What financial knowledge do you need to learn to start your own company?

Every financial personnel should know this process, but also understand the relevant financial software. At present, enterprises with slightly larger scale or higher management level all adopt information management. You should know how to use this software and how to install it. As long as the voucher is made correctly, everything else is done by computer: voucher-summary-subsidiary ledger-general ledger-various reports, etc. It is very important to understand the financial process first.

First, the general link:

1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers.

2. Register the cash book and deposit journal according to the receipt and payment voucher.

3. Register the subsidiary ledger according to the accounting voucher.

4, according to the accounting voucher summary, prepare the subject summary table.

5. Register the general ledger according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.

If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day.

Second, the specific content:

1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, it must be signed by the financial (manager) authorized person), and then prepare the account summary table, and register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to balance the account summary table as much as possible to ensure that the records are not wrong). Every time a transaction occurs, register the subsidiary ledger according to the bookkeeping voucher.

2. Pay attention to month-end depreciation and amortization of prepaid expenses. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are accumulated depreciation borrowed from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. There will be tax refund and surcharge at the end of the month, which is actually local tax. It is to extract taxes and surcharges, including urban construction tax and education surcharge. And tax decisions.

3. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss account to the current year's profit, and lend the current year's profit from the main business income (investment income, other business income, etc.). ). The second entry: borrowing the main business costs (main business taxes and surcharges, other business costs, etc. Judging from this year's profits. After the transfer, if the difference is in the debit, it is a loss and no income tax is required. If it is in the lender, it means that the profit needs to pay income tax. Calculation method: income tax = deduction difference * income tax rate, then make accounting vouchers, borrow income tax to pay taxes-income tax payable, and borrow income tax from this year's profits (although income tax is related to profits, it is not a loss and does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive. If it is positive, it is necessary to calculate income tax. At the same time, we should pay attention to the accounting method of income tax. When the tax payable method is adopted, the income tax account and the tax payable account are equal. When adopting the tax impact method, when timing difference exists, the income tax account and the tax payable account are not equal. ).

4. Finally, prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.) in the general ledger. ), liabilities (notes payable, accounts payable, etc. ), owner's equity (paid-in data, capital reserve, undistributed profit and surplus reserve) (refers to the amount registered on the last day of the general ledger account), and is summarized according to the profit and loss account or account of the general ledger (such as management fee).

(The main business income and tax payable should be determined according to the tax amount copied in the national tax every month, because the tax controller will print a form with specific figures on it. )

5. What's left is binding vouchers, writing report notes, analyzing situation tables and so on.

6, pay attention to the problem:

First, the above except the preparation of accounting vouchers and registration ledger, are carried out at the end of the month.

B, at the end of the month to settle cash and bank accounts, must be consistent with the account certificate, the account is consistent. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding funds. Pay attention to the time when filing taxes at the beginning of the month, and don't file taxes late. In addition, the invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions every month, including accounts receivable, accounts payable and other accounts receivable.

Third, report the problem:

Enterprise accounting statements include four kinds of statements, namely balance sheet and income statement, profit distribution statement and cash flow statement. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute their own profits. The cash flow statement is only compiled according to the requirements of tax authorities, and different regions and provinces have different requirements. The tax authorities will look for you during the annual inspection in April. (Management, finance, business, manufacturing and other expenses have no balance at the end of the month, and the settlement method adopts the report method, and the balance can be left at the end of the profit and loss account; If there is a balance of manufacturing expenses, it belongs to the expenses to be distributed in the products and is treated as inventory on the balance sheet. You should look at what's on your income statement. As long as you have it in your account, you can carry it forward and it is not easy to make mistakes. The profit of this year in the income statement should be consistent with the profit in the balance sheet.

Details added:

1, value-added tax and enterprise income tax are registered in the national tax after the national tax newspaper (2002 1); Personal income tax and other taxes are declared in local tax.

