How to deal with the internal accounts of small companies

Question 1: how to do the internal accounts of the company? Internal accounts are for company leaders to see and record truthfully.

The specific accounting treatment of internal accounting is as follows:

1, first make a thorough inventory of all the assets of the company, re-enter those that have not been accounted for, and also settle the external receivables to make clear the accounts payable. If there is a bill, make an account according to it. If there is no bill, please sign it by the manager or your boss.

2. Because the internal account is managed internally, all documents should be made. Foreign accounts are to be handed over to the tax bureau, and accounts are "made". You can select a document and make a document. Many people who do two sets of accounts can't manage external accounts when doing internal accounts, and they can't manage internal accounts when doing external accounts.

I can tell you a very simple way to realize internal and external accounts: first, make external accounts and make two external account vouchers, one of which is an attachment to the internal account, so that it is easy to find the original voucher when checking the internal account.

3. Internal accounts are kept according to the actual business of the enterprise.

The formula of "revenue-cost-expense = profit" has been modified. After confirming the income and expenses, artificially determine a profit ratio, calculate the profit figure from it, and then calculate the cost figure.

In this way, through artificial adjustment, the profits of enterprises can be kept at the level needed by enterprises.

4. In general, internal accounts only deal with expenses and accounts receivable and payable. Sometimes you have to calculate the cost.

Expense: you can divide the subjects according to the enterprise's own needs, and then classify them according to the usual expenses.

Accounts receivable and accounts payable can be compiled into a table. How much to collect and pay each month.

Internal accounts are generally the same as external accounts at ordinary times, and related expenses are recorded in relevant subsidiary accounts.

But according to the boss's request, you can set up a detailed account, which is different from an external account.

5. Internal accounts are carried out according to the needs of managers, and accounting treatment can truly reflect the operation of enterprises according to every business that happens.

However, it is not so standardized in handling, and many businesses can be handled flexibly, such as period collection, allocation period and subject setting of expenses. , can be handled according to their own opinions or leadership.

Foreign accounts are all subject to inspection by the tax authorities, and they are completely recorded according to the accounts. If how many tickets are issued and how many are sold, all invoices are recorded in the account, and there are no white bars. Pay attention to the data relationship among tax, bank, labor department and statistics department. Be legal and compliant.

Question 2: The process of financial bookkeeping in small companies and the simple operation process of accounting bookkeeping in small enterprises. Accountants should understand the workflow and related financial software. Enterprises with a slightly larger scale or higher management level should know how to use software and how to set it up if they adopt information management. As long as the voucher is made correctly, everything else is done by computer: voucher-summary-subsidiary ledger-general ledger-various reports, etc. It is very necessary to understand the financial process first.

First, the general link:

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 accounting voucher summary, prepare the subject summary table.

5. Register the general ledger according to the account summary table.

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

If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day.

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 the depreciation and amortization of prepaid expenses at the end of the month. If the start-up expenses of a new enterprise are all transferred to expenses in the first month, the entry for extracting depreciation is to borrow accumulated depreciation 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).

(The main business income and tax payable should be determined according to the tax amount copied in the national tax every month. Because the tax controller will print a form with specific figures on it)

5. What's left is binding vouchers, writing report notes, analyzing situation tables and so on.

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. Analyze the aging and amount of transactions every month, including accounts receivable, accounts payable and other accounts receivable.

Third, report the problem:

Enterprise accounting statements include four kinds of statements, except negative assets. & gt

