About how to make an external account

The method of making an external account is as follows:

1. First, you should have your own software to keep accounts, and then set up your own account system. If you keep accounts manually, you can ignore this step.

2. Then find the company's professional accountant to review the original documents, such as the audit of invoices, the authenticity of some invoices, and whether the amount reimbursed by some invoices is correct.

3. When filling in accounting vouchers according to the original voucher paste sheet, attention should be paid to the selection of accounting voucher subjects and the correct amount, and the selection of accounting voucher subjects should comply with laws and regulations.

4. Finally, establish the general ledger and subsidiary ledger according to the balance table. Fill in the income statement and balance sheet according to the account table. Of course, these forms will be given directly in the software and need not be filled in manually. If you keep accounts by hand, you must understand the cross-checking relationship between tables.

Extended data:

Steps and precautions for making external accounts

(A) external accounting steps

1. 1. Establish and improve the financial management system and set up various account books, such as general ledger, subsidiary ledger and journal.

2, according to all kinds of original documents for review, after the audit is correct, prepare accounting vouchers.

3. Register account books according to accounting vouchers.

4. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

5. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.

6, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.

7. Bind the proof of charge to an account into a book and keep it properly.

(2) Precautions

1. Use accounting subjects correctly according to the industry of the unit.

2, using the correct method for cost accounting, master the cost range, deduction standard.

3. Familiar with tax policies, tax rates of various taxes and fees, accrual basis, etc.