In the real social economy, any enterprise needs to keep accounts and file tax returns. Therefore, the problem of "how to make accounts in financial accounting" has been paid more and more attention by business operators and financial personnel. In this article, Zhengzhou agency bookkeeping will briefly explain this problem.

Generally, financial accounting needs to follow the following operating procedures:

1, properly keep all original bills and vouchers generated in the daily transaction process of the enterprise, and review, sort out and classify them.

2. Prepare accounting vouchers on the basis of obtaining authentic and effective original bills and vouchers (accounting vouchers are accounting vouchers filled in by the accounting department according to the original vouchers, which record the brief contents of economic business and determine accounting entries as the basis for bookkeeping).

3. After the preparation of accounting vouchers, financial accounting needs to register various subsidiary ledgers on this basis. Sub-ledger is an account book classified and registered according to sub-ledger accounts (subheads and details).

4. Next, the accountant needs to carry out the accrual, amortization and carry-forward of accounting vouchers at the end of the month, and summarize all accounting vouchers, then prepare a summary table of accounting vouchers, and then register the general ledger according to the summary table of accounting vouchers. Now most enterprises use professional financial software to keep accounts. Therefore, financial accounting can use it to make accounts in this step, thus ensuring the accuracy of enterprise financial data and effectively improving the efficiency of making accounts.

5. Settlement and reconciliation. After the accounting work is completed, financial accounting needs to carry out closing and reconciliation as required, so as to ensure that the accounts and certificates are consistent and the accounts are consistent.

6. After that, the financial personnel of the enterprise need to prepare accounting statements on the basis of the above operations, and ensure the accuracy and completeness of the data in the preparation process. At the same time, we should also analyze and explain the financial data reflected in the statements to ensure that the business operators truly understand the financial situation of the enterprise.

7. Prepare tax returns. After completing the accounting work, enterprise financial accounting should also prepare tax returns in time to help enterprises complete tax returns on time, thus effectively safeguarding the financial and tax safety of enterprises.

8. Finally, after all bookkeeping and tax returns are completed, enterprise financial accounting needs to bind all kinds of bookkeeping vouchers into a book and keep them properly.

The above is a simple description of how financial accounting makes accounts. Zhengzhou agency bookkeeping believes that it is of great significance for enterprises to complete bookkeeping and tax declaration as required and understand how financial accounting does accounting. Therefore, business operators and financial personnel need to pay attention to this. In addition, if an enterprise needs services related to bookkeeping and tax filing, it can also seek a professional accounting agency in Zhengzhou for financial entrustment, so that the financial work of the enterprise can be handled and solved professionally, with high quality and high efficiency.