How to make accounts manually in the first month of accounting in a new company, and what accounting subjects are needed?

how to manually make accounts in the first month of new company accounting, and what accounting subjects are needed?

general accounting processes and entries of general enterprises.

1. Monthly accounting process:

1. Audit according to various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various subsidiary ledgers according to accounting vouchers.

3. At the end of the month, the related costs and expenses shall be accrued, amortized and carried forward, all accounting vouchers shall be summarized, and a summary table of accounting vouchers shall be prepared, and the general ledger shall be registered according to the summary table of accounting vouchers.

4. Closing and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent and the accounts are consistent.

5. Prepare accounting statements with accurate figures and complete contents, and make analysis and explanation.

6. Bind the accounting vouchers into volumes and keep them properly.

2. The main accounting entries for general enterprises to make accounts:

1. Purchase loan: taxes payable for raw materials/inventory goods-VAT payable (input tax) loan: cash on hand/bank deposit/accounts payable

2. Material collection loan: production cost loan: raw materials

3. Payroll loan: production cost/manufacturing expenses/ Management expense loan: payroll payable to employees-other payables-social security, individual tax

4. Utilities incurred, consumption of machinery and materials, etc. Loan: manufacturing expense loan: cash/bank deposit/accounts payable

5. Depreciation loan: manufacturing expense (for workshop use) management expense (for management use) operating expense (for sales use) loan: accumulated depreciation

. Carry-over manufacturing expense debit: production cost-production cost of product A-product loan: manufacturing expense

7. At the end of the month, carry-over finished warehousing product debit: inventory commodity loan: production cost

8. Sales revenue debit: cash on hand/bank deposit/accounts receivable loan: tax payable on main business income-value-added tax payable (output tax)

9. At the end of the month, Accrual of additional tax (VAT is not accounted for in this account) Borrowing: main business tax and additional loan: taxes payable-urban construction tax payable-education surcharge payable-local education surcharge payable

1. At the end of the month, carry forward the cost and tax of goods sold this month: main business cost loan: inventory goods loan: profit loan this year: main business cost, main business tax and additional

11. At the end of the month, Carry forward this month's income: main business income loan: this year's profit

12. At the end of the month, carry forward this month's expense loan: this year's profit loan: management expenses, sales expenses, financial expenses

13. At the end of the season, prepay income tax loan: tax payable-income tax payable loan: this year's profit loan: income tax expenses

14. Carry forward value-added tax at the end of the period.

1. Monthly accounting process:

1. Audit according to various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various subsidiary ledgers according to accounting vouchers.

3. At the end of the month, the related costs and expenses shall be accrued, amortized and carried forward, all accounting vouchers shall be summarized, and a summary table of accounting vouchers shall be prepared, and the general ledger shall be registered according to the summary table of accounting vouchers.

4. Closing and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent and the accounts are consistent.

5. Prepare accounting statements with accurate figures and complete contents, and make analysis and explanation.

6. Bind the accounting vouchers into volumes and keep them properly.

2. The main accounting entries for general enterprises to make accounts:

1. Purchase loan: taxes payable for raw materials/inventory goods-VAT payable (input tax) loan: cash on hand/bank deposit/accounts payable

2. Material collection loan: production cost loan: raw materials

3. Payroll loan: production cost/manufacturing expenses/ Management expense loan: payroll payable to employees-other payables-social security, individual tax

4. Utilities incurred, consumption of machinery and materials, etc. Loan: manufacturing expense loan: cash/bank deposit/accounts payable

5. Depreciation loan: manufacturing expense (for workshop use) management expense (for management use) operating expense (for sales use) loan: accumulated depreciation

. Loans: manufacturing expenses

7. At the end of the month, products carried forward to the warehouse are borrowed from inventory goods: production costs

8. Sales income is borrowed from cash on hand/bank deposits/accounts receivable: taxes payable on main business income-value-added tax payable (output tax)

9. At the end of the month, Accrual of additional taxes (VAT is not accounted for in this account) Borrowing: main business taxes and additional loans: taxes payable-urban construction tax payable-education fee payable-local education fee payable

1. At the end of the month, Carry forward the cost and tax of goods sold this month: main business cost loan: inventory goods loan: this year's profit loan: main business cost: main business tax and surcharge

