What are the steps for accounting personnel to settle accounts at the end of the month?

Steps for accounting personnel to close accounts at the end of the month: Step 1: First, re-examine all vouchers of this month and carefully check them to reduce errors. Step 2: Check the accounts of cash, bank deposits and inventory items. Step 3: Check the cross-checking relationship between tax statements and tax payable subsidiary ledger and other subjects. Step 4: Check the balance of all subsidiary accounts and adjust the direction of abnormal balance. Step 5: Prepare the transfer entry for month-end closing.

Cash: liquidate at the end of the closing date and prepare an inventory table. Balancing cash can prove that all cash entries are correct. The cash book and all cash-related vouchers should not be checked to find out the reasons for handling. Bank deposit: prepare bank deposit reconciliation table for all detailed account numbers and conduct bank account reconciliation. Inventory: including raw materials, products in process, finished products, etc. Inventory should be made at the end of the month, and the inventory results should be checked with the subsidiary ledger. If there are differences, the reasons should be found out and handled.

Check the cross-checking relationship between the tax report and the tax payable subsidiary ledger and other subjects. Specific steps: Using the principle of bank deposit reconciliation table, check the tax input tax certification list, the quadruple software list and the enterprise tax payable-VAT payable subsidiary ledger, and then participate in the bank deposit reconciliation table to prepare the input tax reconciliation table.

Check the list of output tax on the golden tax invoice, the list of ordinary invoices and income without tickets, and the tax payable by enterprises-VAT payable (output tax). Check other tax payable details, such as input tax transfer, and the principle is the same. After checking the balance, prepare all tax returns for the month at the same time.