Nantong agent bookkeeping: small business accountant how to do accounts?

In recent years, along with the continuous promotion of "double creation" activities, the number of small businesses in Nantong has also begun to rise. In the process of business operation, bookkeeping and tax reporting is one of the responsibilities and obligations that should be fulfilled. Therefore, for small and medium-sized enterprises that do not have the financial resources to set up a specialized financial department, the issue of "how to do accounting for small businesses" is increasingly being paid attention to by business operators. Next, the Nantong agent will be briefly introduced to this issue.

Usually, in the daily business activities, small business accounting, generally follow the following steps:

1, cashier arrangements for the process of business transactions produced in the original bills, vouchers and other materials for safekeeping, and timely transfer to the financial accountant. Subsequently, the accountant will review the bills, organize, and use this as the basis for the preparation of bookkeeping vouchers. That is to say, the original bills and vouchers are the premise and foundation of the enterprise's account processing, therefore, in this link, the enterprise must ensure the authenticity, legality and validity of all kinds of bills and vouchers obtained by the enterprise from all aspects.

2, the preparation of the summary table of accounts, and register a variety of detailed ledgers. After filling out the bookkeeping vouchers, business accountants should also be based on the preparation of a summary table of accounts to simplify the procedures and processes of bookkeeping. Then, the financial personnel also need to register all kinds of detailed ledgers according to the bookkeeping vouchers and summary of accounts. To reflect and record in detail the enterprise's assets, liabilities, owners' equity, expenses, costs, revenues, profits and so on.

3, the end of the month to do accrual, amortization, carry forward journal vouchers, all journal vouchers are summarized, and according to the journal voucher summary table to register the general ledger. In fact, the general ledger is used to register all the economic operations of the enterprise, to carry out general classification accounting, to provide general accounting information of the ledger book. Therefore, in the process of registering the general ledger, the financial personnel must be careful and prudent to ensure that all kinds of data registration, filling in accurate.

4, closing and reconciliation. In this step, the accounting staff must ensure that the enterprise financial work processing to do with the evidence in line with the account, the account in line with the account, the account in line with the actual. This requires that accountants in the registration of all types of books, but also need to carefully review them, and then guarantee that the books truly and accurately reflect the actual business situation.

5, the preparation of financial and tax statements. After the completion of the above operations, the accounting process will enter the preparation of financial and tax statements. In this stage, the financial personnel in the preparation of statements, need to meet the requirements of accurate data, content and other requirements, and the statement of the special circumstances to focus on the explanation and description.

6, the bookkeeping vouchers bound into a book, and for safekeeping. Small business accounting, in the completion of the above process, the business financial personnel also need to be all kinds of bookkeeping vouchers bound into a book, to be retained for inspection.

The above is a brief description of the problem of "small business accounting". Nantong agent bookkeeping that the business accounts processing is professional, accurate, directly affecting the enterprise's financial and tax security. Therefore, if the business operator in the "small business accounting how to do accounting" on this issue have doubts, you can seek formal Nantong agent bookkeeping details consulting.