How should I calculate the cost of making safety signs for the workshop?

Included in management expenses-others;

Bookkeeping skills;

In addition to cash account, bank deposit account and general ledger, there should be at least one three-column account (such as login transaction) and expense account (that is, multi-column account, either column 17 or column 13). If there are many fixed assets, there should also be a special fixed assets account book. If it is a manufacturing enterprise, there should also be a production cost account.

According to the Accounting Law, state organs, social organizations, companies, enterprises, institutions and other organizations that carry out independent accounting must set up the following legal accounting books and ensure their truthfulness and completeness.

1, general ledger. Also known as general ledger, it is an account book opened by accounting subjects (also known as general ledger subjects), which is used to classify all economic and business matters of registered units and provide information such as assets, liabilities, capital, expenses, costs, income and achievements. There are generally two kinds of general ledger: subscription account and loose-leaf account. Each unit can set up a general ledger according to the needs of the accounting methods and financial processing procedures adopted.

2. Describe in detail. Also known as subsidiary ledger, it is set according to the subsidiary account of general ledger account, and is used to register a certain kind of economic and business matters and provide relevant detailed accounting data. The subsidiary ledger is the basic link in the formation of accounting data. With the subsidiary ledger, we can further process and analyze economic business information or data, and also provide specific information and related clues for understanding the formation of accounting information.

3. Journal. It is a special ledger, including cash book and deposit journal. Journal is an important account book for all units to strengthen the management of cash and bank deposits.

4. Other auxiliary account books. Also known as memo books, it is set for memo books. In actual accounting practice, it mainly includes the auxiliary registration of various leased equipment and materials or the memorandum book of accounts receivable and payable.

(1) Taxpayers engaged in production and business operations shall set up general ledger, subsidiary ledger, journal and other auxiliary account books in accordance with regulations within/0/5 days from the date of obtaining the business license, in which the general ledger and journal must be in a fixed format.

Individual industrial and commercial households with small production and operation scale and no ability to establish accounts can hire certified public accountants or accountants recognized by the competent tax authorities of the state to establish accounts and handle accounts on their behalf; If there are practical difficulties in hiring a certified public accountant or an accountant recognized by the competent tax authorities of the state, with the approval of the State Taxation Bureau at or above the county (city), withholding agents such as an income and expenditure voucher sticker book and a purchase and sale register can be established in accordance with the provisions of the state tax authorities. Withholding agents shall, within 10 days from the date when the withholding obligation stipulated by tax laws and administrative regulations occurs, set up account books for withholding and collecting taxes respectively according to the withholding and collecting taxes.

(2) Taxpayers and withholding agents who use computers to keep accounts have a sound accounting system and their income can be accurately and completely calculated by computers. Accounting records stored and output by computers can be regarded as accounting books, but they should be printed into written records on schedule and kept completely; If the accounting system is not perfect and the electronic computer cannot correctly and completely reflect the income and income, it shall set up a general ledger and other account books related to tax payment or tax withholding and collection. (3) Taxpayers engaged in production and business operations shall, within 15 days from the date of receiving the tax registration certificate, submit their financial accounting system or financial accounting treatment measures to the competent national tax authorities for the record. Taxpayers and withholding agents who use computers to keep accounts shall report their accounting software, procedures, instructions for use and relevant materials to the competent national tax authorities for the record before using them.

Of course, the accounting system should follow the enterprise's collection of audit accounts in the process of setting up subjects, from original vouchers-accounting vouchers-subsidiary ledger-general ledger-statements. On the premise of complying with the accounting system, we should also consider the management angle of the enterprise, which should be convenient for users to query relevant information and simple and clear.

The recognition of income shall comply with the relevant provisions of accounting. In practice, enterprises and customers should inspect the goods at the same time and issue sales invoices.

Cash receipts and payments shall, in principle, comply with the relevant state regulations on cash management. For transactions with invoices, try to collect and pay through banks.