What are the problems in basic accounting work?

1, accounting treatment is not standardized.

The main link of accounting is accounting treatment. We know that when an economic business happens, we must first fill this economic business classification into the designated accounting subjects to ensure the balance of the accounting equation. But now some cashiers and accountants are not standardized in accounting treatment, and there may be the phenomenon that the subjects are wrong or the amount is wrong.

This may lead to unbalanced trial or incorrect accounting vouchers. In addition, some accountants do not pay enough attention to the case of the amount in the original vouchers, which is easy to cause the original vouchers to be tampered with artificially. Therefore, in accounting treatment, we should pay attention to standardizing the reporting, ensure the correctness of the amount and subjects, and reduce unnecessary troubles.

2. Accounting vouchers are not standardized.

We can see that the original vouchers will be irregular, and some institutions now also have irregular accounting vouchers.

After the original accounting voucher was processed, we classified and summarized it on one accounting voucher, but now the person in charge of the summary audit column of many accounting vouchers is not accurate enough, and there is no direct person in charge for the wrong accounting revision, which may cause some checking troubles when summarizing the account books in the future.

3. The account book registration is not standardized.

At present, some institutions have not set up corresponding account books when compiling account books, or the account books are not set up in line with the requirements. Moreover, some units have not set up a specific supervisor to be responsible for the audit of account book registration, which leads many accountants to ignore the standardization of account book registration for convenience.

4. The preparation of accounting statements is not standardized.

At the end of each year, institutions should summarize the account book information and draw the information of each subject into accounting statements, in order to reflect the situation of their own units this year. At present, some institutions do not pay attention to the preparation of statements, and the statements are not complete enough, or in order to better reflect the performance of the units, they inflated assets in the accounting statements, reduced liabilities, and maliciously tampered with the data in the statements, all of which are behaviors that do not conform to the accounting management norms [1].

5. Weak analytical skills.

When analyzing the statements at the end of the year, according to the regulations, institutions should provide relevant data to the industry directors to reflect the situation of their own units in a timely and accurate manner. At present, many leaders of public institutions ignore the cultivation of analytical ability. Faced with the annual financial statements, they can't find problems in time and draw accurate conclusions. This is very unfavorable to the future development of the unit and even hinders the future development direction of the unit.

Extended data

How to avoid problems in basic accounting work;

1, problem accounting should be based on the actual economic business, in accordance with the provisions of the accounting treatment, to ensure that accounting indicators are consistent, comparable and consistent with accounting treatment.

2, the setting and use of accounting subjects, the accounting content should comply with the provisions of the unified national accounting system, including accounting standards; Second, the accounting subjects used should meet the requirements of compiling unified accounting statements and ensure that the data sources of various items in accounting statements are legal, true, accurate and complete.

3. At the same time, as an exception of public institutions, it is required that the setting and use of accounting subjects of public institutions should conform to the provisions of the unified national accounting system of public institutions to meet the requirements of national budget management.

4. If the original voucher is found to be wrong, the issuing unit shall re-open the L/C or correct it, and the correction place shall be stamped with the official seal of the issuing unit. According to the provisions of the Code, the basic elements that an original voucher must have are: the name of the voucher; Date of filling in the voucher; The name of the unit or individual who fills in the voucher; Signature or seal of the person in charge; The name of the unit that accepts the certificate; Content, quantity, unit price and amount of economic business.

Baidu Encyclopedia-Basic Accounting Work Standard