Is it difficult for accountants to do accounts?

Common problems easily encountered by novices in accounting work;

1. What should an accountant consider first when he arrives at a newly established company?

First of all, we should consider establishing and perfecting various financial rules and regulations; Then, consider the accounting system, accounting methods and taxes involved in the new company; Finally, start to establish accounts.

2. What is the first accounting voucher of the newly established company?

The first accounting voucher when an enterprise is established must be: Debit: bank deposit/fixed assets/inventory/intangible assets/matching loan: paid-in capital.

3. Small tax that must be solved in the first month?

1. Calculation of VAT amount;

II. Providing Local Taxes According to the requirements of the tax law, enterprises should pay part of local taxes while calculating and paying value-added tax, mainly including urban maintenance and construction tax and education surcharge. Most areas have begun to pay local education surcharges;

3. Calculation and payment of other taxes In normal months, enterprises only need to consider the calculation of value-added tax and withholding local tax, but individual months, such as quarters and the end of the year, should calculate and pay income tax; According to the requirements of the tax authorities, stamp duty, property tax and land use tax shall be paid quarterly or semi-annually.

4. If the company only involves local taxes, do you still need to apply for national tax registration?

According to the provisions of the Tax Administration Law, newly established enterprises must go through the tax registration within 30 days after obtaining the industrial and commercial license. In practical work, in order to get the invoice and start business as soon as possible, we should go through the tax registration formalities immediately after getting the organization code certificate. The national tax registration is handled at the national tax registration window in the service hall. Partnership enterprises, if there is no sales behavior, only provide services (excluding repair and replacement industries), do not need to apply for national tax registration.

5. What account books are generally needed to establish accounts?

First, adapt to the enterprise. The scale of an enterprise is in direct proportion to its business volume. Large enterprises have a large business volume and a complex division of labor, and many accounting books are needed. The scale of the enterprise is small and the business volume is small. In some enterprises, an accountant can handle all economic business, so when setting up account books, there is no need to set up many accounts. All subsidiary accounts can be merged into one or two.

Second, according to the needs of enterprise management. The purpose of establishing account books is to meet the management needs of enterprises and provide useful accounting information for management. Therefore, when establishing account books, we should not only meet the management needs, but also avoid repeated bookkeeping and bookkeeping.

Third, according to accounting procedures. The accounting procedures adopted by enterprises are different with different business volumes. Once an enterprise chooses an accounting treatment scheme, it also chooses the setting of account books. If the enterprise adopts the accounting processing procedure of accounting vouchers, the general ledger of the enterprise will be registered in chronological order according to the accounting vouchers, so you should prepare the chronological general ledger.

6. What is the process of monthly bookkeeping?

The accounting process is the process from making vouchers to preparing accounting statements, also known as accounting cycle. Simply put, it is to make accounting vouchers according to the original vouchers, then make detailed accounts according to the accounting vouchers, then summarize them, then make general ledger according to the summary table, and finally make statements according to the general ledger. A month's business will be over, and then tax returns and taxes will be paid.

7. Several problems that need to be solved when the registered capital is not in place.

Answer: It should bear civil liability within the scope of capital contribution.