What are the important characteristics of manual accounting stage?

Manual accounting refers to a calculation method mainly supported by material tools such as paper, pen, ink and abacus. , and its performance in handling accounting information. Its stage characteristics are: 1, data collection and input; 2. Store data or materials; 3. Data processing, such as sorting, classification, calculation and statistics; 4. Transmission of information and data.

Manually process business processes:

(1) When daily economic business occurs, the business personnel submit the original vouchers to the accounting department. Voucher entry personnel, with the support of basic accounting information of enterprises, directly prepare vouchers according to the original vouchers and save them in voucher files.

(2) Review the vouchers in the voucher file. If approved, the accounting voucher will be marked as approved; Otherwise, unapproved vouchers will be submitted to the entry personnel.

(3) Register the journal, and the cashier registers the cash book and deposit journal according to the receipt voucher and payment voucher.

(4) Register various ledgers. General units set up various accounting posts according to the business volume, that is, multiple accountants register multiple general ledgers respectively, such as an accountant who registers accounts receivable general ledger; A detailed account of special registration materials, etc.

(5) Register the general ledger according to the account summary table, and the general ledger accountant regularly prepares the account summary table according to the accounting voucher, and registers the general ledger according to the account summary table.

(6) At the end of the month, as the general ledger, journal and subsidiary ledger are registered by multiple accountants respectively, it is inevitable that there will be errors of one kind or another. Therefore, at the end of each month, accountants should check the journal with the general ledger, and check the subsidiary ledger with the general ledger to ensure that the accounts are consistent. In addition, the accountant must also close the account at the end of the month, that is, calculate the current amount and balance of the account, and end the account book record.

(7) Perform automatic reconciliation according to the banking business and bank statement in the enterprise bank account, and generate a balance reconciliation table.

(8) Query and generate reports, and prepare accounting reports and internal analysis tables required by managers according to journals, subsidiary ledgers and general ledgers.

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