Establish an account: open relevant accounts. Relevant accounting treatment can only be carried out after the account is established.
1. Obtain original vouchers: all materials entering the accounting system must have original vouchers.
2. Review the original vouchers: the accounting vouchers can only be prepared after the original vouchers obtained are verified to be correct.
3. Prepare accounting vouchers: that is, prepare accounting entries. According to the business order, determine the direction of lending, and reflect the amount and business content.
4. Register account books: According to the designed accounting system, the original vouchers can be audited before bookkeeping. There are several accounting (bookkeeping) procedures, such as accounting procedures for accounting vouchers and accounting procedures for account summary tables. Register subsidiary ledger, general ledger and journal according to the method of parallel recording.
5. Preparation of trial balance: there are two kinds of trial balance: the amount trial balance and the balance trial balance. The purpose is to check whether there are errors in accounting records and posting.
6. Adjustment entries: adjustment based on accrual basis, including depreciation account adjustment, A/R and A/P adjustment and advance payment adjustment. For industrial enterprises, from obtaining original vouchers to adjusting entries, cost calculation is interspersed, and the cost of producing finished products should be calculated at the end of the month.
7. Adjusted trial balance: a trial balance prepared after adjustment, which is used to check whether there are errors in adjusting entries and posting.
8. Closing: Carry forward the profit and loss at the end of the accounting period.
9. The third trial: a comprehensive trial to test the correctness of the general ledger account balance.
10. Report preparation: the main table includes balance sheet, income statement and cash flow statement.
The attached tables include: list of value-added tax, list of assets impairment reserve, statement of changes in shareholders' equity and statement of profit distribution.
When a small-scale taxpayer company is newly established, it shall pay taxes according to the quota.
If it is value-added tax, it can be placed in the "business tax and surcharges" account:
Borrow: business tax and surcharges
Loan: Taxes payable-VAT payable
Borrow: Taxes payable-VAT payable
Loans: bank deposits
As far as enterprise income tax is concerned:
Debit: income tax expense
Loan: Taxes payable-enterprise income tax
Borrow: Taxes payable-enterprise income tax
Loans: bank deposits
According to the balance and amount of each sub-ledger after the above accounting treatment, analyze and fill in the report.
Small-scale taxpayers have just opened an account and have a few questions to ask. First of all, we must find out the source of funds, and then consider spending. Basic account has no money. Do other accounts have money? If there are none, then whether the expenses are allocated by the head office or advanced by the boss needs to be discussed with the leaders. If the money is allocated by the head office or the boss, it can be accounted for in other accounts payable subjects. In this way, the source is clear. Give the boss 20 thousand yuan and record it in other accounts receivable subjects. If the amount of rent and decoration fee is small, it can be fully included in the current profit and loss in the month when the operating income is obtained. If the amount is large, it shall be amortized in the long-term deferred expenses.
Small-scale taxpayers do accounts electronically. How to pay stamp duty for books like manual accounts?
Besides financial software, what other manual accounts do small-scale taxpayer companies have? What books to buy? If you have financial software, you need to print cash and bank journals every day, and the general ledger, subsidiary ledger and bank balance reconciliation table should be printed once a month according to the basic accounting standards. The subsidiary ledger includes three-column ledger, multi-column ledger and quantity and amount subsidiary ledger. Without financial software, these are all done by hand.
What books should small-scale taxpayers build for educational consulting companies? Small-scale enterprises can basically use vouchers, that is, vouchers for monthly bookkeeping, without establishing other account books. If the company is big, the most basic thing is to establish a general ledger for cash books and deposit journals. Sub-ledger, fixed assets sub-ledger (more fixed assets will be established), VAT sub-ledger and memo book should be submitted.
How do small-scale taxpayers set up accounts for new companies? No matter what kind of taxpayers need to set up accounts, the key is to look at your main business and the accounting content of the company. First, go to the stationery store to buy three books: general ledger, bank account and cash account, and then buy a set of loose-leaf books. Then establish accounts according to the setting of accounting subjects. The basic subjects of general enterprises are bank deposits, cash, goods in stock (inventory), receivables and other receivables, prepayments, fixed assets, payables and other payables, taxes payable, other payables, profits this year, profit distribution, paid-in capital, operating income, operating costs, operating expenses, management expenses, financial expenses, other business receipts and payments, etc. You can set more subjects according to business needs in the future. General ledger, cash book, deposit journal and subsidiary ledger (if there are not many subjects, a three-column subsidiary ledger is enough), these are the four most basic accounts. In addition, it can be set as needed. For example, if you have more inventory, you can set up a single inventory account. If there are many fixed assets, you can set up a single fixed asset account with more expenses. According to the actual situation.
How do small-scale taxpayers pay enterprise income tax when the company has just been established? Look at the time when you were founded. Every region is different. If it is an audit, it is to pay income tax according to the profit, that is, the loss of income-cost-expense. If the annual report is the same, it is only very detailed. If approved, it can be divided into two types, one is based on income, the other is based on expenses, and then the taxable income calculated by multiplying the income tax rate is the enterprise income tax to be paid.
I just joined a small-scale taxpayer. What books should I put? Thank you. It's March. When you take over, you should have at least four accounts, namely cash book, bank journal, subsidiary ledger and general ledger. If so, you can continue recording. If not, you can set it according to the above four accounts.