General ledger accounting work summary 1 20xx Under the leadership of the company leaders and with the help of my colleagues, I successfully completed the accounting work of the company and achieved certain results. The main work is summarized as follows:
I. Liquidation of creditor's rights and debts
The long-standing accounts receivable and accounts payable on the financial books have been cleared. For the business that the invoices paid in previous years have not been recovered, the financial personnel communicated with the handling personnel to recover most of the invoices and improved the accounting procedures. For a small number of invoices that have not been fully recovered for a long time, the Finance Department issued a notice of recovery, requiring the handling personnel to hand over the invoices owed to the Finance Department within a time limit, otherwise the relevant responsibilities will be investigated.
Two, accurate and timely issuance of financial statements, provide monthly and quarterly budget analysis.
Submit all kinds of external accounting statements in time and complete all kinds of statistical statements in time. According to the completion of economic indicators of each unit, analyze the budget implementation and completion of each unit on a monthly and quarterly basis, cooperate with performance appraisal, and release accurate financial information. In late April, the finance department assisted the company leaders to hold a budget analysis meeting to provide reference information and assessment analysis opinions for the budget completion of each assessment unit.
Third, carry out financial internal audit, strengthen cost control and plug loopholes.
The internal audit of financial accounting in three hospitals found that some accounting subjects did not meet the financial standards and norms, and some expense reimbursement did not meet the expense reimbursement regulations. Without the approval of the company's chairman, the financial monitoring of the warehouse was not in place. The financial treatment of the three hospitals is relatively standardized, and no special problems have been found for the time being. Strengthen the audit of documents, establish a database of various expenses and expenditures, and remind all units to apply for budget adjustment in time for expenditures that exceed the budget. If unreasonable expenditures are found, they must go through the audit procedure, correct matters that do not conform to financial procedures in time, and avoid financial risks.
Fourth, do a good job in tax planning and financial planning to avoid tax risks.
Distribute all kinds of invoices to all units of the group reasonably according to the proportion and accrual basis, establish a tax balance table according to the characteristics of the petroleum industry, and analyze the balanced tax burden indicators through spreadsheets; Improve invoice entry procedures, issue invoices according to regulations, and reasonably avoid tax risks. Through the communication and cooperation with the powerful tax agency, the ownership structure and asset structure of the company are preliminarily planned.
5. Communicate and coordinate with relevant departments, and cooperate with relevant departments to handle related affairs.
Cooperate with asset department to make monthly inventory plan, and arrange financial personnel to conduct on-site inventory work. Cooperate with the finance department to arrange the receipt and payment of various funds reasonably. Cooperate with the audit department for routine monthly audit inspection, issue audit rectification opinions on the audit report issued in time, and make corresponding financial treatment on reasonable suggestions.
The financial department shoulders the important functions of supervision and service. The so-called supervision is to safeguard the interests of the group company, supervise the financial operation of the group company, control the reasonable expenditure of various expenses and ensure the safety of financial materials; Service means serving the Group and its subsidiaries, employees and customers; In order to promote the company to explore the market, increase revenue and reduce expenditure, so as to maximize profits. Supervision and service are unified, supervision promotes service, and service is for better supervision.
I think: loyalty to duty, strict supervision and honest service are the basic elements of doing a good job in financial personnel.
In the following work:
First of all, in June, the training and assessment of financial personnel were conducted in two batches, and the professionals of tax agents were invited to train the chief financial officer on the new income tax law and the tax planning knowledge of our company, focusing on the professional ethics education of financial personnel. Combined with the enterprise income tax law of 20xx and various financial management systems of the company, the accounting, cashier and statistics are given corresponding questions to assess the basic business level of financial personnel.
Secondly, do a good job in financial planning, establish a scientific and clear ownership structure of group companies, concentrate high-quality assets, clarify property rights, try to put historical issues into a few companies, rationally design related party transactions, capital arrangements, claims and debts of related parties, and do a good job in financial planning on the premise of low tax burden, low risk, rationality and legality. Focus on balancing the tax rate of oil companies, arrange basic business expenses such as wages, business entertainment expenses and welfare expenses in accordance with the requirements of the new tax law, and promptly guide all units to take charge of accounting in financial tax-related treatment.
Thirdly, perform the financial supervision function, strengthen the real-time tracking of economic business income and expenditure of each unit, and report to the chairman in time if there are any important matters that violate the financial management system. According to the internal control system, budget management system and other relevant financial management systems, be loyal to your duties, be strict with yourself, and do a good job in team building. Focus on strengthening the management knowledge of audit accounting and the training of financial system, ensure the safety of property and materials and the rationality of expenses from the system, pay no attention to violations of discipline and discipline, and do not take personal likes and dislikes, so that everyone is equal before the system, thus establishing the authority of the person responsible for supervision.
