Just arrived at a new company, the most troublesome thing for accounting is to build accounts! Sometimes the ex-accounter will mess up the accounts and then leave. Sometimes the company may be newly established and there is no accountant before. So how should the accountant in take over?
1. First, you need to understand the internal situation of the company
The following points are the most basic things to understand:
1. Know how much money, how much assets and how much debt the company has;
2. Know the company's cost characteristics, namely the business scope and product service content;
3. Know the division of labor and functions of various departments of the company;
4. carefully compare the work handover content left by the ex, check for omissions and fill in the gaps, and find potential problems.
Warm reminder: The previous accountant had problems. Although it had little to do with the accounting that took over, it would be very annoying. After all, you can only clean up the mess~ so you still have to pay attention to it~
2. Handle random accounts
If the company really has any random accounts, then first we need to sort out . It can be checked through the list of previous employees, account archives and other information at the time of handover.
3. After starting to establish a new account
, the chaos account processing is processed, and the new account must be started. The purpose of establishing a new account set is to make the subsequent accounting clearer and to distinguish it from the original random accounts.
Generally, we can start from these two aspects:
Step 1, using the various forms formed after the random accounts, and the new creation is used as the basis for the establishment of accounts. Select appropriate accounting standards based on the company's situation and supplement the opening balance of relevant accounts, so that the account establishment is completed.
process is as follows:
1. Collect original vouchers and all business notes since the opening.
2. Organize these vouchers and fill in the accounting vouchers after reviewing them correctly.
3. Enable the ledger, generally these are: general ledger, transaction account, expense account, cash journal, and bank journal.
4. Register the account book based on accounting vouchers.
5. Prepare financial statements.
6. Regular declaration.
Step 2: System construction
After establishing a new account, the cooperation of each department of the company requires to ensure the order of the new account. Otherwise, over time, it will still turn into a mess.
Therefore, we need to establish company funds control, financial reimbursement approval authority, etc., to facilitate the company's financial operations and have rules to follow.
4. Certificates required for accounting accounting construction
invoice; receipts issued by foreign companies; receipts for financial non-tax revenue; receipts for financial purposes of the People's Liberation Army or the Armed Police Force; receipts for special receipts for hospitals, schools, etc., donation receipts, etc.; internal enterprise's own salary list, reward form, payment form, receipt receipt, cost accounting information, physical distribution information, etc.; charging vouchers for bank, postal, railway and other departments; information on stolen assets, court rulings (judgment, mediation letter), etc.
5. Special circumstances
In some special circumstances, accountants may encounter no initial data, so how should they build accounts? You can start from the following points:
1, cash, bank deposit account balance , you can withdraw the beginning of the period based on the original cashier's account data;
2, fixed assets, inventory items , etc., all must be counted once, and the beginning of the period is calculated based on the inventory situation and combined with the purchase and sales situation of the year.
3. Accounting project requires the general beginning data to be sorted out based on the purchase and sales contract, income and expenditure ledger, business personnel's statements, etc. After all, some information will inevitably be missed in this part;
4. Prepare a trial balance table. The difference between the number of assets and liabilities is the owner's equity;
5. Owner's equity minus the amount of shareholders' initial investment is the company's undistributed profit. In this way, the roughly initial data is established.
6, and then we will build accounts based on the initial data of .
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