Accounting manual accounting process

1, review all kinds of original vouchers according to the cashier, and prepare accounting vouchers after verification.

2. Register all kinds of subsidiary ledger according to accounting vouchers.

3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.

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

6. Bind accounting vouchers into volumes and keep them properly.

Matters needing attention in accounting:

1. When registering the account book, it should be recorded in the account book item by item according to the date, number, economic business summary and amount of the accounting voucher. Registration should be accurate, timely and legible.

2. In order to keep the accounting books clear and durable, convenient for keeping the accounting books and long-term reference, it is forbidden to alter them. Pen, carbon ink and blue-black ink should be used in bookkeeping, and pencils or ballpoint pens are not allowed (except for carbon account books of banks).

3. The words and figures written in the ledger should be written near the bottom line of the bank, accounting for about 2/3 or 1/2 of the whole bank. The numbers should be arranged evenly and the sizes should be aligned. In this way, not only the figures can be clearly reflected, but also accounting errors can be easily corrected.

4. After the registration is completed, you should sign or seal the accounting voucher, and indicate the registration symbol "√" (indicating registration), so as to check whether there are any omissions or errors in the accounting.

5. The general ledger shall be registered according to the summary table of accounting vouchers; The date and voucher number should be filled in according to the summary table of accounting vouchers. In addition to "Last year's settlement" and "Previous page", the starting and ending numbers of voucher summary should be filled in in the summary column.