Finally, do a good job in good faith service: the financial department is both a supervision department and a service department, and it is necessary to establish the concept of good faith service. The financial personnel of each unit shall prepare and issue various accounting statistics and budget analysis in time according to the system requirements, so as to provide reference information for operation and management.
Summary of general ledger accounting work 2 20xx busy year is coming to an end. Summing up my work this year, under the correct leadership and professional guidance of leaders at all levels, I have made some achievements in this position, but there are also many shortcomings. In line with the idea of facing up to the present, looking forward to tomorrow, summing up achievements and analyzing shortcomings, I will make a superficial summary of my work this year, and please criticize and correct my shortcomings.
First, the job performance
1. Funds: As an enterprise, the security and management of funds is a very important work in financial business. At the end of each month, I will check cash, bank deposits and other monetary funds with the cashier in a timely and complete manner, conduct reconciliation and inventory, and file the fund reconciliation form. It ensures that all kinds of funds are in line with the facts and accounts, and provides a data basis for the safe management and rational use of the company's funds.
2. Supply chain: as a general ledger accountant, it is responsible for generating invoices such as daily purchase and delivery. I will do the reconciliation and closing of the supply chain at the end of the month. In this year, I can insist on generating relevant invoices every day, making inventory data at the end of the month, participating in inventory, reviewing inventory surplus and loss documents and writing inventory report, and doing my duty as a financial officer for the company's commodity management.
3. A/R and A/P system: I insist on recording the receipt and payment documents sent by the cashier on the same day every day, and timely write off customer receivables and supplier payables; Timely handle OA mails of business departments and business personnel about accounts receivable and accounts payable adjustment; It has changed the lag of data information in the past and the influence of accounting period on customer and supplier management caused by untimely entry. In this regard, my work has been greatly improved, providing timely, complete and accurate data support for data demanders at all levels of the company. At the end of each month, the accounts are closed and settled in time, and the data appearing in the business links are carefully adjusted to meet the system requirements. The business bookkeeping of the next month has never been affected by the closing and closing of the supply chain.
4. Fixed assets system and inventory: I register all the fixed assets purchased by the company every month, build a card and close the account at the end of the month.
5. General ledger accounting: I insist on getting all the documents from the cashier in time every day, sorting out the bookkeeping in time, making the entries clear, the data accurate and the accounting subjects correct; Increase the original cash flow items; Timely reconciliation at the end of the month to ensure that the accounts of funds, imprest items, accounts receivable and accounts payable are consistent. By comparing the data of advance accounts and advance accounts every month, the duplicate items of accounts receivable and accounts payable are written off, which ensures the authenticity and rationality of the data of balance sheet items and lays a solid foundation for data analysis.
6. Other accounting matters: I can handle relevant financial matters according to the rules and regulations of the finance department and the requirements of the leaders, and provide the required data and materials, accounts and other affairs; For other departments and personnel to inquire about related matters through the system, they can actively cooperate and dispel doubts; Abide by financial discipline and system, abide by professional ethics, keep all kinds of confidential events and business secrets, and ensure that data are not leaked or disseminated.
Second, the problems existing in the work and their correction
1. In the process of document preparation, when data registration is incomplete, account collection and accounting item collection are inaccurate, the data attributes should be analyzed more carefully and in detail in the work of 20xx, so as to make the summary clear, the information comprehensive, the classification of accounts, accounting items and cash flow items accurate and the data accurate.
2. For A/R, A/P, assets and general ledger items, you can't just stick to accounting and "do accounts". After each item is completed, we should think more about the data status and related information of each link, find and deal with the items that need to be dealt with in the system, and make all the items and data in the financial account more complete, clear and logical.
Three. Plans and prospects
In the new year, work is also a brand-new beginning. I should have a new view of life and work. In the new year, I want to:
1 and 20xx set up new financial account books, comprehensively prepare, check and process data, and complete data entry and initialization of each module of account books at the end of 1.
2. Complete the work of this position better and more comprehensively; Unite all employees in the department and work closely together; Complete all financial work arranged by superior leaders to the letter.
3. Actively participate in various trainings and studies, constantly enrich and update knowledge, and improve vocational labor skills.
Summary of general ledger accounting work 3 This year, under the leadership of the company leaders and with the help of my colleagues, I successfully completed the accounting work of the company and achieved certain results. The main work is summarized as follows.
