The hotel under our unit was originally contracted to others, and the account contractor made it. Now that I have resumed my business, the boss said that I would rebuild my account from September. How

The hotel under our unit was originally contracted to others, and the account contractor made it. Now that I have resumed my business, the boss said that I would rebuild my account from September. How should I build it? Re-establish the account in September, which is based on the data in August or can we ignore the original account?

No If you just change the accounting unit, you must keep accounts continuously, that is, the accounting records must be continuous and cannot be repeated.

You can sort out the previous accounts and adjust the entries that need to be adjusted (mainly the balance sheet and related accounts), so that assets, liabilities and owners' equity can be correctly adjusted and recorded in the September accounts, so that the accounts and statements at the end of September are consistent with your actual situation, and subsequent accounts and statements can be correctly recorded.

Some thoughts on accounting adjustment;

1) Take stocks (including monetary funds). If the inventory has a surplus, the current management expenses will be offset.

Borrow: raw materials/inventory goods, etc.

Debit: Management fee (red)

If you lose money,

Borrow: management fee

Loans: raw materials/inventory goods, etc.

The inventory gains and losses of monetary funds are the same as above, but the subjects are different.

2) inventory of fixed assets, if the inventory surplus

Borrow: fixed assets

Credit: adjustment of profit and loss in previous years

meanwhile

Debit: previous year's profit and loss adjustment

Credit: undistributed profit

If you lose money,

Borrow: non-operating expenses

Loans: fixed assets

3) Liabilities can be verified by email or letter. If there is any discrepancy, it shall be treated as debt restructuring.

For example, reducing debt.

Debit: accounts payable/other payables, etc.

Loan: non-operating income-debt restructuring income

If the debt increases,

Debit: non-operating expenses-debt restructuring losses

Loans: accounts payable/other payables, etc.

4) Verify the capital reserve and surplus reserve.

Capital reserve account refers to the amount of registered capital greater than paid-in capital, or accepting donations. Without these, the capital reserve should have no data; Surplus reserve shall be accrued according to the total profit after profit over the years.

5) After the above clarification, the balance sheet will be easy to handle. Except that the paid-in capital should be consistent with the registered capital in your business license, the "undistributed profit" will be adjusted according to the formula of assets = liabilities+owners' equity.

The income statement (including related subjects) is the number of this year, which has nothing to do with the historical situation. Just copy the figures at the beginning of the year and adjust the figures of this month that are inconsistent with the actual situation.