Manual accounting accounting process

First of all, after you bring the original certificate, you should check whether it meets the entry formalities. Seeing the signatures on the back of these original vouchers is actually the reimbursement procedure. The first person to get this bill is the handler. You should sign it first, and then take it to the finance department to verify whether the bill is formal. If it is an invoice, check whether there is a tax producer seal.

2. Prepare accounting vouchers

According to the classification of original vouchers, vouchers can be made, also called subpoenas. We got an IOU of RMB 1 0,000, and we used it as proof of accounting.

3. Register accounting books

After the voucher is checked correctly, it should be registered in the account book. First, the vouchers are numbered in chronological order, and then registered in the corresponding account books one by one according to the subjects on the accounting vouchers. If this is cash, put it on the cash account.

4. Summary of accounting vouchers

That is, the subjects and amounts of accounting vouchers are combined. I usually look at the accumulated vouchers until they are two or three centimeters thick enough, and then make a summary.

5. Register the general ledger

Register the general ledger according to the summary table of trial balance accounting vouchers. The registered general ledger and subsidiary ledger are a little different. In the subsidiary ledger, debit and credit are recorded in one line, while in the general ledger, debit and credit are recorded in one line. Also, the subsidiary ledger is recorded according to the voucher, and the general ledger is registered according to the summary.

6. Reconciliation and settlement

After recording the general ledger, it's time to reconcile and settle accounts, as long as the vouchers are correct.

7. Prepare accounting statements

After recording the general ledger and balancing the trial balance, financial and accounting statements can be prepared. These are the two statements I showed you at the beginning: the balance sheet and the income statement.

Extended information should check whether there is a tax producer seal, and then look at the following four points:

1) Whether the payer's name, date of voucher filling, economic business content, quantity, unit and amount are complete;

2) Whether the amount expressed in words and figures is consistent and whether it is consistent with cutting;

3) Whether there is the signature of the invoice issuing unit;

4) Whether there is the signature of relevant personnel. Pay attention to these when invoicing, and seal the amount with RMB symbol "RMB". If there are too many bills to be reimbursed at one time, such as plane, car and boat tickets, overdue service fees and handling fees for purchasing air tickets and boat tickets, postal and telecommunications fees, fixed catering invoices, bridge crossing fees, parking fees, car washing fees and other small scattered invoices, stickers must be used.

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