Question 3: How do small enterprises generally do external accounts and internal accounts? The following article is about small businesses. Generally, large and medium-sized enterprises don't have two sets of accounts, and most small enterprises have two sets of accounts because of financial irregularities. Enterprises generally have two sets of accounts. Because many economic businesses of enterprises have not obtained original vouchers or obtained non-compliant vouchers, according to the relevant provisions of the accounting system, they cannot enter the accounts submitted to the outside world, that is, they cannot enter the external accounts. Otherwise, once it is found out, although the business is true, it will still be punished. Therefore, these businesses that cannot be transferred from external accounts can only be transferred to internal accounts. Internal accounts are real accounts of enterprises, but many businesses are not supported by vouchers. It can be said that enterprises sometimes really need to keep two sets of accounts, one is called external account and the other is called internal account. Of course, it does not rule out that enterprises deliberately resort to fraud, deliberately underestimate income or record costs in external accounts in order to avoid taxes. For example, most private enterprises have some cash income, so this part is not included in the external account. Today, I am here to tell you about external accounts and internal accounts, not to teach you about financial fraud, but to tell you about the real accounting situation of the enterprise, which has not been told in books and can not be told to you, but it is widespread in reality. In practice, there is a very simple method to realize the external account: first, make the external account and print two external account vouchers, one of which is an attachment of the internal account, so that it is very simple and easy to find the original voucher when checking the internal account. Generally speaking, external accounts are simpler than internal accounts. Just follow the original invoice and control the tax. On the other hand, internal accounts are relatively complicated. On the one hand, it is necessary to accurately record and handle economic business and calculate the product cost at the end of the month. On the other hand, we should also manage the current account, check with the warehouse, purchasing department and sales department every month, and find out the reasons if there is anything wrong. See here, please don't worry, first learn external accounts, then internal accounts, and then internal accounts, from shallow to deep, from easy to difficult. A general process of an enterprise doing external accounts and internal accounts: doing internal accounts accounting, that is, doing it step by step according to the usual economic business, accounting costs at the end of the month, carrying forward profits and losses, and calculating profits. External account accounting is reversed. First of all, we must determine the income tax. Income tax should be paid quarterly, but profits should be determined monthly, so as to control quarterly profits. Then calculate how much cost, in fact, the key to external accounting is to calculate the cost. Because the income is fixed, the profit is determined in advance, and the period fee is also calculated according to the ticket cost of the whole month, so the cost is the most important. The formula is: profit = operating income-operating cost-operating tax and additional-period expenses (management expenses, operating expenses and financial expenses). Explain each item again, first determine the profit, and the operating income is based on how many tickets you opened in the month, that is, the sales in the tax control machine. Business tax and surcharges are education tax surcharges and urban construction tax {urban construction tax+education tax = (value-added tax+business tax+consumption tax) * 10%} paid by you, so the operating cost is unknown. For example, if you want to control the profit this month at 200,000, then your income will be 6,543.8+0,000, business tax will be 20,000, and expenses will be 300,000. Operating cost =100-20-2-30 = 480,000 yuan. What is the operating cost? Operating cost is the cost of finished products you sell in the warehouse that month. The cost of finished products is collected by the production cost, which consists of direct labor, direct materials and indirect expenses. The direct labor and indirect expenses can be obtained, so as to determine how much material cost to pay this month. Operating costs = finished products = production costs = direct labor+direct materials+indirect costs (manufacturing costs). Also cited the above example, the operating cost is 480,000 yuan, the labor cost is 6,543,800 yuan, and the manufacturing cost (fuel, electricity, depreciation, etc.). ) is 654.38 million yuan, and the materials to be delivered this month = 48-10-10 = 280,000 yuan. Industrial enterprises mainly use material cost to control profits, and business mostly uses period expenses to control profits. It should be noted that the calculated gross profit margin cannot be much lower than the average level of companies in the same industry, otherwise the tax authorities will come to check. Therefore, it is necessary to reasonably determine how much income will enter external account, and adjust the above-mentioned calculated operating costs according to the gross profit margin of the same industry. The accounts made in this way are more objective and often escape the eyes of the tax bureau. Otherwise, it is easy to be suspected by tax authorities that enterprises have a large amount of in-vitro income and funds. Next, we must control the value-added tax, which is also the focus of foreign accounts. First, we must understand the tax burden of the industry. If the minimum tax burden of an industry is three points (tax paid divided by sales * 100%), it cannot be lower than this minimum, otherwise ... >>

Question 4: How to deal with the internal and external accounts of small and medium-sized enterprises is for the company leaders to see and record truthfully.

The specific accounting treatment of internal accounting is as follows:

1, first make a thorough inventory of all the assets of the company, re-enter those that have not been accounted for, and also settle the external receivables to make clear the accounts payable. If there is a bill, make an account according to it. If there is no bill, please sign it by the manager or your boss.

