The flow of accounting and bookkeeping work

Accounting (financial accounting) is a management activity that takes currency as the main unit of measurement, based on vouchers, uses special technical methods to comprehensively, continuously, systematically and comprehensively confirm, measure and record the economic business of a certain entity, and reports the information of capital movement to relevant parties.

Accounting management account

Set up accounts according to accounting subjects, and register economic business books every day (ten days and months); The cashier manages cash and bank deposits.

bookkeeping voucher

According to the above-mentioned original accounting vouchers, only by thinking about accounting majors and accounting subjects can accounting vouchers be prepared. Manual operation, using payment accounting voucher (purchased in store), and filling in date, business content, account name, amount in words and figures, number of original vouchers, and signature of producer (with original accounting voucher attached).

register

According to the proof of charge to an account, register the account book, register the cash book (store purchase), register the expense subsidiary ledger (and register the general ledger of these two subjects).