What accounting books can improve the ability of accounting in real life and help accounting?

What accounting books can improve the ability of accounting personnel to do accounts in real life and help them do accounts? Authors: Shi Qingnian, etc. Editor: China Economic Publishing House.

If you have an accounting foundation above accounting qualification, this book is very practical in accounting practice ~ the teaching materials in the notes are too deep, and you need to have a foundation above intermediate accounting practice to understand. The textbook "Tax Law" in the notes is the most valuable reference in the accounting process of general enterprises, but the textbook will be added or deleted every year, so pay attention to the information update ~ ~

What is the accounting process of shoe factory/factory in real life? The accounting process in the real life of the factory;

A\ accounting process: collecting documents-> sorting documents-> filling vouchers-> summarizing vouchers-> posting-> closing.

Tax declaration process: invoice authentication at the end of last month-> tax declaration with golden tax card this month-> tax declaration with IC card this month-> tax declaration with value-added tax this month.

B 1。 Prepare accounting vouchers according to the original vouchers that have been verified without error.

2. Register various ledgers, cash books and deposit journals according to the accounting vouchers.

3. Prepare accounting vouchers for accrual and carry-over at the end of the month.

4. Prepare a summary of all accounting vouchers.

5. Register the general ledger according to the summary table of accounting vouchers.

6. Closing and reconciliation.

7. Prepare accounting statements.

8, regular asset inventory.

C \ i. General procedure:

1. Fill in accounting vouchers according to original vouchers or summary tables of original vouchers.

2. Register the cash book and deposit journal according to the receipt and payment voucher.

3. Register the subsidiary ledger according to the accounting voucher.

4. According to the summary of accounting vouchers, prepare the summary table of accounting vouchers.

5. Register the general ledger according to the summary table of accounting vouchers.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.

Second, the specific content:

1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, it must be signed by the financial (manager) authorized person), and then prepare the account summary table, and register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to balance the account summary table as much as possible to ensure that the records are not wrong). Every time a transaction occurs, register the subsidiary ledger according to the bookkeeping voucher.

2. Pay attention to month-end depreciation and amortization of prepaid expenses. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are accumulated depreciation borrowed from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. There will be tax refund and surcharge at the end of the month, which is actually local tax. It is to extract taxes and surcharges, including urban construction tax and education surcharge. And tax decisions.

3. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss account to the current year's profit, and lend the current year's profit from the main business income (investment income, other business income, etc.). ). The second entry: borrowing the main business costs (main business taxes and surcharges, other business costs, etc. Judging from this year's profits. 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. Calculation method: income tax = deduction difference * income tax rate, then make accounting vouchers, borrow income tax to pay taxes-income tax payable, and borrow income tax from this year's profits (although income tax is related to profits, it is not a loss and does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive. If it is positive, it is necessary to calculate income tax. At the same time, we should pay attention to the accounting method of income tax. When the tax payable method is adopted, the income tax account and the tax payable account are equal. When adopting the tax impact method, when timing difference exists, the income tax account and the tax payable account are not equal. ).

4. Finally, prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.) in the general ledger. ), liabilities (notes payable, accounts payable, etc. ), owner's equity (paid-in data, capital reserve, undistributed profit and surplus reserve) (refers to the amount registered on the last day of the general ledger account), and is summarized according to the profit and loss account or account of the general ledger (such as management fee).

5. What's left is binding vouchers, writing report notes and analyzing the situation table.

6, pay attention to the problem:

First, the above except the preparation of accounting vouchers and registration ledger, are carried out at the end of the month.

B, at the end of the month to settle cash and bank accounts, must be consistent with the account certificate, the account is consistent. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding funds. Pay attention to the time when filing taxes at the beginning of the month, and don't file taxes late. In addition, the invoices issued in the current month are recorded in the current month.

Third, report the problem:

Enterprise accounting statements include four statements, except balance sheet and income statement, profit distribution statement and cash flow statement. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute their own profits. The cash flow statement is also an annual report.

What is the accounting subject that you want to learn practical accounting? Do you know where I can learn accounting? Accounting employment depends on qualification certificate. The three courses of the exam cover the relevant basic content, and such courses abound. ...

Are there any books that are helpful to the accounting major? I am in the same situation as you. I think if we want to improve the professional ability of accountants, we still need to make accounts. See more situations and accumulate more experience, and business will naturally be good. Books are only used for preparing for exams, and they are not very helpful to improve your practical business ability.

Is there any place in Ningbo where you can learn from actual accounting? Of course, if you have passed the accounting certificate, you can only say that you have theoretical knowledge. Doing accounting, accounting and tax returns in the company is the most basic. If you go to a foreign trade company, you must know about import and export tax rebates, foreign exchange settlement and so on. Some people follow the old accountant, although it takes time, but they can't learn anything. It's best to find a school to learn. The newcomer in our company seems to have learned something from Bang Yuan. Relatively solid, it didn't take long to get started.

Ask experts to recommend some accounting books, which is of great help to accounting. You can easily find many teaching materials, all of which are very good. Just read the books that take the qualification exam. Books with junior titles can also be read. Recommend some heuristic textbooks, which are very introductory, but very good.

Accounting is like croissants.

Management should be like a good movie.

Finance needs story books.

Very enlightening, reading the formal accounting textbooks will get twice the result with half the effort.

What should I do if I can't make an account after reading the accounting book? I also read the book, which shows that you have theoretical knowledge. What is lacking now is practice. You can directly answer the accountant or cashier first, because these two jobs are relatively simple, and because you have no work experience, not many people choose you. Even if you choose, you will soon be incompetent and may be fired. These two tasks can be done for one or two years first, and the theory can be digested through work practice.

You need to consult your predecessors humbly in your work. After all, they have worked for many years and may not have as much theoretical knowledge as you, but they certainly have more experience than you. Learning is a treasure, and many things are not in books.

I hope the landlord will adopt it

Shenyang Kingdee Finance will answer your questions.

Bookkeeping method of hotel accounting: cash on hand (bank deposit)

Loan: main business income-restaurant

Loan: main business income-guest room

Xinhua Bookstore has a book "Accounting Practice" for more than 20 yuan, which is not bad.

Are there any accounting books that can help me learn the accounting practice of making accounts and filing taxes?