How to do the financial accounts of small companies?

The simple operation flow of small business accounting includes vouchers, summary, subsidiary ledger, general ledger and various reports. General steps of small company accounting: 1. Fill in accounting vouchers according to the original vouchers or the summary table of original vouchers; 2. Register the cash book and deposit journal according to the receipt and payment voucher; 3. Register the subsidiary ledger according to the accounting voucher; 4, according to the accounting voucher summary, prepare the subject summary table; 5. Register the general ledger according to the account summary table; 6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger. Extended data:

Before closing the account, all economic transactions that occurred in the current period must be registered. When closing the account, the ending balance of each account should be listed. If it is necessary to settle the amount incurred in the current month, the words "Total of this month" should be marked in the summary column, and a red line should be drawn in the lower column. If the accumulated amount of this year needs to be settled, the words "accumulated this year" should be marked in the summary column, and a red line should be drawn in the lower column; At the end of 12, the "accumulated amount of this year" is the accumulated amount of the whole year, and a double red line should be drawn under the accumulated amount of the whole year. At the end of the year, all general ledger accounts should indicate the annual amount and year-end balance. Source: Baidu Encyclopedia-Accounting.