The Specific Operation Process Of Financial Accounting

Accounting institutions must be composed of two or more accountants. They should be assigned cashiers and accountants. Accountants should have certain accounting technical titles (such as assistant accountants, accountants, etc.). Meanwhile, the functions of cashiers and accountants can not be compatible with each other. That is to say, accounting is not a matter of management, and the principle of handling two or more people in a business. Secondly, we should conscientiously carry out financial forecast, plan, report analysis, decision making adjustment, final accounts audit and profit distribution.

1, give Original voucher Classification. First, after taking the original voucher, check whether it is in accordance with the entry procedure. If it is an invoice, check whether there is a tax monitoring chapter, and then look at the following four points:

1) whether the sum of the size is consistent with the shear area.

2) whether there are signatures of relevant personnel.

3) whether the name of the payment unit, the date of filling the certificate, the content of the economic business, the quantity, the unit, the amount and other elements are complete;

4), whether there is a signature of the invoice unit.

2. Compiling Accounting voucher According to the classification of the original voucher, we can make the voucher. The voucher is also called summons. There are several original vouchers attached to the voucher.

3. Register book If the certificate audit is correct, the account book should be registered.

First, the number of the vouchers is numbered in chronological order, and then register on the corresponding account books according to the subjects on the account receipts.

In the account book, only cash and bank deposit journal should be done in the month of the month. The balance of the cash account should be checked with the inventory number, that is, the cash in the safe. The balance of the bank account must be checked regularly with the bank statement, and the other subsidiary ledger will be done once a month.

4, accounting voucher summary: that is, the collection of accounting vouchers and the amount of money together, the order is: order according to the number on the voucher, and then do the t-account according to the subjects on the certificate, transcribe a subject, a subject, and finally sum up whether the total number of debits is equal to the total number of credits. Summary of accounts receipts.

5. Registration general ledger: register the general ledger according to the balance sheet of the trial balance.

There is a slight difference between the general ledger and the subsidiary ledger. On the subsidiary ledger, the borrower and the creditor record one line separately, while the general ledger is the borrower on one line.

6, reconciliation, checkout: note the general ledger account should be reconciled and checkout, as long as the credentials are correct, the registration account should also be correct, and now use the financial software, this can be guaranteed, but manual accounting, it is not guaranteed, so we must reconcile the accounts, so that the tally of accounts, accounts reconciled, accounts consistent, accounts tally.

7. Compiling accounting statement: after completing the general ledger, the trial balance is balanced, and the financial accounting statements can be compiled.