1. Setting up accounts should fit in
Accounting construction is one of the basic methods and important links of accounting work, the center of accounting information processing and disposal, and the key stage of enterprise's checking, reconciliation, settlement and understanding of financial situation and operation results at any time. Enterprises have different sizes and industries. Accountants should set up accounting books to meet the needs of enterprise management and to facilitate the extraction of accounting information according to the scope and the requirements of Accounting Principles for Enterprises, Accounting Principles for Small Enterprises and relevant industry regulations.
2. Establishing "Four Accounts"
Regardless of the scope of the enterprise and the degree of accounting, the processing of accounting information flow comes from the aggregation of the following four accounts: general ledger, subsidiary ledger, cash journal and bank deposit journal.
General ledger is abbreviated as general ledger. Ordinary enterprises only have one general ledger. The shape of the general ledger is to use subscription ledger. When establishing accounts, enterprises may set up general accounts with proper characteristics by themselves, referring to the standard subjects and without violating the rules of confirmation, measurement and reporting of accounting principles of enterprises.
The subsidiary ledger, referred to as the detailed ledger for short, is a kind of account book in which a household cancels the detailed status of a certain kind of economic business. It usually sets up an account according to the secondary or detailed items. Detailed ledgers usually use loose-leaf ledgers, which use different columns according to the nature of different subjects. For example, the original materials are classified into multi-column ledgers (amount of receipt, issuance and deposit); the detailed ledgers of income, cost and capital are classified into multi-column ledgers; and the creditor's rights and liabilities are classified into three columns.
The establishment of detailed accounts should serve the operation and management of enterprises, such as accounts receivable and inventory, which are the two accounts most concerned by ordinary business managers. The situation of these two types of assets affects the consumption and sales ability of enterprises and restricts the development of enterprises. The establishment of detailed accounts receivable should focus on the detailed analysis of the age of accounts and the detailed provision of bad debts. In addition to the detailed accounts of materials and goods in stock, the detailed accounts of the reserve for stock price increase should also be set up according to the storage age of the stock, the level of damage caused by the backlog and the market quotation.
No matter what kind of enterprise, there is a problem of currency and capital accounting. It is necessary to keep cash in stock and bank deposit journals, and subscription accounts should be used. The balance should be in line with the cash deposited in the cashier's custody, and the cardiopulmonary bypass of funds should be eradicated, and the occurrence of "small treasury" should be eradicated. The balance of bank deposit journal should be consistent with the bank statement. A reconciliation form of bank deposit balance should be prepared at the beginning of the month. Cash flow is the blood of an enterprise and the financial data that managers should pay attention to every day. Enterprise financial personnel must update and check the accounts of monetary funds in time every day, so that managers can make the right decisions.
3. Be cautious in setting up accounts
No external accounts. Accounting should be based on good faith, do not make false accounts, do not set up external accounts, which is the professional ethics that every accountant should obey.
Build up a ready account for checking. Not every enterprise has to set up a record book. For some business which is miscellaneous in economic matters but can not be reflected in detail in general ledger and detailed ledger, it can set up such as account receivable record book, bill receivable record book, deferred tax record book and so on. When checking accounts afterwards, the best memo is the memo.
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