How to build manual accounts for small-scale industrial enterprises

The basic procedures for building accounts are:

Step 1: Prepare a variety of account pages in accordance with the requirements of the format of the various books of accounts to be used, and the loose-leaf pages of the accounts bound in a book with a binder.

The second step: in the books of the "opening table", write the name of the unit, the name of the books, the number of books, number, starting and ending pages, the date of opening, and bookkeeping personnel and accounting staff in charge of the name, and stamped with the name of the seal and the official seal of the unit. Bookkeeper or accounting supervisor in the current year when the transfer of work, should indicate the date of handover, the name of the person who took over and supervisors, and signed or stamped by both parties to the handover, in order to clarify the financial responsibility.

The third step: in accordance with the order and name of the chart of accounts, in the general ledger page to establish the general ledger account; and according to the requirements of the general ledger account detailed accounting, in each of the subsidiary ledger account to establish the second and third ...... level of detailed accounts. The original unit should carry over the balance of the previous year's account at the same time as establishing the various levels of accounts at the beginning of the year.

The fourth step: the use of stapled books, should be from the first page to the last page of the order of the final numbering, shall not be skipped, lack of number; the use of loose-leaf type of books, should be arranged in accordance with the order of the account of the account page number. After the number of each account, should fill out the "account directory", the name of the account page into the directory, and paste the index paper (account labels), write the name of the account, in order to facilitate the search.

Industrial enterprises are those specializing in the manufacture of products, processing, production of enterprises, so some people also called industrial enterprises for manufacturing. Industrial enterprises are the most complex and representative of industrial enterprises because of the many elements involved in accounting and the problems of cost aggregation and calculation.

A, cash journal and bank deposit journal these two kinds of books are the enterprise must have. Accounting staff in the purchase, the two kinds of books each purchased a sufficient. But the enterprise opened more than two bank deposit accounts, then the amount of books needed, depending on the specific circumstances of the enterprise to determine. If the use is complete, and then purchase a new book is not too late.

First of all, according to the requirements of the opening of the books of account will be required to fill in the title page of the content required to fill in, according to the first source of cash and bank deposits in the enterprise source of registration into the cash journal and bank deposit journals.

For example, the enterprise uses the method of registering the cash journal and bank deposit journal according to the receipt of deposit vouchers, an investor transferred to the enterprise bank deposit account of a sum of money, amounting to 100,000 yuan, you can do according to the bank receipt vouchers transferred from the bank to make the enterprise bank deposit receipt vouchers: debit: bank deposits 100,000 credit: paid-in capital 100,000, and then according to the receipt vouchers to register the bank deposit Journal, if the enterprise needs to have daily cash expenditures, the accountant issued a cash check to withdraw cash 2,000 yuan, you according to the cash check stubs to do bank deposit payment vouchers: debit: cash 2,000 credit: bank deposits 2,000

Then the payment vouchers according to the registration of the cash diary and bank deposit journals. Later you can according to the daily cash and bank deposit business day by day and register the cash journal and bank deposit journal can be.

Second, the general ledger business can be based on the amount of business to buy a general ledger or several (generally there is no need to set up a general ledger of an account). Then set up the general ledger according to the business involved and the accounting accounts involved. In principle, as long as the business involves accounting accounts, there should be a corresponding general ledger book (pages) to correspond to it. Accounting staff should estimate the size of the business volume of each type of business, each type of business with the mouth of the paper to separate, and in the mouth of the paper to write the name of each type of business accounting account, so that in the registration can be found in time to register the pages, in the general ledger paging, if the general ledger pages from the first to the tenth page of the registration of the cash business, we will be in the directory to write a clear "Cash ......1~10", and in the first page of the General Ledger, we will paste the cupping paper and write "Cash" clearly on the cupping paper; the eleventh page to the twentieth page is for the bank deposit business, so we will write "Bank Deposit ......11" clearly in the table of contents. "Bank deposits ......11 ~ 12" and in the general ledger pages of the eleventh page pasted with "bank deposits" of the mouth to take the paper, and so on, the general ledger on the construction of a good.

In order to register the convenience of the general ledger, in the general ledger page paging, the best according to the order of assets, liabilities, owners' equity, income, expenses to paging, in the selection of access paper can also be assets, liabilities, owners' equity, income, expenses, according to a different color distinction, in order to facilitate the registration.

Enterprises usually have to set up the general ledger business will often be "cash, bank deposits, other monetary funds, short-term investment, notes receivable, accounts receivable, other receivables, inventory, amortized expenses, long-term investment, fixed assets, accumulated depreciation, intangible assets, start-up costs, long-term amortized expenses, short-term borrowing, notes payable, accounts payable, other payables, wages payable, benefits payable, taxes payable, other payables, profit payable, accrued expenses, long-term loans, bonds payable, long-term payables, paid-in capital (share capital), capital surplus, surplus, undistributed profits, profit for the year, product sales revenue, product sales costs, product sales taxes and surcharges, product sales expenses, other operating revenues, other operating expenses, non-operating income, non-operating expenses, prior years' income, non-operating expenses, and prior years' income and expenses. Income, non-operating expenses, adjustments to prior years' profit and loss, income tax", and so on. The registration of the general ledger can be made on the basis of the journal vouchers one by one, on the basis of the account summary table, or on the basis of the summarized journal vouchers.