First, perform their duties, be loyal to their duties
Correctly perform accounting duties and exercise functions and powers, seriously study national financial policies and decrees, and be familiar with the financial system; Actively study accounting business, master professional knowledge and master accounting techniques and methods; Love one's job, be loyal to one's duties, be honest in performing official duties, and strictly observe professional ethics; Strictly abide by laws and regulations, adhere to principles, and implement relevant accounting regulations. According to the financial system and expenditure standards stipulated by the higher authorities, we should keep abreast of the capital demand and use of various departments and take the initiative to help relevant departments make good use of various funds. The company was short of funds last year, and the finance office tried to ensure the timely and full payment of employees' wages and the implementation of other urgently needed funds.
Second, the daily work affairs
Audit all expense vouchers in the work, and settle them in time to ensure that all expenses meet the requirements and all accounts are clear and accurate. The use of funds and existing problems, often report to the relevant leaders for instructions. Compile annual, quarterly and monthly budget statements, statistical statements and monthly settlement according to regulations, and report to the leaders in charge accurately and timely. All financial vouchers should be sorted, bound and kept in time. Always contact the comrades in charge of property in various departments and establish necessary procedures to ensure that the property of each unit is consistent with the general ledger of the whole school. Cooperate with and urge all relevant units to handle all temporary revenues and expenditures in time. Guide and help cashier's work.
Third, the understanding of financial work
The finance department can't do without the receipt and payment of funds, financial accounting and bookkeeping every day. This is the most common and difficult job in the finance department. Over the past year, we have timely supported various economic activities at home and abroad. Basically meet the financial requirements of various departments for our department. As the Shanghai company is in the preparatory stage, the amount of funds needed for engineering, production and logistics is huge, with a monthly cash flow of tens of millions. Although the cash flow is huge and complicated, our work style is "serious, careful and rigorous", and all funds are received and paid safely, accurately and timely without any mistakes.
Summary of general ledger accounting. The busy year is coming to an end. Summing up my work this year, under the correct leadership and professional guidance of leaders at all levels, I have made some achievements in this position, but there are also many shortcomings. Based on the idea of facing up to the present, looking forward to tomorrow, summing up achievements and analyzing shortcomings, I summed up my work this year.
First, the financial aspect.
As an enterprise, the security and management of funds is a very important work in financial business. At the end of each month, timely and completely check cash, bank deposits and other monetary funds, conduct reconciliation and inventory, and make a fund reconciliation table for the record. It ensures that all kinds of funds are in line with the facts and accounts, and provides a data basis for the safe management and rational use of the company's funds.
Second, the supply chain
As a general ledger accountant, responsible for the generation of daily invoices such as procurement and delivery, and the reconciliation and closing of supply chain at the end of the month. In this year, I can insist on generating relevant invoices every day, making inventory data at the end of the month, participating in inventory, reviewing inventory surplus and loss documents and writing inventory report, and doing my duty as a financial officer for the company's commodity management.
Three. Accounts receivable and accounts payable system
I insist on recording the receipt and payment documents sent by the cashier on the same day every day, and timely write off customer receivables and supplier payables; Timely handle OA mails of business departments and business personnel about accounts receivable and accounts payable adjustment; It has changed the lag of data information in the past and the influence of accounting period on customer and supplier management caused by untimely entry. In this regard, my work has been greatly improved, providing timely, complete and accurate data support for data demanders at all levels of the company. At the end of each month, the accounts are closed and settled in time, and the data appearing in the business links are carefully adjusted to meet the system requirements. The business bookkeeping of the next month has never been affected by the closing and closing of the supply chain.
IV. General ledger account
I insist on getting all the documents from the cashier in time every day, sorting out the bookkeeping in time, so that the entries are clear, the data are accurate and the accounting subjects are correct; Increase the original cash flow items; Timely reconciliation at the end of the month to ensure that the accounts of funds, imprest items, accounts receivable and accounts payable are consistent. By comparing the data of advance accounts and advance accounts every month, the duplicate items of accounts receivable and accounts payable are written off, which ensures the authenticity and rationality of the data of balance sheet items and lays a solid foundation for data analysis. Timely handle OA emails from financial manager and chief financial officer about various accounting adjustments and data cleaning.
Verb (abbreviation of verb) Other accounting matters
I can handle financial matters according to the rules and regulations of the finance department and the requirements of the leaders, and provide the required data and materials, accounts and other affairs; For other departments and personnel to inquire about related matters through the system, they can actively cooperate and dispel doubts; Abide by financial discipline and system, abide by professional ethics, keep all kinds of confidential events and business secrets, and ensure that data are not leaked or disseminated. Register the fixed assets purchased by the company every month, build cards and settle accounts at the end of the month.
