1. View original voucher
(1) Original foreign vouchers. Vouchers obtained by the business manager from other units when the business occurs or is completed, such as supplier invoices, bank payment notices, etc.
(2) Self-made original vouchers. Vouchers made by the unit and filled in by relevant departments or personnel, such as material receipts, requisition lists, payroll, receipts, sales invoices, cost calculation sheets, etc.
2. Fill in accounting vouchers
You can summarize similar original vouchers before the end of the month and fill in accounting vouchers, or you can fill them at any time. But don't reverse the time order.
Make accounting entries according to the bookkeeping rules of paying back the loan and balancing the loan.
Review is to see if there are any mistakes.
4. Accounting should be based on accounting vouchers.
Essential books for small-scale companies: cash book; Bank journal; General ledger; Three-column ledger
5. Prepare accounting statements
1, filled in according to the general ledger account balance. You can fill in the column directly according to the ending balance of relevant general ledger accounts (such as notes receivable and short-term loans), and some need to fill in the column according to the ending balance of several general ledger accounts, such as monetary funds, according to the total ending balance of cash, bank deposits and other monetary funds.
2. Calculated according to the general ledger account balance. For example, "accounts payable" should be filled in according to the ending credit balance of related detailed accounts of "accounts payable" and "prepayments".
3, according to the total account and detailed account balance analysis and calculation. Such as "long-term loan", you need to deduct the detailed account of "long-term loan" from the general ledger account balance of "long-term loan" to analyze and calculate the long-term loan within one year.
4. Check the registration records. Some information in the notes to accounting statements needs to be compiled according to the records in the reference register.
6. Tax declaration
1, VAT:
Sales or purchases of goods and provision of processing or repair services are subject to VAT. The VAT rate of small-scale taxpayers is 4%-6%.
2. Business tax:
Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC).
Different industries have different business tax rates. General freight is subject to a business tax rate of 3.0%, and logistics services are subject to a business tax rate of 5.0%. In all aspects of logistics, transportation, loading and unloading are 3%, and warehousing, distribution and agency are 5% according to service industry.
3. Local taxes:
Local taxes are also paid, that is, on the basis of business tax, urban construction tax (5%, 1%, depending on the size of the city) and 3% are levied respectively, and education surcharge and local education surcharge 1% (or 2%, different cities).
4. Income tax:
Both business and service industries should pay enterprise income tax according to profits. Specific collection method: according to the requirements of the enterprise income tax return, fill in the income, cost, expenses and expenses item by item, calculate the profit, make tax adjustment according to the relevant provisions of the tax law, calculate the taxable income, and calculate the taxable amount according to a certain tax rate (33%). The statutory tax rate is 33%, but the annual taxable income is less than 30,000 yuan (including 30,000 yuan), and the tax rate is reduced by 18%; If the annual taxable income exceeds 30,000 yuan to 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax rate will be reduced by 27%. More than 65438+ million 33%.
These taxes should be enough for you.
1, VAT and consumption tax declaration
Taxpayers shall file their own tax returns or entrust social intermediary agencies to the tax return window of the tax service hall of the local national tax authorities within the next month 1 to 10, and the following materials shall be presented when filing:
(1) tax return;
(2) financial meeting statements and presentation materials;
General VAT taxpayers also need to provide: VAT application deduction voucher, monthly report of invoice collection and storage, detailed list of VAT output tax and input tax, and other materials required to be declared by national tax authorities.
2. Business tax declaration
Taxpayers of financial business tax shall file tax returns within 10 days after the end of the quarter, and taxpayers of insurance business tax shall file tax returns within 10 days after the end of the month. The declaration shall be based on the following information:
(1) business tax return;
(2) Financial meeting statements and explanatory materials;
(3) Other information that needs to be declared.
3. Enterprise income tax declaration
The enterprise income tax taxpayer shall make a prepayment declaration within 15 days after the end of the month or quarter, and make an annual declaration within 45 days after the end of the year (remitted to the taxpayer's member enterprises ...... >>
Question 2: What does general ledger accounting mainly do? General ledger accounting should be the general accounting processing accounting. In fact, in some companies, general ledger accounting is estimated to be equivalent to accounting supervisor, or even the so-called financial supervisor. To put it simply, general ledger accounting is Harbin's responsibility, and Harbin has to do it. It is only a matter within the scope of accounting, which may involve general ledger accounting. However, according to the scale and staffing of the enterprise, the specific work items that general ledger accounting may do are different. With more staff, the accounting work of some entities is handed over to subordinates, that is, accountants, who guide themselves, ask for relevant data according to their own wishes, and then record them themselves. General ledger accounting should focus on making vouchers, statements and data analysis, while accountants should focus on the specific process and data collection of accounting work. Therefore, the requirements for general ledger accounting will be higher than ordinary accounting.
