What does the accounting file include?

What does the accounting file include

What does the accounting file include: electronic accounting files formed, transmitted and stored by electronic devices such as computers. The budgets, plans, systems and other documents and materials of each unit belong to document files, not accounting files.

accounting files refer to various forms of accounting data, such as words, charts and so on, which are received or formed by the unit in the process of accounting, record and reflect the economic and business matters of the unit and have preservation value. It generally refers to accounting vouchers, accounting books, accounting statements and other accounting materials.

1. Accounting voucher is a written proof to record economic business and clarify economic responsibility. It includes self-made original vouchers, foreign original vouchers, summary tables of original vouchers, accounting vouchers (collection vouchers, payment vouchers and transfer vouchers), summary tables of accounting vouchers, bank deposit (loan) statements and statement of bank reconciliation.

2. Accounting books are composed of interrelated pages in a certain format, which comprehensively, continuously and systematically record various economic businesses based on accounting vouchers. It includes general ledger, various subsidiary ledgers, cash book, deposit journal and auxiliary registration memo books set by accounting subjects.

3. Accounting statement is a summary written document reflecting the accounting and financial status and operating results of an enterprise, mainly including major financial indicators express, monthly and quarterly accounting statements, and annual accounting statements, including balance sheet, income statement, financial statement, etc.

4. Other accounting materials belong to the category of economic business and are closely related to accounting and accounting supervision, and the accounting department is responsible for handling relevant data. Such as: economic contract, financial statistics, financial inventory summary, data of approved capital quota, accounting file transfer list, accounting file storage list, accounting file destruction list, etc. Accounting data, program files and other accounting materials stored in magnetic media by units that implement computerized accounting shall be managed as accounting files.

The filing scope of accounting files:

1. Accounting vouchers, including original vouchers and bookkeeping vouchers.

2. Accounting account books, including general ledger, subsidiary ledger, journal, fixed assets card and other auxiliary account books.

3. Financial accounting reports, including monthly, quarterly, semi-annual financial accounting reports and annual financial accounting reports.

4. Other accounting materials, including statement of bank reconciliation, bank statements, tax returns, accounting file transfer list, accounting file storage list, accounting file destruction list, accounting file appraisal opinions and other accounting materials with preservation value.

accounting file management

the content of accounting file management is determined by the post responsibilities of accounting file management. The specific contents of archives management are as follows:

1. Implement the provisions of Accounting Law, Archives Law and Accounting Archives Management Measures, establish and improve the management system of filing, filing, access, preservation and destruction of accounting archives, and carry out standardized, systematic and standardized management of accounting archives.

2. Do a good job in binding, cataloging, filing and sorting out accounting files.

3. form a classification according to the year, compile a table of contents of accounting files, and make them sorted and filed in a unified way, so as to ensure orderly storage, proper custody and convenient search.

4. Be responsible for filing and keeping all kinds of data, floppy disks and CDs of microcomputer system.

5. Check the archives regularly, do a good job in daily cleaning of archives management, keep the air circulation in the archives room, do a good job in moisture-proof, waterproof, insect-proof and anti-theft, strictly implement the system of consulting and reading relevant archives, improve the procedures, and fill in the records of archives use.

6. Strictly implement the archives safety and confidentiality system, do a good job in archives safety prevention and confidentiality, and prevent archives from being damaged, lost and leaked.

7. check the expiration of accounting files regularly, and handle the transfer and destruction procedures of accounting files according to regulations.

8. accept the business guidance, supervision and inspection from the higher authorities.