The whole process of financial accounting My company is a manufacturing industry

Newcomers to the bookkeeping process must see the contents include: including the review of original documents, fill out bookkeeping vouchers, review, bookkeeping, preparation of accounting statements, tax returns content basics. Specifically as follows:

One, review the original vouchers.

(1) foreign vouchers. By the business operator in the occurrence or completion of the business from outside the unit to obtain vouchers, such as the supply unit delivery tickets, bank collection notices and so on.

(2) self-made vouchers. Units to develop and fill in by the relevant departments or personnel vouchers, such as material receipt, material receipt, payroll bill, receipts, sales invoices, costing sheets and so on.

Two, fill in the bookkeeping vouchers. Can be to the end of the original documents of the same kind of summary filling vouchers, can also occur at any time to fill . But do not reverse the chronological order.

Three, review. Review for errors.

Four, bookkeeping. According to the bookkeeping vouchers registered in the accounts. Small-scale companies must book: cash journal; bank journal; general ledger; three-column ledger.

V. Preparation of accounting statements.

1, according to the general ledger account balances;

2, according to the balance of the ledger account calculations to fill in;

3, according to the total account and the balance of the ledger account analysis calculations to fill in;

4, the business check register records.

6, tax returns. Including value-added tax, business tax, local tax.

extended information

1, value-added tax:

Selling or purchasing goods, providing processing or repair and repair services is subject to value-added tax. The rate for small-scale taxpayers is 3%.

2. Business tax:

The taxpayers of business tax are the units and individuals who provide taxable services, transfer intangible assets or sell real estate within the territory of the People's Republic of China*** and the State. Different industries have different business tax rates.

3, local tax:

Also pay local tax, that is, on the basis of business tax, respectively, 7% of the urban construction tax (and 5%, 1%, depending on the size of the city) and 3% of the education surcharge and the local education surcharge of 1% (or 2%, but also different cities).

4, income tax:

Whether it is industry, commerce or services, are required to pay enterprise income tax on profits, the specific collection method: in accordance with the requirements of the enterprise income tax return, fill in the itemized income, costs, fees, expenses, calculate the profit, tax adjustments in accordance with the relevant provisions of the tax law, and calculate the taxable income.

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