These are the problems that most accountants will encounter when they take over the new company's finance. We should start from the following 10 aspects:
1) Counting cashier's cash on hand:
Count the cash on hand with the cashier and check it with the account. If any discrepancy is found, find out the reason and make account reconciliation.
2) Check the bank deposit:
Ask the cashier to print out the bank statements of all the accounts, and check them one by one. If they are inconsistent with the accounts, find out the reasons, and adjust the bank accounts and bank statements of each account to be consistent through statement of bank reconciliation.
3) Inventory of warehouse:
Organize finance and warehouse personnel to make a large inventory of all the company's inventories, check the inventory data with the inventory subsidiary ledger to ensure that the accounts of each inventory are consistent. If there is any discrepancy, find out the reasons and adjust them to be consistent.
4) Inventory the company's fixed assets:
Check the fixed assets of the company together with the equipment management personnel, on the one hand, check whether the accounts are consistent with the actual fixed assets, on the other hand, establish a small card of fixed assets and post it in a conspicuous place of fixed assets for the next check.
5) Check accounts receivable with customers:
Make each customer's accounts receivable statement, first hand it over to the sales staff for checking, and then the sales staff will send the statement to the customer for checking. If it is inconsistent, find out the reasons and adjust the accounts receivable to keep it consistent with the customer, mainly checking sales contracts, quotations, delivery notes and other documents.
6) Check accounts payable with suppliers:
Require suppliers to make accounts payable statements for each supplier, and send them to the buyer for checking first. After the buyer checks, they will be handed over to the financial personnel for checking. If any inconsistency is found, it is necessary to find out the reasons and conduct accounting treatment. When checking, it is mainly to check contracts, warehousing documents and other documents.
7) Check the state tax returns:
Check the tax filing situation of the national tax declaration system, get familiar with the situation of each system, check whether the relevant tax-related data on the account are consistent with the data of the tax declaration system, and find out the reasons and make adjustments.
8) Check the local tax declaration:
Check the tax returns of local taxes, check whether the relevant tax-related data on the account are consistent with the online tax returns of local taxes, and find out the reasons and make adjustments.
9) Collect all kinds of documents:
Bank journal documents, warehouse receipt and delivery documents, production requisition documents, sales delivery documents, contracts, various reports and other documents needed for financial accounting.
10) account establishment or accounting treatment:
After the above documents are prepared, accounts can be prepared for those that have no accounts, and accounts should be processed according to the actual situation for those that have accounts.
In short, the sorting out of chaotic accounts needs to be sorted out one by one according to the above aspects, and every aspect can't be chaotic. After sorting out, there is another most important task, which is to institutionalize and streamline financial work.
Institutionalization is to solidify every work of finance in the form of system, including financial management system and financial accounting system. Process is what should be done first and then in every financial work, and it should be clearly defined by process. In this way, under the guarantee of the system and process, the whole financial work will run smoothly and develop in a better and better direction.
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