2. Because the internal account is managed internally, all documents should be made. Foreign accounts are to be handed over to the tax bureau, and accounts are "made". You can select a document and make a document. Many people who do two sets of accounts can't manage external accounts when doing internal accounts, and they can't manage internal accounts when doing external accounts.

I can tell you a very simple way to realize internal and external accounts: first, make external accounts and make two external account vouchers, one of which is an attachment to the internal account, so that it is easy to find the original voucher when checking the internal account.

3. Internal accounts are kept according to the actual business of the enterprise.

The formula of "revenue-cost-expense = profit" has been modified. After confirming the income and expenses, artificially determine a profit ratio, calculate the profit figure from it, and then calculate the cost figure.

In this way, through artificial adjustment, the profits of enterprises can be kept at the level needed by enterprises.

4. In general, internal accounts only deal with expenses and accounts receivable and payable. Sometimes you have to calculate the cost.

Expense: you can divide the subjects according to the enterprise's own needs, and then classify them according to the usual expenses.

Accounts receivable and accounts payable can be compiled into a table. How much to collect and pay each month.

Internal accounts are generally the same as external accounts at ordinary times, and related expenses are recorded in relevant subsidiary accounts.

But according to the boss's request, you can set up a detailed account, which is different from an external account.

5. Internal accounts are carried out according to the needs of managers, and accounting treatment can truly reflect the operation of enterprises according to every business that happens.

However, it is not so standardized in handling, and many businesses can be handled flexibly, such as period collection, allocation period and subject setting of expenses. , can be handled according to their own opinions or leadership.

Foreign accounts are all subject to inspection by the tax authorities, and they are completely recorded according to the accounts. If how many tickets are issued and how many are sold, all invoices are recorded in the account, and there are no white bars. Pay attention to the data relationship among tax, bank, labor department and statistics department. Be legal and compliant.

Question 5: How do small companies make internal accounts, that is, accounts that contain all accounting business, and all revenues and expenditures are registered?

Just do the accounts according to the general accounting method. Note that this account is for the boss's exclusive use. . .

For reference. .