2. Month-end certification (input tax); Copy tax at the beginning of the month (output tax)

3. Wage 65,438+000%, welfare 65,438+04%, trade union 2% and staff education 2.5%. (The tax law stipulates that enterprises, institutions and social organizations that establish trade union organizations shall deduct the funds allocated to trade unions from 2% of the total wages of all employees on the basis of the special receipt issued by the trade union organization every month and pay them before tax. If a "special receipt for the appropriation of trade union funds" cannot be issued, the extracted trade union funds shall not be deducted before the enterprise income tax).

4. Three insurances and one gold: housing accumulation fund, endowment insurance, medical insurance and unemployment insurance.

5. Transportation fees, handling fees, reasonable losses and inspection fees of circulation enterprises are included in operating expenses, and industrial enterprises are included in costs.

6. If there is no trade union organization in the unit, trade union funds cannot be accrued, let alone adjusted after accrual. Income tax only needs to be withdrawn once a quarter, not once a month.

7. "Basic depositors" generally withdraw cash, and it is generally stipulated that settlement accounts cannot withdraw cash unless there are special circumstances (supplemented by Zhong Shu).

8. Travel expenses: transportation expenses, accommodation expenses, food subsidies, post and telecommunications expenses, luggage freight and miscellaneous expenses.

9. The cashier's journal shall be kept for 25 years.

A few useful items:

1, long-term cash payment

Borrow: cash

Loan: loss and surplus of pending property.

Borrow: Loss and overflow of pending property.

Loan: non-operating income (note: the reason cannot be ascertained)

2. Cash shortage

Borrow: Loss and overflow of pending property.

Credit: cash

Debit: other receivables-cash shortage receivables (single item)

-Insurance compensation receivable

Management expenses-cash shortage (note: the reason cannot be determined)

Loan: loss and surplus of pending property.

3. Withdraw welfare funds

Borrow: production cost

production cost

Management cost

Loan: welfare funds payable

4, provision for trade union funds

Borrow: management expenses-union funds

Loans: other payables-trade union funds

5, provision for employee education funds

Borrow: management expenses-employee education expenses

Loan: other payables-employee education expenses

Step 6 pay wages

Borrow: Payable wages.

Credit: cash

Taxes payable-personal income tax payable

Accounts payable-others

Other receivables (withholding)

7, extraction of urban construction tax

Debit: main business tax and additional/other business expenses.

Loan: taxes payable-urban construction tax payable

8. Additional funds for education expenses

Borrow: main business taxes and surcharges

Loan: other payables-education surcharge

9. Stamp duty

Debit: management expenses/prepaid expenses

Loan: bank deposit/cash (stamp duty per book in 5 yuan)

Cashier Work

1. Handle bank deposits and cash withdrawals.

2. Be responsible for the management of checks, drafts, invoices and receipts.

Third, do a good job in bank accounts and cash accounts, and be responsible for keeping the financial chapter.

Fourth, responsible for reimbursement of travel expenses.

1. Employees who need to borrow money on business trips must fill in the loan slip, and then submit it to the general manager for approval and signature, and submit it to the financial audit. After confirmation, the cashier will issue the money.

2. After returning from business trip, employees should fill in the payment voucher truthfully, and affix the receipt or invoice on the back of the voucher, which will be signed by the witness first, then by the general manager, and reimbursed by the cashier after accounting review.

5. Payment of employees' wages.

receipts and disbursements

1. For cash receipts and payments, the amount shall be counted in person, and the authenticity of the face value shall be paid attention to. If counterfeit money is confiscated, the responsible person shall be responsible.

2. Once the cash is paid, a "cash payment stamp" shall be affixed to the original voucher. The responsible person shall be responsible for overpaying or underpaying the amount.

Send the cash received every day to the bank, don't "sit on the branch".

4, do a good job of daily cash inventory, so that the accounts are consistent. Make cash statements to prevent cash gains and losses. After work, cash and equivalents are returned to the general manager.

5. Generally, large denomination cash payment business is not handled, and payment is made through transfer or remittance procedures. Special circumstances require approval.

6, employees go out to borrow money, regardless of the amount, must be signed by the general manager, approved by the loan. If the loan is not approved and there is a dispute, the responsible person shall bear the responsibility.

Bank account processing

1. When registering a bank journal, distinguish the accounts first to avoid crossing the line. Open trading procedures.

2. Make the balance of each account every day, so that the general manager and financial accountant can understand the fund operation of the company and dispatch funds. Fill in the statement before going to work every day.

