How do novice accountants learn to make accounts? What is the process of making accounts? What problems should I pay attention to when sorting out vouchers?

A new accountant is not familiar with accounting work. What books do they need in actual financial operations? What is the specific process? How? What are the steps? Let's talk about this problem today, and what problems should we pay attention to when sorting out vouchers.

(A) What is the specific process of financial accounting?

1, prepare accounting vouchers according to original vouchers;

2. Prepare a T-type account according to the accounting voucher;

3. Register the bank journal and cash book according to the accounting voucher;

4. Register the subsidiary ledger according to the accounting voucher;

5. Prepare a summary of subjects according to the T-account;

6. Register the general ledger according to the account summary table;

7. Reconciliation between general ledger and cash book, bank journal and subsidiary ledger;

8. Prepare financial statements (balance sheet, income statement and cash flow statement) according to the general ledger and subsidiary ledger;

9. Check out at the end of the month. (2) Methods and precautions for sorting out vouchers

1. Daily invoice: it needs the signature of the supervisor, and the purpose should be written on the reverse side of the invoice as far as possible; An invoice corresponds to three points, one is a bank remittance slip, the other is the words paid in cash, and the third is the words unpaid. Three points must meet one of them, so that there will be no mistakes when you check out at the end of the month.

2. Payroll: When the salary is paid every month, the accounting and personnel department has a total payroll. Before paying the salary, colleagues should sign their own salary slips for confirmation, and the financial office should have the total salary confirmation.

3. Invoices for purchasing goods: you need to get the invoices, collection documents and bank remittance documents issued by the seller (if it is cash payment, please note after the invoices so that the accountants can find them).

4. Sales invoice: the invoice, outbound order and bank receipt issued by the company. If the payment is made in cash, a note should be made after the invoice so that the accountant can find it.)

5. Bank transfer and remittance receipt: the current account between the enterprise and other units, and the bank transfer receipt for inward and outward remittance.