What is the accounting process of internal accounting? How to do accounting practice in internal accounting?

1. In fact, the accounting process of internal and external accounts is the same, but the difference is that external accounts must be legal and true bills before they can be deducted before tax.

2. Manual internal and external account workflow;

Step 1: Fill in the receipt voucher, payment voucher and transfer voucher according to the original voucher or original voucher summary table and different economic business types.

Step 2: Register cash book one by one according to the cash receipt and payment voucher; According to the bank deposit receipt and payment voucher and the attached bank settlement voucher, register deposit journal one by one.

Step 3: register all kinds of subsidiary ledger one by one according to the accounting voucher and the attached original voucher (or original voucher summary table); According to accounting data and business content, carry forward and accrue taxes and fees, calculate costs, etc. , prepare accounting vouchers, and register various related subsidiary ledgers one by one.

Step 4: Prepare the "Account Summary" according to the accounting vouchers, and register the general ledger according to the account summary.

Step 5: Check cash book, deposit journal and various subsidiary ledgers with the general ledger on a regular basis according to the specific requirements of reconciliation.

Step 6: At the end of the period, prepare accounting statements according to the relevant information of general ledger and subsidiary ledger. Voucher Settings: Bookkeeping vouchers can be in common formats or in three formats: receipt voucher, payment voucher and transfer voucher.

Account book setting: generally, cash account book, deposit journal, general ledger and subsidiary ledger should be set.

Journals and general ledgers generally adopt three-column format, and sub-ledgers can adopt three-column format, quantity and amount format or multi-column format as required. The main advantages are: First, the format of accounting vouchers and account books and accounting processing procedures are simple and clear, easy to understand and use.

Scope of application: generally applicable to enterprises with small scale, small business volume and small number of accounting vouchers. Note: This accounting processing program is especially suitable for computer processing, because it can make up for the shortcomings of heavy workload. At the same time, under manual bookkeeping, in order to reduce the number of accounting vouchers and the workload of registering the general ledger, we can try our best to summarize the original vouchers of similar economic businesses, compile the summarized original vouchers, and then compile the accounting vouchers according to the summarized original vouchers.