1. Prepare accounting vouchers according to original vouchers.
2, according to the accounting voucher subject summary table.
3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables.
4. Prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).
5, according to the accounting statements to prepare tax returns.
6. Carry forward year-end (or monthly) profit and loss.
7. Prepare annual accounting statements (including balance sheet, income statement and cash flow statement).
8. According to the annual accounting statements, prepare the annual self-inspection form for income tax settlement and other taxes settlement and payment.
Accounting requirements:
Private kindergartens need the following account books: accounting vouchers, cash account books, bank journals, general ledger, subsidiary ledger and classified subsidiary ledger. Private kindergartens belong to public welfare undertakings and private non-profit organizations.
Therefore, private kindergartens should not implement the accounting system of enterprises and institutions, but the accounting system of private non-profit organizations.
Private kindergartens shall independently set up accounting books and establish a financial management system in accordance with the provisions of the Accounting Law, and shall not be confused or combined with the accounting of the sponsor or other institutions or enterprises invested by the sponsor.
Extended data:
Matters needing attention in accounting:
1. View original voucher
(1) Original foreign vouchers. Vouchers obtained by the business manager from other units when the business occurs or is completed, such as supplier invoices, bank payment notices, etc.
(2) Self-made original vouchers. Vouchers made by the unit and filled in by relevant departments or personnel, such as material receipts, requisition lists, payroll, receipts, sales invoices, cost calculation sheets, etc.
2. Fill in accounting vouchers
You can summarize similar original vouchers before the end of the month and fill in accounting vouchers, or you can fill them at any time. But don't reverse the time order. Make accounting entries according to the bookkeeping rules of paying back the loan and balancing the loan.
review
Just to see if there is anything wrong.
keep accounts
According to accounting vouchers, the necessary books for small-scale companies: cash books; Bank journal; General ledger; Three-column ledger.
5. Prepare accounting statements
(1) Fill in the column according to the general ledger account balance. You can fill in the column directly according to the ending balance of relevant general ledger accounts, and some (such as bills receivable) need to be filled in according to the ending balance of several general ledger accounts, such as monetary funds, which need to be filled in according to the total ending balance of cash on hand, bank deposits and other monetary funds.
(2) Calculate and fill in the column according to the account balance of the subsidiary ledger. For example, "accounts payable" should be filled in according to the ending credit balance of related detailed accounts of "accounts payable" and "prepayments".
(3) Analyze and calculate according to the balance of the total account and the subsidiary account. Such as "long-term loan", you need to deduct the detailed account of "long-term loan" from the general ledger account balance of "long-term loan" to analyze and calculate the long-term loan within one year.
(4) check the register records. Some information in the notes to accounting statements needs to be compiled according to the records in the reference register.
6. Tax declaration
1, VAT:
Sales or purchases of goods and provision of processing or repair services are subject to VAT. The collection rate of small-scale taxpayers is 3%.
2. Business tax:
Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC). Different industries have different business tax rates.
3. Local taxes:
You also need to pay local taxes, that is, on the basis of business tax, 7% urban construction tax (and 5%, 1%, depending on the size of the city) and 3% education surcharge and local education surcharge 1% (or 2%, depending on different cities).
4. Income tax:
Both industry and commerce and service industries should pay enterprise income tax on profits. The specific collection method is as follows: according to the requirements of the enterprise income tax return, fill in the income, cost, expense and expenditure item by item, calculate the profit, make tax adjustment according to the relevant provisions of the tax law, and calculate the taxable income.
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