First, how to get to the basic process of property accounting?

1, the basic process of property accounting is as follows:

(1) Fill in the receipt voucher and payment voucher according to the original voucher or summary original voucher;

(2) according to the receipt voucher and payment voucher, register the cash book, deposit journal and detailed account of securities one by one;

(3) Check the balance of the cash book with cash on hand every day, check it with the total cash bill one by one, and check the deposit journal and the bank statement issued by the bank.

2. Legal basis: Article 9 of People's Republic of China (PRC) Accounting Law.

All units must conduct accounting according to actual economic and business matters, fill in accounting vouchers, register accounting books and prepare financial and accounting reports.

No unit may use false economic and business matters or materials for accounting.

Article 10

The following economic and business matters shall go through accounting procedures and conduct accounting:

(1) Receipt and payment of currency and securities;

(two) the receipt, increase or decrease and use of the property;

(3) The occurrence and settlement of creditor's rights and debts;

(4) Increase or decrease of capital and funds;

(5) Calculation of income, expenditure, expenses and costs;

(six) the calculation and processing of financial results;

(seven) other matters that need to go through accounting procedures and conduct accounting.

Second, what are the main accounting forms?

Accounting forms mainly include:

1, accounting form of accounting voucher;

2. Summarize the accounting forms of accounting vouchers;

3. Summary of accounting subjects;

4. Multi-column journal accounting form;

5. Journal general ledger accounting form.