11. At the end of the month, carry forward this month's income loan: main business income loan: this year's profit

12. At the end of the month, carry forward this month's expense loan: this year's profit loan: management expenses, and? Financial expenses of sales expenses

13. At the end of the quarter, accrued income tax debit: income tax expense loan: payable tax-payable income tax debit: profit loan this year: income tax expense

14. Carry-forward VAT (difference between purchase and sales) debit: payable tax-payable VAT loan: payable tax-unpaid VAT

Note: do it in the first month. The enterprise has just opened. Profit distribution, accumulated depreciation and surplus reserve can all be set, such as common account books. Accounting subjects are: cash bank cashier account. General ledger; Management expenses; Financial expenses; Sales expenses; Accounts receivable. Other receivables. It is suggested to set it according to the accounting subjects on the balance sheet and the needs of enterprises.

bookkeeping refers to the process of accounting treatment by accountants. The whole process from the beginning of bookkeeping to settlement and 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 (also known as accounting practice).

in the past planned economy era, accounting only passively implemented the national regulations to complete the above process. With the continuous improvement of market economy and the continuous innovation of economic business, how to deal with each business more accurately and reasonably has become a compulsory technology for accounting. At this point, accounting has been given special significance, no longer limiting the process but solving how to do it better.

In recent years, many people pay attention to accounting, which is mainly related to accounting education in China. Many schools only pay attention to theoretical education, which leads to the fact that many college graduates will not do accounting after graduation, which makes many people artificially divide accounting learning into two parts: accounting theory and accounting accounting, one focusing on theory and the other on practice. Accounting is a highly skilled course, and people pay more and more attention to accounting. Various schools have set up similar training courses. The company still keeps accounts manually, or does it need to change the old account chapter?

I suggest you use it this year, and use the new account chapter directly when you set up a new account next year. How to set up accounting books for material recovery companies, and which accounting subjects to use

1. First, set up general ledger, subsidiary ledger, cash book and deposit journal.

2. Then, prepare accounting vouchers according to the business that happened.

(1) Withdraw cash from the boss, issue a loan receipt to the boss, and enter it into the account according to the receipt.

Borrow: cash

Loan: other payables --XX boss

(2) Purchase office supplies, bank account opening fee

Borrow: management fee-office fee

Loan: cash

(.

4. Prepare the account summary table according to the accounting voucher. Register the general ledger according to the account summary table.

5. Closing accounts, reconciliation and preparation of accounting statements.

6. Tax declaration. Which accounting subjects are involved in the accounting of the demolition company

Any subject is feasible, because there is no clear answer in accounting practice! According to the actual situation of the company, such as: the company is related to the project, credited: borrowed: construction project, loan: bank deposit, how to make the company accounting management system? How to do accounting subjects?

It can be based on the following points:

