What is an agent's bookkeeping?
Acting bookkeeping refers to entrusting the company's accounting operations to a professional bookkeeping company for completion. Generally, the company only has cashier posts and is responsible for daily entry and exit affairs and industrial custody.
Article 36 of the Accounting Law clearly stipulates: "If there are no conditions for setting up such a system, it shall be entrusted to an intermediary organization that has agreed to establish an agency for the accounting of an accounting agent." Acting bookkeeping refers to entrusting a series of accounting operations such as accounting, bookkeeping and tax returns to a professional bookkeeping company for completion. The enterprise only establishes cashiers, who are responsible for daily money and silver entry and exit affairs and industrial custody.
The contents of bookkeeping: 1. Examining original vouchers; 2. Filling accounting vouchers; 3. Registering accounting books; 4. Preparing accounting statements; 5. Filling tax declarations and various tax payment forms; 6. Tax declarations; 7. Binding accounting vouchers; 8. Transfer of financial policies; 9. Daily telephone answering questions.
Acting bookkeeping services are generally divided into service and door-to-door service. Service refers to the delivery of raw documents and other materials prepared by customers to the Acting Accounting Organization or the Acting Accounting Organization to send people to the customer's residence to collect materials and carry out bookkeeping operations in the Acting Accounting Organization; door-to-door service refers to the Acting Accounting Organization to instruct the accountants to carry out bookkeeping operations in the customer's residence.
Conditions of the second acting bookkeeping organization
According to the rules, organizations engaged in agency accounting in China should have the following conditions:
There are at least three full-time personnel holding accounting qualification certificates (also known as accounting certificates, the same below) and appointing a certain number of part-time employees with the same qualifications. It is necessary for the person in charge of accounting affairs to have professional and technical qualifications of an accountant or above.
The agency accounting organization should have sound standards of agency accounting and financial accounting management system.
The establishment of an organization shall be approved and registered by the administrative department for Industry and commerce or other administrative departments according to law. In order to apply for the establishment of an agency accounting organization, it is necessary to examine and agree with the financial departments at or above the county level, and to obtain the "License for Agency Accounting" uniformly printed by the Ministry of Finance, so as to engage in the agency accounting affairs.
The relationship between the agency accounting organization and the trustee
The trustor and the Acting accounting organization shall sign a contract to clarify the rights and obligations of both parties. The contract shall contain the following contents: the trustor and the Acting accounting organization shall assume responsibility for the authenticity and integrity of the accounting materials; clear procedures for the transmission of accounting vouchers and the procedures for signing and receiving them; requirements for the preparation and supply of financial accounting reports; requirements for the custody of accounting archives; and the suspension of the accounts to be handled by both parties in the contract. Handover matters.
The trustee shall perform the following obligations: it is necessary to fill in or obtain original vouchers for economic affairs occurring in his unit that conform to the uniform accounting system and rules of the state; it shall equip a special person to be responsible for the daily entry and exit of money and silver; it shall provide real and complete vouchers and other related materials to the agency accounting organization in a timely manner; and the requirements for the return of the agency accounting organization shall be in accordance with the state. The original vouchers corrected and compensated by unified accounting rules and regulations should be corrected and compensated in time.
Rules that should be abided by by by the four agents'accounting practitioners
According to the rules, those engaged in acting as bookkeepers should strictly abide by the following rules: abide by the accounting laws, regulations and the unified accounting system of the state, and carry out their duties according to law; bear the obligation of confidentiality for business secrets known in the execution of business affairs; handle the accounting requirements indicated by the trustee; provide false accounting materials, and other requirements that do not conform to the laws and regulations, should be returned. Absolutely; the trustee should be responsible for explaining the principles of accounting treatment raised by the trustee.
Acting bookkeeping is a preferred method of financial management in the current social and market environment. Enterprises can choose appropriate organization of acting bookkeeping according to their scale and complexity of economic and financial operations, so as to optimize their financial operations.