How do small and medium-sized enterprises deal with old accounts and disorderly accounts quickly? What are the ideas and methods?

Many small and medium-sized enterprises often leave their jobs because of accounting or unprofessional accounting, which leads to a mess of the company's financial accounts. It's time to clean up these old accounts.

Otherwise, it will affect the operation of the company and even be punished by the tax authorities. How can we quickly clean up the company's old accounts and disorderly accounts?

1, counting cash on hand

Check the cash on hand with the cashier and check with the account. If any inconsistency is found, the reasons shall be found out and the accounts shall be adjusted. After counting, fill in the cash counting report as the original voucher, and adjust the account book records of cash date bookkeeping.

Step 2 check bank deposits

Ask the cashier to print out the bank statements of all the banks where the account is opened and check them one by one. If it is inconsistent with the account, the reasons should be found out and the bank accounts should be adjusted to the bank statement through the bank statement.

Check the balance of the bank statement with the balance recorded on the bank deposit date through the statement sent by the bank. If they don't match, the reasons may be:

A, one party bookkeeping error;

B. If there are any outstanding items, the bank statement should be adjusted until it is consistent.

3, inventory warehouse inventory

Organize financial and warehouse personnel to check all the company's inventories and check them with the inventory subsidiary ledger to ensure that the accounts of each inventory are consistent. If there are differences, we should find out the reasons and make adjustments to make the accounts consistent with the facts.

4. Inventory the company's fixed assets

Check the company's fixed assets with equipment management personnel. On the one hand, check whether the accounts are consistent with the actual fixed assets, on the other hand, set up a small card of fixed assets and post it in a conspicuous place of fixed assets for the next check.

Inventory, fixed assets and other property materials in the warehouse shall be counted one by one, and the inventory voucher shall be filled in, and checked with the book balance to determine the inventory loss and inventory gain. Fill in the actual deposit and deposit comparison table as the proof of account book adjustment.

5. Check accounts receivable with customers.

Mainly check sales contracts, quotations, delivery notes and other documents.

Make an account receivable statement for each customer and give it to the salesperson for verification, and then the salesperson will send the bill to the customer for verification. After verification, the other party will stamp it and mark it consistently, and then return it. If there is any discrepancy, a "current account checklist" should be compiled to explain the situation, indicate the inconsistent accounts, and adjust the accounts receivable to make them consistent with the customers.

6. Check accounts payable with suppliers.

Check contracts, receipts and other documents.

Require suppliers to make accounts payable statements for each supplier and send them to the buyer for inspection. After the buyer inspects the goods, it shall be handed over to the financial personnel for inspection, stamped and marked, and then returned. If there is any discrepancy, it is necessary to explain the situation in the "current account inventory table" and carry out accounting treatment.

7, check the national tax returns

Check the tax declaration of the national tax declaration system, be familiar with the situation of each system, and check whether the relevant tax-related data on the account are consistent with the data of the tax declaration system. If not, find out the reason and make adjustments.

8. Check the local tax returns

Check the local tax return, and check whether the tax-related data of the account is consistent with the online local tax return. If not, find out the reason and make adjustments.

9. Collect all kinds of documents

That is, the documents needed by enterprises to make accounts, such as bank running list, production application form, sales outbound order, contract, various reports, etc.

10, account establishment or accounting treatment

After the above documents are prepared, you can prepare to set up accounts for enterprises without hukou, and enterprises with hukou can handle them according to the actual situation.

To sum up, sorting out chaotic accounts requires all kinds of inventory, data collection and account establishment. After rationalization, one of the most important tasks is to institutionalize and rationalize financial work.