Summary of General Ledger Accounting Work 5-20xx years ago, I joined the company and worked as a general ledger accountant in the company's finance department. I have been in the company for more than half a year. With the help of company leaders and colleagues, I am familiar with my work, but there are still some shortcomings in work efficiency and related management. In order to do my job well and improve my working ability, I summarize my 20xx work and later work plan as follows:
First, the review of documents.
The audit of financial vouchers is particularly important. My duty is to strictly implement the company's financial management system, timely review the company's loan, expense reimbursement and receipt and payment documents, strictly check the authenticity of related reimbursement invoices, and timely complete the expense reimbursement and accounts payable confirmation of all departments according to the process. In this year's work, I always found xx fake invoices for expense reimbursement, xx unreasonable loans and non-conformity items in reimbursement review. Relevant nonconformities have been rectified in the current month.
Second, the voucher filling work
Fill in the voucher according to the documents provided by the cashier, classify the income, cost and expenses of each department, ensure the authenticity and effectiveness of the financial data accounting at the end of the month, better analyze the accounting situation of each department, and correct the problems in time when found. Among them, the data of income and cost is not only to receive and fill in vouchers, but more importantly, it is necessary to know why, be familiar with the source of its data, and timely and accurately connect the data of income and cost.
Three. financial statements
Complete the voucher filling of each module at the end of each month, do a good job in cost allocation and related tax treatment in time to ensure the later financial analysis. In the work of issuing financial statements and analysis, we should continue to strengthen the work of making financial statements and data analysis simpler and more accurate.
Fourth, about tax returns.
Approved as a small-scale taxpayer, the company submitted statistical statements on June 5th1-15th, and declared business tax, personal income tax and related additional taxes quarterly. Shortly after coming to the company, due to personal negligence, the tax return was delayed 1 time. Summarize the reasons for my mistakes in work, which are entirely due to my lack of tax-related knowledge, which leads to the untimely filing of tax returns. I am deeply sorry here. After this incident, I learned about the relevant national tax policies and requirements in time and accurately analyzed the new tax knowledge. In the future, we should also strengthen communication with tax administrators to ensure the normal operation of the company's fiscal and taxation work.
Verb (abbreviation of verb) sorting and binding of vouchers
At the end of the year, due to various reasons, the sorting and binding of the 20xx certificate has not been completed. As a general ledger accountant, we should arrange the time and conditions of voucher sorting and binding in time. I hereby guarantee to complete the sorting and binding of 20xx certificates within 20xx years to ensure the normal annual review. 20xx vouchers will be sorted and bound on time every month to ensure completeness.
Sixth, the later work plan
As a company financial officer, I always remind myself that financial work should not only do a good job in financial supervision and accounting, but also do a good job in related services. According to the company's system and management requirements, make monthly financial accounting in time, issue corresponding financial statistics and related financial analysis, and provide reliable business data for the company's superior leaders. In the new year, I will strengthen my study, communicate with the revenue manager and cost control manager in time, and perform my duties more efficiently and accurately.
The new year has arrived. I will actively participate in all kinds of accounting knowledge training, enrich my theoretical knowledge, improve work quality and efficiency, and reduce the burden on leaders. Finally, thank you for giving me this opportunity. I will live up to expectations and be a more qualified general ledger accountant.
Summary of General Ledger Accounting Work 6 The financial work report for 20xx is as follows:
First of all, review the indicators of chain stores and sales departments.
Through the accounting of the accounts of chain stores and sales departments, compare the indicators with the liability certificate signed at the beginning of the year, analyze the differences, find out the reasons, and ensure the targeted and supervised implementation of the indicators. Provide reliable numerical basis for the general manager's decision.
Second, take fund management as an opportunity to continuously enhance the awareness of budget management.
In recent years, with the continuous strengthening of the refined management level of enterprises, higher requirements have been put forward for financial management. We took this opportunity to purchase the first batch of related systems according to the characteristics and needs of financial management, so that every work was planned, implemented, supervised and assessed. In terms of cost control, expenses exceeding the limit and expenses incurred without approval will not be reimbursed. In cash budget, in order to improve the accuracy of cash budget, it should be carried out in actual payment. If there is no cash budget item, it will not be paid, and if it exceeds the budget payment standard, it will not be paid. In terms of employee loan repayment, it is stipulated that the loan must be repaid in the month when the loan occurs, which really plays a positive role in reducing the loan amount, reducing the occupation of funds and avoiding bad debts.
Third, constantly improve the professional level of accounting personnel with training as the driving force.
