How to keep accounts for small businesses

When there is no sales or the turnover is less than the fixed tax turnover, the following entries will be made:

Debit: Tax payable - value-added tax

Debit ：Tax payable--urban construction tax

Debit: Other payable--education fee surcharge

Loan: bank deposit

At the same time, tax provision: borrow : Main business taxes and surcharges

Credit: Taxes payable--value-added tax

Credit: Taxes payable--urban construction tax

Credit: Other payables Payment - Educational Fee Surcharge

When sales occur, the "main business income" is reflected based on the actual amount. If the sales are greater than the fixed amount, the taxes payable are calculated based on the actual sales. And make corresponding accounting entries.

Extended information

1. When registering the account books, the date, number, economic business content summary, amount, etc. of the accounting voucher should be recorded item by item in the account. Registration should be accurate, timely and clearly written.

2. In order to keep the account book records clear and durable, facilitate the storage of accounting books, and facilitate long-term review and use, alteration is prohibited. When keeping accounts, you should use pens and carbon ink, blue and black ink pens, and gel pens to write. Pens or ballpoint pens are not allowed (except for bank's carbon copy account books).

3. The words and numbers written in the account book should be written close to the bottom line of the row, accounting for about 2/3 or 1/2 of the entire row. The numbers should be arranged evenly, and the small and large numbers should be aligned. In this way, not only the figures can be clearly reflected, but also the accounting errors can be corrected easily.

4. After registration is completed, the accounting voucher must be signed or stamped. And indicate the registered symbol "√" (indicating that it has been registered in the account) so that you can check whether there are any omissions or errors in the accounting.

5. The general ledger should be registered according to the accounting voucher summary table; the date and voucher number should be filled in according to the accounting voucher summary table. In addition to "last year's settlement" and "predecessor page", the summary column should fill in the starting and ending numbers of the voucher summary.

The detailed account should be registered according to the accounting voucher, and the date should be filled in with month and day. If there are multiple transactions in the same month, except for the first and second transactions, the following transactions can be replaced by dots, but the first one on the page change , two items must be filled in. The voucher number column and summary column are filled in according to the accounting voucher number and summary.

Reference material accounting Baidu Encyclopedia