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 volume is quite large, it can also be compiled in one day.

Specific content:

1. What we need to do every month is to register the bookkeeping voucher according to the original voucher (it must be signed by the financial (manager) authorized person before making the bookkeeping voucher), 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), and register the subsidiary ledger according to the bookkeeping voucher every time a transaction occurs.

2. Pay attention to depreciation and amortization of prepaid expenses at the end of the month. If the start-up expenses of a new enterprise are all transferred into expenses within * * months. 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 = credit difference * income tax rate. Then, make accounting vouchers, pay taxes by income tax-income tax payable, and pay income tax by profit this year.

4. Then prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, notes receivable, short-term investments, etc.) in the general ledger. ), liabilities (notes payable, accounts payable, etc. ) and owner's equity (paid-in data, capital reserve, undistributed profit, surplus reserve) (refers to the amount registered in the general ledger account the next day).

According to the amount of profit and loss subjects (such as management expenses, main business costs, investment income, main business surcharges, etc.) (the amount refers to the amount of this month), prepare the income statement. ) in the general ledger or account summary table.

(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, the rest is binding vouchers, writing notes to statements, analyzing the situation table and so on.

Extended data:

Pay attention to this question:

Except for the preparation of accounting vouchers and the registration of subsidiary ledger, all the above were completed at the end of the month.

At the end of the month, cash and bank deposits must be consistent with accounts and accounts. 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.

Accounting practice is suitable for beginners and accountants who need to improve their accounting ability. Beginners in accounting lack relevant experience in accounting practice, and learning accounting practice is mainly to improve their ability in accounting practice and transform theory into practical operation;

Accountants who need to improve their accounting ability need to constantly improve themselves, improve their financial professional knowledge and skills, and be competent for higher occupations and higher jobs.

Baidu Encyclopedia-Accounting Practice