Because of more accounting accounts used in the accounting of industrial enterprises, the need for general ledger books may be more, and more books need to be purchased, but also according to the amount of business and the number of accounts set up to purchase. Because the content of the inventory of industrial enterprises accounts for a large proportion, but also with the cost of costing to set up the relevant cost of the general ledger. The relevant inventory accounts are: raw materials, materials in transit, material purchases, commissioned processing materials, low value consumables, packaging, homemade semi-finished products, finished goods, etc.. Enterprises should set up the corresponding general ledger according to the account.

Costing accounts include amortized expenses, accrued expenses, auxiliary production costs, scrap losses, and basic production costs, and enterprises should also set up the corresponding general ledger according to the costing accounts.

Additionally, industrial enterprises need to set up a general ledger and product sales revenue, product sales costs, product sales costs, product sales taxes and surcharges.

Three, ledger in the enterprise, ledger set up according to the needs of the enterprise's own management and external departments of the enterprise information needs to be set up. The ledger to be set up are short-term investment (according to the investment type and object set up), accounts receivable (according to the customer name set up), other receivables (according to the receivable department, individual, project to set up), amortized expenses (according to the type of expense set up), long-term investment (according to the investment object or according to the nominal value, premium, discount, the relevant cost set up), fixed assets (according to the type of fixed assets set up, in addition). For fixed assets ledger pages can be replaced every year without new pages), short-term loans (set up according to the type or object of short-term loans), accounts payable (set up according to the object of accounts payable), other payables (set up according to the content of payable), payroll payable (set up according to the payable department), welfare payable (set up according to the content of the composition of welfare payable), and taxes payable (set up according to the type of taxes), Product selling expenses, administrative expenses, and financial expenses (all set up according to the composition of expenses). Enterprises can increase or decrease the setup of the ledger according to their own needs. Daily based on the original documents, summarized original documents and vouchers to register a variety of ledgers. No matter how the ledger is categorized, the sum of the closing balances of each account ledger should be equal to the closing balance of its general ledger.

In an industrial enterprise, the general ledger should also be increased according to the above increase in the general ledger, the corresponding detailed accounts. In enterprises that use materials at actual cost, a material in transit or material purchase ledger should be set up in order to account for the actual cost of materials from different sources. In the enterprise that materials are priced according to the planned cost, it is necessary to set up the material procurement ledger and adopt the horizontal line registration method to register the actual cost of material purchases and the planned cost of issued materials according to the various types of specifications and models of materials, and to reflect the material cost differences according to the differences between the actual cost and the planned cost; in addition to matching the materials priced according to the planned cost, it is possible to set up the "Material Cost Difference "Ledger, it is the raw material allowance adjustment account, the same as raw materials, it is also set up according to the varieties of materials, specifications set up to reflect the actual cost of various types or types of materials and the difference between the cost of the plan, the calculation of material cost differences in the allocation rate.

To calculate product costs to set up the basic production cost ledger, also known as product cost ledger or product costing sheet. According to the costing method chosen by the enterprise, can be set up by product variety, batch, category, production step ledger; auxiliary production cost ledger, to reflect the collection of auxiliary production costs or auxiliary production costs and the allocation of auxiliary production costs and transfer out of the completed auxiliary production products, auxiliary production cost ledger should be set up according to the auxiliary production department. Withholding costs, amortized cost ledger can be set up according to the business items of withholding and amortization, such as withholding interest, employee education expenses, major repairs, amortized rent, repair costs, books and newspapers, and so on. Manufacturing cost ledger is all industrial enterprises must set up, it is based on manufacturing cost accounting content such as wages, depreciation, repair costs, amortization of low-value consumables, labor insurance costs, etc. to set up.

The profit and loss ledger has product sales revenue, product sales cost, product sales costs, administrative expenses, financial expenses, non-operating income, non-operating expenses, investment income and so on. Product sales revenue and product sales cost ledger can be set up according to the product varieties, batches, categories, product sales costs, management costs, financial expenses in accordance with the type of expense set up, non-operating income, non-operating expenses according to the type of income and expenditure set up, investment income according to the nature of the investment and the type of investment to set up.

Four, other issues due to the cost of industrial enterprises is more complex, so in the enterprise accounts, in order to facilitate the preparation of vouchers, to design a number of calculations with the form, such as: material cost allocation form, material receipt, wage cost calculation form, depreciation cost allocation form, scrap loss calculation form, auxiliary production cost allocation form, product cost calculation form and other related costing form