How to do the company books?

The company ledger steps are as follows:

1. company introduction, mainly including the company's development history, operating conditions, main personnel composition and other important components;

2, the company's personnel attendance records, clearly record the company members' commuting time;

3, the company's assets, capital flow records, clearly record the company's main business, assets and cash flow discrepancy;

4, the company's annual summary report, a clear analysis of the company's operating results in this year and future development plans.

Company bookkeeping refers to company bookkeeping. Refers to the custody account, business daily report, product process handover table, etc. It is the general name of the data used by various business departments to manage and count their daily work. The ledger is not only statistics, but also documents, work plans, work reports, work summaries and work summaries.

legal ground

Company Law of the People's Republic of China

Article 28 Shareholders shall pay their respective subscribed capital contributions in full and on time in accordance with the Articles of Association. Where shareholders make capital contributions in cash, they shall deposit their capital contributions in full into the account opened by the limited liability company in the bank; Where non-monetary property is used as capital contribution, the formalities for the transfer of property rights shall be handled according to law.

Where a shareholder fails to pay the capital contribution in accordance with the provisions of the preceding paragraph, he shall be liable for breach of contract to the shareholder who has paid the capital contribution in full and on time. Article 33 Shareholders have the right to consult and copy the Articles of Association, minutes of shareholders' meeting, resolutions of the board of directors, resolutions of the board of directors and financial and accounting reports.

Shareholders may request to consult the company's accounting books. Where a shareholder requests to consult the company's accounting books, he shall submit a written request to the company, explaining the purpose. If the company has reasonable reasons to believe that the shareholders' access to the accounting books has improper purposes, which may harm the legitimate interests of the company, it may refuse to provide access, and shall give a written reply to the shareholders within 15 days from the date of the shareholders' written request, explaining the reasons. If the company refuses to provide inspection, the shareholders may request the people's court to require the company to provide inspection. Article 34 Shareholders shall receive dividends in proportion to the paid-in capital contribution; When the company increases its capital, shareholders have the priority to subscribe for the capital contribution in proportion to the paid-in capital contribution. Except that all shareholders agree not to pay dividends according to the proportion of capital contribution or not to subscribe for capital contribution in priority.