Question 6: What should the internal accounts of enterprises do? Internal accounts actually reflect the operating conditions and profitability of enterprises. For example, revenue is recognized only when the external account is invoiced, and revenue is recognized in the internal account according to the accrual basis. In external accounts, estimates are usually used to adjust costs and thus profits, but internal accounts are carried forward according to actual costs. Usually, large enterprises need mature ERP software to do internal accounts well. If small enterprises don't have ERP, remember that manual accounts without invoices are recorded in internal accounts, and those with invoices are used for external accounts. The actual total income is the number of internal accounts plus the number of external accounts. It's easy for you to do internal accounts, but the boss wants the total and has to merge it with external accounts. Most of this way is that the boss knows a little accounting knowledge, and the merger work is done by himself or someone he trusts, in order not to let others know the real financial situation of the company. Some SMEs will choose this. Another kind of internal accounting is based on the copy of the invoice, linked to some un-invoiced receipts, and kept by some un-invoiced bills that need to reflect the real accounts given by the leaders. This practice is the actual financial situation of the company and the real operating results. What about external accounting? Only the accounting information provided by the tax authorities is used for bookkeeping, audit by the audit department, tax filing and so on according to laws and regulations. The tax rates of your three businesses are different, and the establishment of external account is also very simple. This was done by foreign accountants. Give him the invoice and he will take care of it. However, some enterprises do internal accounting, which is risky. Once found out, you should be responsible. If it is not necessary to establish an internal account, flexible tax avoidance is also possible. Few accountants will help with internal accounts now. It is best to refer to the chart of accounts when establishing accounts. As for the general ledger, it is the general ledger set by the general ledger. According to the subsidiary ledger to which you set the general ledger belongs, set the subsidiary ledger as the account for detailed explanation. One or two sentences here are not clear. In short, it is set according to your company's business, so you can set those subjects when needed and put them in the subsidiary ledger according to your company's needs. Not all general ledgers need to have subsidiary ledgers. Bank journal, cash book, special account. The cashier keeps accounts. General ledger, three-column subsidiary ledger, debit, credit, balance. There is a special general ledger, which is basically an account on the balance sheet. If not, don't write. Detailed subjects of management expenses, secondary subjects generally include entertainment expenses, repair expenses, personnel welfare expenses and wages, travel expenses, depreciation expenses and others. Multi-column subsidiary ledger business expenses subsidiary ledger, freight and miscellaneous expenses, personnel welfare expenses and wages, entertainment expenses, travel expenses, commodity loss and other secondary subjects. Detailed subjects of financial expenses, such as secondary subjects such as interest and handling fees, have their own subjects, such as cash, bank deposits, prepayments, bills receivable and other receivables, accounts receivable, low-value consumables, fixed assets, construction in progress, accumulated depreciation, deferred expenses, short-term investments, long-term investments, short-term loans, bills payable, accounts receivable in advance, accounts payable, other accounts payable and wages payable. Account B includes: inventory goods, raw materials, commodity procurement, packaging materials and engineering materials. There is also a sales ledger, including sales revenue, cost, other business income, other business costs, non-operating income and non-operating expenses. Enterprises should also set up tax payable subjects, and the third-level subjects include input tax, output tax, export tax rebate, input tax carry-over, and domestic value-added tax deduction for export products. Fixed assets subsidiary ledger. In addition to the cash and bank deposit accounts kept by the cashier, there must be special bookkeepers, and the accountants can also work together. There is still stamp duty on the account. Do you remember, generally speaking, if there are not many secondary subjects, there are accounts for assets and accounts for liabilities. If it is too much, you should separate it, but remember that assets and liabilities (and owners' equity) are separated. The direct harm of setting up a small treasury is to reduce the national fiscal revenue. Due to the underreporting of operating income and inflated costs, the tax amount is reduced, the tax payable is missed, the tax source is lost, the tax burden is unbalanced, and the management difficulty of the tax department is increased. In the process of tax collection, although the means of tax evasion by each unit are different, the basic methods are basically the same, except for the establishment of off-balance-sheet accounts. Among them, the difference between the internal account and the external account has become a small one.

Seeking adoption is a satisfactory answer.

Question 7: How to do internal accounting in small companies? Internal accounting is an account that contains all accounting business, and all income and expenditure are registered.

Just do the accounts according to the general accounting method. Note that this account is for the boss's exclusive use. . .

For reference. .

Question 8: How to do the internal accounts of small companies? 50 points requires three years of accounting major and four years of undergraduate course. This is a highly professional job, which can be done in a few words. What else can I learn? What can I test for accounting titles every year?

Question 9: How to do well the internal accounts of small-scale companies? Ask the boss what data and content to read, and provide reports according to the boss's needs.

Or explain the contents of the existing report to the boss. .

For reference. .

Excel accounting processing is a free general accounting template.

Initialize, determine the account to be used, and enter voucher entries.

Journal, subsidiary ledger general ledger income statement balance sheet is automatically generated.

Download from the computer's web page (Baidu knows this page).

After downloading, decompress first. Macros should be enabled when excel accounting processing is turned on.

Read the instructions first. On the third line of the voucher page. .

For reference. .

Note: Electronic files need to be backed up frequently and kept on two different media, hard disk and USB flash drive, to prevent accidents and avoid data loss. .

Question 10: how to do the internal accounts of small enterprises, of course, must make entries. For example, for sales and delivery, they need to borrow: accounts receivable, loans: sales revenue, processing with supplied materials, loans: raw materials, loans: accounts payable, etc.

At the end of the period, the manufacturing expenses and consumed materials will be carried forward to the production cost, borrowed from the production cost, borrowed from raw materials and manufacturing expenses, and then carried forward to the finished products, borrowed from the finished products and borrowed from the production cost. According to sales, finished products are carried forward to sales costs, borrowed finished products and lent sales costs are summarized, management expenses, sales expenses and financial expenses are carried forward to profits, and profits, management expenses, financial expenses and sales expenses are carried forward to income.