Accounting manual bookkeeping process

The process of bookkeeping:

1, according to the cashier transferred to a variety of original documents for review, after the audit is correct, the preparation of bookkeeping vouchers.

2, according to the bookkeeping vouchers to register a variety of ledgers.

3, the end of the month for the accrual, amortization, carry forward vouchers, all vouchers are summarized to prepare a summary of vouchers, voucher summary table, according to the summary of vouchers to register the general ledger.

4, closing, reconciliation. To do the evidence in line with the accounts, accounts in line with the accounts, accounts in line with the actual.

5, the preparation of accounting statements, to achieve accurate figures, complete content, and analyze the description.

6, the bookkeeping vouchers bound into a book, properly stored.

Expanded Information:

Enterprise Accounting Procedures

1, based on the original vouchers to prepare bookkeeping vouchers

2, based on the bookkeeping vouchers to prepare the account Summary

3, according to the vouchers and summary of accounts register accounting books (including general ledger and ledger)

4, according to the accounting books (mainly the general ledger) to prepare accounting statements (including balance sheets and income statements)

5, according to the accounting statements to prepare tax returns

6, the end of the year to carry forward the profit and loss (you can also carry forward profit and loss)

7, according to the accounting statements to prepare tax returns

8, the year end of the profit and loss (you can also carry forward the profit and loss)

9, the year end of the profit and loss (or carry forward the profit and loss)

7, the preparation of annual accounting statements (including balance sheets, profit and loss statements, cash flow statements)

8, according to the annual accounting statements to prepare the annual income tax returns and other tax remittance self-checking forms

Baidu Encyclopedia - Accounting