3, keep all kinds of blank checks, shall not be arbitrarily misplaced.

4. The accounting seal of the company is generally kept by the cashier.

C. reimbursement review

1. Whether the agent signs the payment voucher and whether the witness signs it. If not, it should be added.

2. Whether the original bill attached to the payment voucher has been altered. If yes, ask why or not reimburse.

3. Whether the formal invoice is mixed with the receipt, if any, it should be posted separately (in principle, except for the financial bills with the seal of financial supervision, the rest of the receipts will not be reimbursed, nor will they be deducted before tax, and will be added to the account books).

4. Whether more than three items are filled in the payment voucher. If it exceeds, it must be re-filled.

5. Whether the size and amount are consistent. If not, it should be corrected and re-filled.

6. Whether the reimbursement content is reasonable. Otherwise, it will refuse to pay. If there are special reasons, it should be approved.

7. Whether the payment voucher is signed by the general manager. If not, it will not be reimbursed.

Work practice at the end of the month and the beginning of the month

The end of each month and the beginning of each month are the busiest and most important times for accounting, and the work results of one month should be summarized, reported and declared in these days. The more nervous you are, the more likely you are to make mistakes. Therefore, accountants should classify their monthly work, prioritize it and don't work blindly. Taking the general VAT taxpayer as an example, this paper lists the key points that should be paid attention to in monthly accounting:

I. Calculation of VAT amount

(a) actively check the sales business, fill in the expense invoice as soon as possible, and determine the output tax for the current month.

Sales is the focus of enterprise's daily work and the core of enterprise management. Sales invoice is a legal document for financial accounting and determining the occurrence of business. Therefore, enterprises should issue invoices to the other party as soon as possible when the sales business occurs to determine the sales situation of the month.

A business has a period of time from signing a contract to the delivery of the company, the acceptance and confirmation of the other party, and the filling of invoices. This period of time is different because of the size of customers, the frequency of business contacts and the acceptance procedures of various companies. Sometimes the sales enterprise can't even determine the billing time independently, but can only make the billing according to the customer's demand, which is inconsistent with the billing requirements stipulated in the tax law.

As the financial personnel of an enterprise, especially those responsible for tax work, they must be quite clear about the daily sales business of the enterprise, be familiar with the billing requirements of big customers, and be able to meet the customer requirements without delaying the normal work of the company. In order to coordinate the work of both parties, accountants should start to verify the invoiced tax amount in the current month around the 20th of each month and complete the business that should be invoiced as soon as possible. Usually, enterprises will stop filling in invoices three days before the end of each month. Therefore, if the enterprise needs the other party to invoice, it should contact as soon as possible, and don't wait until the end of the month to negotiate with the other party.

(2) Carefully check the input invoice of the current month to ensure that the invoice is authenticated in time and determine the input tax amount of the current month.

Usually, the goods arrive at the enterprise ahead of the invoice, and the enterprise should also confirm the issuance of the invoice when receiving the goods, and contact the other party to ask for the invoice if the invoice is not received within the specified time.

Input invoices can only be deducted after being certified and audited by the tax authorities. At present, the authentication of special invoices is generally self-authentication through online remote authentication system, and those that are not self-authentication by their own units must go to tax authorities or intermediaries for authentication. Therefore, enterprise accounting should be certified in time within the specified time to determine the input tax for the current month.

When an enterprise inputs a large number of invoices every month, it usually does not authenticate all invoices within one month, but selectively authenticates some invoices. Invoice authentication mainly considers three factors: first, the tax paid in the current month. Calculate the tax of the current month from top to bottom within the scope of tax burden stipulated by the tax authorities; Second, consider accounting inventory and cost treatment. Some goods are purchased and sold in the same month, and these invoices should be certified in the same month, otherwise the book inventory will be negative; The cost calculation of production enterprises needs raw materials. If the invoice of materials used for production in that month is not certified, the product cost will be reduced. Third, whether the invoice will expire. According to the requirements of the tax law, invoices should be certified within 90 days from the date of filling out (the validity period of different types of invoices is slightly different, see the Provisions on Time Limit of Input Tax Deduction for details). Because most enterprises, especially commercial retail enterprises, do not invoice for sales, resulting in excessive input invoices and delayed certification. Therefore, enterprises should carefully check the input invoices of the current month when identifying invoices, and identify the invoices that are about to expire first.

