First, review this month's vouchers

1, first re-examine all vouchers of this month, and carefully check them to reduce errors. Month-end closing is based on the daily clearing of daily accounting vouchers, which requires the accuracy of daily accounting voucher data and entries. It is generally recommended to check at the month-end closing.

2. First, re-examine all vouchers of this month and carefully check them to reduce errors. Month-end closing is based on the daily clearing of daily accounting vouchers, which requires the accuracy of daily accounting voucher data and entries. It is generally recommended to check at the month-end closing.

Second, the account check

1, cash: liquidation shall be conducted at the end of the closing date, and an inventory table shall be prepared. Balancing cash can prove that all entries with cash are correct. Uneven should check cash book and all cash-related vouchers, find out the reason and deal with it.

2. Bank deposit: prepare a bank deposit reconciliation table for all detailed account numbers to reconcile bank accounts.

3. Inventory: including raw materials, products in process, finished products, etc. Inventory should be made at the end of the month, and the inventory results should be checked with the subsidiary ledger. If there is any difference, the reason should be found out and handled.

Three, check the cross-checking relationship between tax statements and accounts such as tax payable subsidiary ledger.

1, check the tax input tax certification list, the four-receipt software list and the subsidiary ledger of the enterprise's input tax payable, and adjust the amount of items that cannot be deducted according to the tax law, such as fixed assets that should be transferred out as input in the same tax bill, and the time difference of the purchase return discount certificate.

2. Check the output list, ordinary invoice and non-ticketed income list of the output tax on the golden tax with the output tax payable by the enterprise.

3. Check the details of other taxes payable, such as the transfer of input tax, and prepare the tax return for the current month after verification.

Fourth, check the balance of all detailed accounts and adjust the abnormal balance in the direction.

1, check all subsidiary ledger with general ledger.

2. Check the accounts receivable, accounts payable, accounts received in advance, and prepayments for any cross-account.

3. Check whether there is any credit balance in all details of accounts receivable, prepayments and other accounts receivable, and if there is, find out the reasons and make adjustments. The general reason is to make a wrong account or a unit has opened two details. For example, the credit of accounts receivable should be transferred to accounts receivable in advance, the credit of prepayments should be transferred to accounts payable, and other accounts receivable should be transferred to other accounts payable. Similarly, accounts payable, accounts received in advance and other accounts payable should check the debit balance.

V. Prepare transfer entries for month-end closing:

1, all expenses shall be accrued according to the accrual principle. Such as wages, welfare expenses, business tax, etc.

2, amortization of low-value consumables, intangible assets, depreciation, etc.

3. Estimated materials (a detailed ledger should be established for the materials that have been received by the enterprise at the end of the warehousing), carry-forward manufacturing expenses, carry-forward finished product costs, carry-forward product sales costs, etc. (Combined with inventory counting results)

4. Carry forward this year's profit and balance all profit and loss subjects. (The specific closing entries can be combined with the actual situation of the enterprise).