of accounting treatment, its process is basically:

(1) Distinguish and select the agency bookkeeping companies in the market and determine the cooperative institutions;

(2) Sign a formal financial entrustment agreement with the agency bookkeeping company to determine the service items and expenses;

(3) hand over accounting materials. The media company arranges personnel to hand over the accounting bills that need to be processed to the cooperative agency accounting company regularly;

(4) Acting as the accountant of the bookkeeping company to review and sort out the bills, and on this basis, completing accounting, accounting treatment and tax calculation for the media company.

(5) declare taxes. The agent bookkeeping accountant of the agent bookkeeping company completes the tax payment for the media company to ensure that its tax declaration is carried out in time.

The agency bookkeeping process of cultural media companies is as follows:

1, sign the contract

The cultural media company and the entrusted bookkeeping company sign an agency bookkeeping contract, specifying the rights and responsibilities, obligations and expenses of both parties in the form of specific terms, and also making specific marks on service items and service contents.

2. Hand over the original bill voucher

Within the specified period, the cultural media company will hand over the accounting bills of the current month to the agency accounting company, or the agency accounting company will arrange for the field accountant to come to pick up the tickets.

3. Preliminary arrangement and examination of bills

Acting as an agent for the special financial personnel of the accounting company to preliminarily sort out and review the original bills of the cultural media company and prepare accounting vouchers.

4. Accounting

The agency bookkeeping company conducts accounting, accounting treatment, tax calculation, etc. on the existing accounts entrusted by the cultural media company. After checking that the accounting is correct, it fills in the financial and tax return forms and tax payment books, and communicates with the cultural media company on the tax payment situation.

5. Tax declaration

Acting as the bookkeeping company to complete the tax declaration for the entrusted cultural media company. Generally, it can be directly transferred online. In some cases, the agency bookkeeping company can go to the tax hall instead of the cultural media company to ensure that the entrusted enterprise can file tax returns on time.

6. Return visit

The agency bookkeeping company pays a return visit to the entrusted cultural media company, returns corporate tax bills, financial statements, tax returns and other materials, reconciles with corporate cashiers, and arranges work for next month. At the same time, timely feedback to the latest fiscal and taxation policies of cultural media companies.

To sum up, compared with the media company's own accounting treatment, the media company's accounting treatment burden can be effectively reduced in the process of bookkeeping. It only needs to dock the bill to the accountant of the agency bookkeeping company on time, and then it is not necessary to take care of the fiscal and taxation work. Bookkeeping and tax filing are all completed by the agency bookkeeping accountant of the agency bookkeeping company. Therefore, agency bookkeeping can greatly reduce the burden of accounting treatment of media companies.

Legal basis:

Article 5 An institution applying for agency bookkeeping qualification shall submit the application and the following materials to the local examination and approval authority, and be responsible for the authenticity of the submitted materials:

(a) unified social credit code;

(2) A written commitment that the person in charge of the bookkeeping business has the professional and technical post qualification of accountant or above or has been engaged in accounting work for not less than three years;

(3) A written commitment of full-time employees to work full-time in this institution;

(4) Internal norms of agency bookkeeping business.