(2) Pay attention to the depreciation and amortization of prepaid expenses at the end of the month. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are debit: management expenses or manufacturing expenses, and debit: accumulated depreciation, which is calculated according to the original value, net value and service life of fixed assets. Taxes and fees at the end of the month (urban construction tax, education surcharge, etc.). ) will be decided by the local tax authorities. ?
(3) At the end of the month, after compiling the subject summary table, prepare two entries. The first entry: transfer the total amount of profit and loss account to this year's profit, debit: main business income (investment income, other business income, etc.). ) and credit: this year's profit. The second entry: debit: profit loan for this year: main business costs (main business taxes and surcharges, other business costs, etc. ).？
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, and then it is borrowed as an accounting voucher: income tax expenses; Loan: tax payable-income tax payable, loan: this year's profit, and loan: income tax expenses.
Although income tax is related to profits, it does not mean that losses must not be subject to income tax. Mainly depends on whether the adjusted taxable income is positive. If it is positive, income tax should be calculated, and at the same time, we should pay attention to the accounting method of income tax.
(4) Finally, prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.). Liabilities (notes payable, accounts payable, etc.). Owner's equity in the general ledger (paid-in capital, capital reserve, undistributed profit, surplus reserve) (refers to the amount registered on the last day of the general ledger).
According to the amount of profit and loss subjects (such as management expenses, main business costs, investment income, main business taxes and surcharges, etc.) (the amount refers to the amount of this month), prepare the income statement. ) in the general ledger or account summary table. ?
(5) What's left is the binding certificate? Take notes for the report? Analyze the situation table, etc.
There are the following four books:
1, cash account book, general enterprises only have 1 cash account book. However, if there are foreign currencies, you should set up cash books in different currencies.
2. For deposit journals, an independent account of 1 should be set according to each bank account number. If the enterprise only has basic account, there is a 1 deposit journal.
This account should be used for both cash books and deposit journals. You can choose to buy 100 pages or 200 pages according to the unit business volume.
3. General ledger. Generally, enterprises only set 1 this general ledger. We can choose to buy 100 pages or 200 pages according to the business size of the unit. This 1 general ledger contains summary information of all accounts set by enterprises.
4, subsidiary ledger, subsidiary ledger in loose-leaf form. Inventory subsidiary ledger should use account pages of quantity and amount types; The subsidiary ledger of income, expenses and costs should adopt multi-column account pages; VAT detailed bills payable have account pages; The rest basically use three-column account pages. Therefore, enterprises need to purchase these four kinds of account pages separately, and the quantity is different according to the business volume of the unit.
Extended data:
Enterprise accounting process
1. Prepare accounting vouchers according to the 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.
References:
Baidu encyclopedia-accounting