(three) control the output tax invoice, control the input tax invoice tax, and do a good job in tax calculation and payment.

Value-added tax The main tax paid by general taxpayers is value-added tax, which is usually calculated by subtracting the input tax of the current month and the remaining input tax of the last month. The calculation of VAT is relatively simple, but it is very complicated to control. Enterprises should consider the billing of output items and the receipt and certification of input invoices in the current month, as well as the tax burden requirements of tax authorities for enterprises.

In order to control the payment of enterprise value-added tax, the tax authorities have formulated corresponding tax burdens according to different types of enterprises, that is, the amount of value-added tax that should be paid in the whole year (see the introduction above for the calculation method). Prevent enterprises from underpaying value-added tax through illegal operations. Enterprises usually control the amount of value-added tax paid near the tax standard line, sometimes slightly lower than the tax standard. The tax burden standards vary from place to place, and there are also differences in implementation. Enterprises should adjust measures to local conditions and conscientiously implement them.

The tax payment standard of the tax authorities refers to the tax payment requirements completed by enterprises throughout the year, and it is normal for enterprises to pay less or more taxes in individual months. However, the person in charge of individual enterprises is often more "serious" when dealing with it, so it is unnecessary to control the monthly VAT payment on the tax standard line through various channels.

Second, provide local taxes.

According to the requirements of the tax law, when calculating and paying VAT, enterprises should also accrue and pay some local taxes, mainly including urban maintenance and construction tax and education surcharge, and most areas have begun to accrue and pay local education surcharge. The enterprise withdraws at the end of the month, declares and pays at the beginning of the month, and obtains the tax payment certificate to deduct the withdrawal amount.

These withholding taxes belong to enterprise expenses, so enterprises should also consider these data when estimating the profit of the current month.

Three. Calculation and payment of other taxes and fees

In normal months, enterprises only need to consider the calculation of value-added tax and withholding local tax, but individual months, such as quarter and year-end, should calculate and pay income tax; According to the requirements of the tax authorities, stamp duty, property tax and land use tax shall be paid quarterly or semi-annually.

(1) income tax

Income tax is generally paid in advance quarterly and settled at the end of the year (see above for details). When accounting personnel conduct accounting treatment at the end of the quarter, they should fully consider the operating conditions of each month in the quarter, and estimate the amount of income tax payable in the quarter before accounting treatment, and adjust the deficiencies in time.

There are many ways to collect and calculate income tax, and accountants should deal with the proportion of income and expense vouchers according to the way of collecting enterprise income tax. Income tax should also be withheld at the end of the quarter, and the withholding amount should be reduced after obtaining the tax payment certificate the next month.

(2) Pay taxes quarterly or semi-annually.

Some taxes are not usually calculated monthly. For example, sales contracts in stamp duty are generally paid quarterly. Property tax and land use tax are generally paid once every six months, and the specific month of payment is stipulated by the local tax authorities. After the accountant enters the enterprise, he must first determine the main tax types and specific declaration time of the enterprise, declare on time in the declaration month and pay taxes in full.

(3) Special taxes should be handled separately.

Some taxes, such as vehicle purchase tax, vehicle and vessel tax, deed tax, land value-added tax, etc., are generally not encountered, so you don't need to pay special attention, as long as you determine the payment and declaration methods, you can handle them carefully when they actually occur.

Fourth, prepare accounting information.

(1) Detailed inspection of cash and bank deposits

Monetary funds are the most problematic assets of enterprises, and enterprises should carefully check the entry and exit records of each sum every month. Print out the bank statement at the end of the month and carefully check it with the subsidiary ledger of the enterprise bank, and deal with the discrepancies in time to ensure that the bank accounts are clear.

In practice, there are discrepancies in the bank accounts of most enterprises, which cannot be consistent with the actual business. Sometimes, due to improper handling, the book balance of the bank at the end of the month is negative, so it is necessary to check the bank before closing the account every month and deal with the problems in time.

