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会计实操做账实例,具体步骤都在这里!

发布时间:2019-08-21 10:44:12   点击:次 来源:http://www.jiuxingkuaiji.com

  步:根据出纳交底的各种原始凭证进行审核,审核无误,编制会计凭证。
  The first step is to examine and verify the original vouchers submitted by the cashier and make sure that they are correct and prepare accounting vouchers.
  第二步:根据会计凭证登记各类明细账。
  Step 2: Register all kinds of detailed accounts according to accounting vouchers.
  第三步:结束使计划进行,摊销,发扬记账凭证,记账进行所有的证据收集、编制记账凭证汇总表,登记总帐根据记账凭证汇总表。
  Step 3: End the plan, amortize, develop accounting vouchers, collect all evidence, compile a summary of accounting vouchers, and register the general account according to the summary of accounting vouchers.
  第四步:结账,检查账目。与账户和证书、账户和事实保持一致。
  Step 4: Check out the accounts. Consistent with accounts and certificates, accounts and facts.
  第五步:编制具有准确数字、完整内容和分析的会计报表。
  Step 5: Preparing accounting statements with accurate figures, complete contents and analysis.
  第六步:将会计凭证装订成册,妥善保管。
  Step 6: Bind accounting vouchers into a book and keep them properly.
  记帐凭证
  Accounting vouchers
  1. 它必须有以下内容
  1. It must have the following contents
  (一)填制凭证的日期:填制收付凭证的日期应当按照货币资金的实际收付日期填写;转账凭证的填写可以按收到原始凭证的日期填写,也可以按编制记账凭证的日期填写。
  (1) Date of filling out vouchers: The date of filling out receipts and payments should be filled in according to the actual date of receipt and payment of monetary funds; the filling in of transfer vouchers can be filled in according to the date of receipt of the original vouchers or the date of compiling accounting vouchers.
  (2)凭证编号:会计凭证必须编号,便于查询。
  (2) Voucher Number: Accounting vouchers must be numbered for easy inquiry.
  (3)经济业务摘要:经济业务摘要是对经济业务的简要描述。
  (3) Economic Business Summary: Economic Business Summary is a brief description of economic business.
  (4)会计核算:会计核算是账户的名称,正确使用会计核算是会计处理的基本环节。
  (4) Accounting: Accounting is the name of an account, and the correct use of accounting is the basic link of accounting treatment.
  (5)金额:会计凭证中所列金额是会计核算的依据,关系到会计账簿和报表的正确性。为此,计算必须准确,字迹清楚,符合要求。
  (5) Amount: The amount listed in the accounting voucher is the basis of accounting, which is related to the correctness of accounting books and statements. Therefore, the calculation must be accurate, clear handwriting and meet the requirements.
  (6)所附原始凭证的数量:原始凭证是编制会计凭证的依据,所附原始凭证的数量必须填写在会计凭证上,二者必须一致。
  (6) Number of attached original vouchers: The original vouchers are the basis for compiling accounting vouchers. The number of attached original vouchers must be filled in on the accounting vouchers, and they must be consistent.
  (七)填表人、审计人员、簿记员、会计机构负责人、会计监督人员的签名或者盖章:明确经济责任。
  (7) The signature or seal of the filler, the auditor, the bookkeeper, the person in charge of the accounting institution and the accounting supervisor: to clarify the economic responsibility.
临沂会计培训
  2. 会计凭证审核
  2. Audit of Accounting Vouchers
  (1)填制凭证的日期是否正确:填制收付凭证的日期是否为货币资金实际收入和实际支付的日期;转账凭证填写日期是否为收到的原件
  (1) Whether the date of filling in the voucher is correct: whether the date of filling in the receipt and payment voucher is the actual income and actual payment date of money funds; whether the date of filling in the transfer voucher is the original receipt
  开始凭证的日期或者是预备记账凭证的日期。
  The date on which the voucher begins or the date on which the voucher is prepared.
  (2)凭证编号是否正确,编号是否正确。
  (2) Whether the certificate number is correct or not.
  (3)《经济业务汇总表》是否正确反映了经济业务的基本内容。
  (3) Whether the Summary Table of Economic Business correctly reflects the basic content of economic business.
  (四)正确使用会计科目;总账和明细账是否齐全。
  (4) Correct use of accounting subjects; whether the general ledger and detailed ledger are complete or not.
  (五)会计凭证所列金额的计算是否准确,字迹是否清晰,是否符合要求。
  (5) Whether the amount listed in the accounting voucher is calculated accurately, whether the handwriting is clear and whether it meets the requirements.
  (6)所附原始凭证的数量是否与会计凭证上填写的所附原始凭证的数量一致。
  (6) Whether the number of attached original vouchers is the same as the number of attached original vouchers filled in on the accounting vouchers.
  (七)填表人、审计人员、簿记人员、会计机构负责人、会计监督人员的签名或者盖章是否齐全。
  (7) Whether the signatures or seals of the fillers, auditors, bookkeepers, heads of accounting institutions and accounting supervisors are complete.

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