With the increase of our company's business volume, the focus and basic points of our work are also changing. Therefore, financial work can't stop at simple accounting such as bookkeeping and reimbursement. We should constantly update our knowledge and improve our theoretical level. Combined with the characteristics of financial work in this industry, we should conscientiously sum up experience, find out deficiencies, ensure the accuracy, timeliness and integrity of basic financial work, and provide timely, accurate and complete financial information for leaders.
Through study and professional title examination, I have a better understanding of various financial management systems of enterprises and the post requirements of accountants, which further stimulates the initiative and enthusiasm of doing a good job in financial work.
Fourth, take assessment as a means to promote the improvement of financial basic management level.
With the further development of enterprise management, the financial management function is gradually strengthened. This year, in order to strengthen the responsibility system assessment and ensure the implementation of the responsibility system, the company has formulated the responsibility certificate assessment method, which has refined the assessment of various indicators and daily work. On this basis, the basic financial work has been strengthened, starting with the most basic work such as bill pasting, voucher binding, complete signature and seal keeping, carefully examining the original bills and refining the financial reimbursement process. Elaborate the Measures for the Management of Monetary Funds, and combine internal control with internal audit. In this year's financial management, the most important thing is to incorporate management requirements and work priorities into the assessment of work quality and policy objectives with the help of the company's assessment system. The cost budget is linked to salary through monthly assessment, which improves the quality of financial accounting in an all-round way. Abide by the law, truthfully reflect the financial operating results, and pay taxes in good faith. And won the income tax "Top 100 Honest Taxpayers" award issued by Chifeng Local Taxation Bureau.
Five, actively participate in enterprise management, do a good job of inventory and inventory of the company's inventory, property and materials.
With the increasingly obvious role of financial management, financial management participates in all aspects of enterprise management, including inventory. , strengthen the management of the company's property and materials. Standardize the basic work of inventory management to ensure that the accounts of inventory materials are consistent.
Six, strengthen the management of funds, reduce the occupation of funds, improve the utilization rate of funds.
In order to strengthen the centralized management of funds, standardize the operation, strengthen the planning, budgeting, efficiency and safety of the use of funds, and avoid the risk of funds as much as possible, in order to further reduce the occupation of funds and improve the utilization rate of funds, some projects such as cash flow, unsettled accounts, accounts receivable and payable, and turnover rate of current assets have been strengthened this year. The capital budget ensures the rational, standardized, safe and effective use of funds. Strictly implement the cash management system and implement the financial control system. The establishment and implementation of the above system has effectively reduced the capital occupation, reduced the financial cost and improved the economic benefits of enterprises.
Seven, 20xx financial work plan.
In order to comprehensively do a good job in comprehensive budget management and financial management in xx years, we plan to focus on the following aspects:
(1) Further improve the budget management according to the budget guidance issued by the company. As an important part of financial management, budget management is closely related to the overall financial work. In next year's work, we should further strengthen the analysis, decomposition and implementation of the chain store sales budget and the actual completed budget, find out the problems existing in the business links according to the figures, and make the comprehensive budget management truly become the budget management of all employees, so that the budget can really play its due role.
(B) combined with the implementation of the new accounting standards, be a good leader's staff to ensure the completion of the 20xx annual general ledger accounting summary of various indicators issued by superiors. As the company gradually embarked on a benign development track, the quality of operation continued to improve, and corporate assets were further purified and integrated. Combined with performance appraisal management, based on the principle of "strict, deep, detailed and practical", we will comprehensively strengthen the formulation and implementation of the responsibility system, do everything possible to study and reduce costs on the basis of increasing sales, and strive to complete various task indicators. Calculate salary carefully and improve the principle of wage calculation that creates value and pays salary fairly. At the same time, efforts should be made to revitalize assets, strictly control the inventory occupation, reduce the capital occupation rate and improve the asset turnover rate of enterprises.
(3) Continue to carry out training activities for accounting practitioners, further improve the basic accounting work and improve the management level. The more the enterprise develops and progresses, the more prominent the role of financial management will be. On the basis of improving the level of accounting personnel, we should further strengthen inspection, supervision and guidance, do a good job in basic accounting management, and lay a solid foundation for better participation in enterprise management.
In a word, with the support and help of leaders and the cooperation of various departments and stores, the work of the finance department this year is carefully organized and implemented according to the overall deployment and arrangement of the company. In the future, we should extend the tentacles of financial management to all business fields of the company, expand financial management and service functions by exercising financial supervision functions, realize the "zero" dead angle of financial management, and tap the potential value of financial activities. Although refined financial management is an extremely complicated matter, in fact, it is said that "the world's difficult things begin with ease, and the world's major events begin with detail."
Over the past year, I consciously obeyed the arrangement of the organization and leadership, worked hard to do all the work and successfully completed all the tasks.