Collect all expense documents and expense items in the current month to ensure that there is enough cash payment in the book to prevent negative cash balance in the book.

(2) Check commercial transactions

Carefully check the input and output invoices recorded in this month, and determine the settlement method of each invoice. Cash settlement is the receipt voucher, and bank settlement is the corresponding bank settlement voucher, which is recorded in the current account according to the number.

(3) Inventory cost accounting

Before making an account every month, it is best to list in detail the name, unit price and amount of the book inventory goods at the end of last month. Combined with the billing information of sales invoice and input invoice in the current month, the influence of book inventory cost change on profit after posting is calculated. Don't blindly authenticate invoices and collect inventory, resulting in negative book inventory or excessive cost fluctuation, which will affect current profits.

According to the sales situation of the month, collect the inventory receipt in time, calculate the product cost or sales cost, and estimate the profit of the month.

Verb (abbreviation of verb) voucher preparation

The daily business content of the same enterprise is relatively fixed, so the content of the document has not changed much. Accountants only need to prepare vouchers one by one according to a fixed pattern. The general business voucher categories of enterprises are as follows:

(1) Tax payment vouchers

At the beginning of each month, after the enterprise successfully declares, it can go to the bank to print the tax payment voucher. If you can't print in the bank, you should go to the tax authorities to print. After obtaining the voucher, enter it into the account in time, offset the tax accrued last month or directly include it in the current month's expenses (such as stamp duty and other taxes that do not need to be accrued in advance, directly include it in the expenses when obtaining it).

(2) Handling of commercial invoices

Invoices filled out and obtained in the current month shall be classified and accounted according to the nature of invoices, including inventory, cash, bank deposits, current accounts, taxes payable and expenses. After all special invoices are recorded, check whether the total amount of the subsidiary ledger of input tax and output tax is consistent with the amount counted by the anti-counterfeiting tax-controlled invoicing system and the certified amount returned by online certification in the current month, and then calculate the tax paid in the current month.

(3) Handling of expense invoices

Do a good job in the internal document reimbursement system, stipulate the reimbursement time, collect the expense documents in the hands of company employees in time, and classify them into accounts. Carefully check whether the expense documents are legal, and the tax authorities cannot identify the expenses without legal evidence. Usually, we should also control the amount of expenses recorded. For entertainment expenses, advertising expenses and other expenses with deduction limit, it is necessary to check the amount in time and reduce the amount of expenses exceeding the deduction standard.

(4) Cost calculation and accounting treatment

For productive enterprises, it is necessary to do a good job in the transfer of internal documents, and timely and effectively transfer all internal documents related to production to the financial hands for cost accounting to ensure the accuracy of cost calculation. Prepare the receipt and payment vouchers of manufacturing expenses in time; Proof of collection and distribution of production costs; Product warehousing voucher and sales cost carry-forward voucher.

(5) Do a good job in amortization of expenses.

Do a good job in monthly fixed accrual business, such as depreciation of fixed assets, amortization of intangible assets, utilities, wages, welfare funds, education funds, wage-based trade union funds, etc., so as not to omit and raise more; For expenses that need to be amortized, such as monthly amortization expenses such as start-up expenses and material cost differences, make amortization distribution vouchers in time.

(six) the collection of profit and loss accounts, carry forward this year's profits.

After posting all documents, carefully summarize the profit and loss account amount of the current month, and transfer it to the "current year's profit" account to check the profit realization of the current month.

Tax declaration of intransitive verbs

The previous work is basically to prepare for tax declaration, because the tax authorities can only collect taxes from enterprises after they have made tax declaration, while the traditional accounting statements are only reports that record the operating conditions of enterprises, and are not the basis for tax collection by tax authorities. Enterprises should fill in and declare the corresponding tax returns according to the different taxes declared.

Enterprises should determine the tax types according to their own business nature, and declare on time in accordance with the declaration methods required by the local tax authorities. After the tax declaration is successful, the tax payment certificate should be printed in time. After getting the tax payment certificate, the accounting work for one month is over.

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