As for cost calculation, if there is a special person to calculate the cost, the general ledger accountant can not do this work specifically. If there is no special person, the general ledger accounting is likely to be calculated by hand, and the cost accounting before the game is a relatively complicated work. For tax returns, some enterprises will have special taxpayers, so general ledger accounting only needs to cooperate with taxpayers to provide relevant data for taxpayers to process, and then record the returned documents. If there is no special person to file tax returns, the general ledger accountant is likely to handle these matters personally.
As for who needs to provide what information, this is based on the general ledger accounting's own work content and requirements. What information you need in the course of work, you need the relevant personnel to provide it.
As for what you want to know, it's up to you. Except what you think you may need to know first at work, the rest is what you want to know in private, which is also for work.
As for what information to submit to the superior, it mainly belongs to the internal management requirements of the enterprise. Just look at what the superior needs, and you can provide it accordingly. Of course, if your superiors don't ask for it, and you think it is necessary or important to submit any information voluntarily, you can also submit it, so that your superiors will feel that you are very active and enthusiastic!
Other workflows are basically carried out in accordance with the accounting process, which is not easy to express. Please refer to relevant accounting procedures.
Question 3: How to do general ledger accounting from cashier easily? I do comprehensive accounts, and the company that sets up general ledger accounting is quite large, and the division of labor among all parts is also very detailed. I suggest you do accounting in a small-scale company, and then do general tax accounts, so that you can know what the responsibility of general ledger accounting is.
I use Huitong's software to keep accounts. I will send you the software you want as soon as the vouchers, account books and statements (balance sheet and income statement) come out. The software is free. Don't worry. I q 8049 1 17 1 1。
Question 4: How to do a good job in general ledger accounting? 1, responsible for the audit of expense documents and the preparation of accounting vouchers.
2. Responsible for managing accounts receivable and debt collection of employees in the accounting department.
3. Responsible for accounting of general ledger-fixed assets and accounts payable sub-module.
4. Responsible for intangible assets business, employee social security accounting and checking monetary funds and other current accounts.
5. Responsible for the monitoring and feedback of the headquarters budget, and the settlement of the expenses of the resigned personnel.
6. Improve the accounting system and optimize the accounting process.
Question 5: How to do general ledger accounting? God, 20 points turned out to be a lucky man.
Don't be afraid, you don't have to do it yourself when you go to the company.
Find three people to do one thing first, and basically control the finance department.
1, get to know it first, it should look better. Just getting to know each other, that's all.
2. Find a person with long working hours and good ability, especially the financial supervisor. Observe for 3 days, then tell her what you expect of her, and tell her that you are going to give her a promotion and a raise. Ask her to do her best to help you.
3, but also find an assistant, preferably a general ledger accountant, in fact, the main purpose is to decentralize and supervise each other, and can also help you deal with other affairs.
4. One thing is to visit the accounting firm in charge of company audit and invite the main person in charge to have a meal and a drink, which should be right. It is good to have a good relationship.
For the remaining six months, you can watch them do things with your eyes, and then supervise and promote each other. You will also be promoted.
As for six months later, why not say it now?
For your reference, it is wrong for financial managers to learn what and how to do accounting. At least not all right.
Question 6: How to become a general ledger accounting The specific work of general ledger accounting is mainly to register the general ledger of the first-level account according to the accounting voucher (account summary table), and check it with the sub-ledger of the account, and try to balance the account balance, so as to facilitate the final accounting treatment and the preparation of accounting statements.
Therefore, general ledger accounting should be familiar with the whole accounting workflow. As long as he is familiar with the workflow, he can register the account books and check the trial calculation in time, and he can become a qualified general ledger accountant.
Question 7: What are the contents of general ledger accounting and general accounting? Understand correctly.
But now most of them use financial software, and the general ledger, subsidiary ledger and statements are automatically generated.
In addition, the division of responsibilities of each position is formulated by the company itself, and in small companies, the general ledger accountant is fully responsible; In large companies, it is divided into general ledger accounting, expense accounting, tax accounting, accounts receivable accounting and accounts payable accounting. ......
Come on!
Question 8: How to do a good job in general ledger accounting It is a bit difficult for people who have no accounting experience to do general ledger accounting, not to mention an enterprise with unsound finance and difficult colleagues to get along with.
First of all, we should have confidence in ourselves and combine accounting theoretical knowledge with practice.
Secondly, it is best to find an experienced local accounting friend to guide you face to face, and she will let you enter the role as soon as possible. This is far more practical than what you learn in the textbook. After all, on the internet, some accounting matters can't be clearly stated in a few words, and sometimes you have to see specific things, such as original vouchers, in order to prescribe the right medicine.
Question 9: How to do general ledger accounting? Generally, the title of intermediate accountant is required. It's not as difficult as you think. Now it's all financial software. You should first review the original vouchers, enter the vouchers, then review, keep accounts, settle accounts, and finally make statements, general ledger and subsidiary ledger. Oh, it's actually very simple to declare a tax, because it's all online now, so it's not difficult to report it all by touching the keyboard. Usually, you should pay attention to how your accountant reports. Pay attention.