1. An important basis for implementing accounting laws, regulations, rules and systems. Although the accounting laws, regulations, rules and systems formulated and released by the state are based on the reality of the overall requirements of national accounting work, and the actual situation and characteristics of accounting work in different regions and enterprises are taken into account as much as possible in the process of formulation to meet the needs of all aspects, the accounting laws and regulations released by the state are not completely suitable for the specific conditions of enterprises. This requires the accounting department of each enterprise to make necessary supplements based on the accounting laws and regulations released by the state and combined with the characteristics of production, operation and business management of this enterprise, so that the accounting management can penetrate into all aspects of operation and management. The construction of internal accounting management in enterprises is the concretization of national accounting laws and regulations, is its necessary supplement, and is also an important foundation and guarantee for the implementation of national accounting laws and regulations. Therefore, all enterprises must attach importance to and constantly strengthen the construction of internal accounting management system. 2, strengthen the objective needs of enterprise management. Financial accounting management is the central link of enterprise internal management, and it is an important comprehensive and functional management work. Strengthening the construction of accounting system and standardizing accounting work play an important role in business management. Judging from the audit of grass-roots units by group companies in recent years, violations of discipline can be found every year from the audit work, and the amount of violations of discipline in some units reaches several hundred thousand yuan or even millions of yuan. The main reason for this result is that the internal accounting management system of many enterprises is not perfect, accounting is chaotic, and financial revenues and expenditures are out of control, which not only harms the national interests and social public interests, but also adversely affects the management of enterprises. 3, improve the accounting management system requirements. At present, China's accounting management system is generally considered to be composed of four levels. The first level is accounting law, namely "Accounting Law"; The second level is accounting administrative regulations, such as Accounting Standards for Enterprises and Regulations on Chief Accountant. The third level is accounting rules, such as the industry accounting system formulated by various industries; The fourth level is the internal accounting system formulated by the enterprise according to the requirements of accounting laws and regulations. It can be clearly seen from this that the accounting system formulated within the enterprise is an important part of the new accounting management system and plays a vital role in strengthening the construction of accounting management system. The Accounting Law, Accounting Standards for Business Enterprises and industry accounting system stipulate the principles, basic methods and procedures of enterprise accounting work, especially endowing enterprises with certain financial autonomy and accounting options, which provides institutional guarantee for enterprise accounting work to better provide enterprise management activities. Enterprises should enrich and subdivide their internal accounting system according to the requirements of Accounting Law, Accounting Standards for Business Enterprises and industry accounting system, combined with their actual situation, so as to ensure the integrity and effectiveness of the accounting system. Second, the construction of enterprise internal accounting management system 1. Establish a high-quality accounting team with formal training. Accounting personnel are not only managers of business activities, but also supervisors of business management activities. From the needs of management and accounting work, there should be a group of qualified accounting personnel. They should master professional knowledge and financial system. Be able to be strict with self-discipline, be selfless, adhere to principles, be loyal to their duties and be a good housekeeper. To strengthen the construction of internal accounting management system in enterprises, the first thing is to make efforts to establish a high-quality accounting team with formal training. At present, the overall quality of our accounting team is not high. To solve the problems of uneven knowledge level and aging knowledge structure of accounting personnel, we must improve their quality through formal training and study. In order to improve the quality of accounting staff in all enterprises of Pingdingshan Coal Group Company, the Finance Department has conducted centralized training for on-the-job accounting staff in the whole company, which has further improved the professional ability and working level of accounting staff and taken a solid step to standardize the accounting order of all units and give full play to the functional role of accounting. 2. Establish an internal accounting management system. The internal accounting management system of an enterprise mainly refers to the accounting work organization system of an enterprise. It mainly includes: first, the leadership responsibility of enterprise leaders for accounting work. Enterprise leaders should be fully responsible for the accounting work of their own enterprises; Supervise and supervise the laws, regulations, rules and regulations of implementation of accounting of the accounting institutions, the persons in charge of accounting institutions, accounting staff and other personnel of the enterprise, and promote the implementation and implementation of the internal accounting management system of the enterprise; Ensure the legality, truthfulness, accuracy and completeness of accounting data, and ensure that accounting staff exercise their functions and powers according to law; Commend and reward accountants who are loyal to their duties and have made remarkable achievements. Second, clarify the chief accountant's leadership responsibility for accounting work. According to the Accounting Law and the Chief Accountant Regulations, the chief accountant organizes and leads the financial management, cost management, budget management, accounting and accounting supervision of the enterprise, and participates in the analysis and decision-making of important economic issues of the enterprise; The chief accountant is responsible for proposing plans for the establishment of financial institutions, the staffing of accounting personnel, the establishment and appointment of accounting professional positions in the enterprise; Organize the professional training and assessment of accounting personnel; Support accountants to exercise their functions and powers according to law. As far as Pingdingshan Coal Group Company is concerned, we should emphasize the system of "approving money with one stroke" by the chief accountant. Under the current economic contraction, weak market, poor sales and difficult recovery of payment, adhering to the principle of "approving money with one stroke" by the chief accountant is conducive to rational organization and allocation of funds, effective use of funds, and avoiding the loss of control of funds caused by multiple leaders approving money. Third, clarify the responsibilities of the person in charge of the accounting institution and the accounting supervisor. According to the actual situation of the enterprise, each enterprise makes clear provisions on the establishment of accounting institutions within the enterprise and the responsibilities of the person in charge of accounting institutions and accounting supervisors. Fourth, clarify the division of labor and relationship between accounting institutions and other functional institutions. The accounting department has very close contact with other functional departments of the enterprise-audit department, statistics department, salary department, sales department and material management department, and business contact often occurs in the work. Therefore, it is necessary to clarify the responsibilities, scientifically divide the work and strengthen cooperation, so as to effectively supervise and assess the management activities of enterprises. 3. Establish accounting