Mobile phone agent bookkeeping: practical accounting skills

The whole process from the beginning of bookkeeping to settlement and all the links in it are called bookkeeping, which refers to the process of accounting treatment by accountants, generally from the beginning of filling in vouchers to the end of preparing statements. How to deal with various businesses more accurately and reasonably has become a compulsory technology for many accountants.

In addition to cash account, bank deposit account and general ledger, there should be at least one three-column account (such as login transaction) and expense account (that is, multi-column account, either column 17 or column 13). If there are many fixed assets, there should also be special fixed assets account books. If it is a manufacturing enterprise, there must also be a production cost account.

According to the Accounting Law, all state organs, social organizations, companies, enterprises, institutions and other organizations that carry out independent accounting must set up the following legal accounting books and ensure their truthfulness and completeness.

Accounting requirements and suggestions for different taxpayers;

1. Taxpayers engaged in production and business operations shall, within/0/5 days from the date of obtaining the business license, set up auxiliary account books such as general ledger, subsidiary ledger and journal according to regulations, in which the general ledger and journal must be customized.

Individual industrial and commercial households with small scale of production and operation and no ability to establish accounts can hire certified public accountants to establish accounts and handle accounts on their behalf; If there are practical difficulties in hiring a certified public accountant or an accountant recognized by the competent tax authorities, with the approval of the State Taxation Bureau at or above the county (city), withholding agents such as a revenue and expenditure voucher sticker book and a purchase and sale register can be established in accordance with the provisions of the tax authorities. Withholding agents shall, within 10 days from the date when the withholding obligation stipulated by tax laws and administrative regulations occurs, set up account books for withholding and collecting taxes respectively according to the withholding and collecting taxes.

2. Taxpayers and withholding agents who use computers to keep accounts have a sound accounting system and can accurately and completely calculate their income and income through computers. Accounting records stored and output by computers can be regarded as accounting books, but they should be printed into written records on schedule and kept intact; If the accounting system is not perfect, and the income and income can not be correctly and completely reflected by electronic computers, a general ledger and other account books related to tax payment or withholding and collecting taxes shall be established.

3. Taxpayers engaged in production and operation shall, within fifteen days from the date of receiving the tax registration certificate, submit their financial accounting system or financial accounting treatment measures to the competent tax authorities for the record. Taxpayers and withholding agents who use computers for bookkeeping shall submit their bookkeeping software, procedures, instructions for use and relevant materials to the competent tax authorities for the record before using them.

Of course, the accounting system should follow the order from original vouchers-accounting vouchers-subsidiary ledger-general ledger-statements when setting up enterprise accounts that summarize audit accounts. On the premise of complying with the accounting system, we should also consider the management angle of the enterprise, which should be convenient for users to query relevant information and simple and clear.

The recognition of income shall comply with the relevant provisions of accounting. In practice, it should be checked by the enterprise and the customer, and a sales invoice should be issued at the same time.

Cash receipts and payments shall, in principle, comply with the relevant state regulations on cash management. For sales with invoices, try to collect and pay through the bank.

In addition, the editor suggested that the accounts of micro-entrepreneurs can be entrusted to qualified professional institutions, and the annual cost is only a few thousand yuan, which can not only ensure professionalism, but also save a lot of money.