The former accountant messed up the accounts. Can I make a new account now, regardless of his previous account?

Accounting process

1. Collect the original vouchers and all business documents since opening.

2. Sort out these vouchers and fill in the accounting vouchers after verification.

3. There are four kinds of account books: general ledger, ledger, multi-column subsidiary ledger, cash account book and bank journal.

4. Register account books according to accounting vouchers.

5. Make financial statements

6. Start the first declaration.

There are two ways to establish accounts for extended data during the transition period:

1, property inspection is scattered, and accounts are established according to zero opening balance;

2. The initial period of property inspection is completed centrally, and the initial accounts are established according to the inventory results. Today, I mainly introduce the second method, which is also commonly used by small enterprises.

You can start with the following points:

1. Cash and bank deposit account balances can be accounted for by taking out the opening amount according to the original cashier account data;

2. Fixed assets, inventory items, etc. , must be counted once, and according to the inventory situation, combined with the purchase and sale of the year to calculate the opening number.

3. For the current account, it is necessary to sort out the approximate opening data according to the purchase and sale contract, the subsidiary ledger of income and expenditure, and the statement of business personnel. After all, this part will inevitably miss some information;

4. Prepare the trial balance. The difference between the number of assets and liabilities is the owner's equity;

5. The owner's equity minus the initial investment of shareholders is the undistributed profit of the company. In this way, approximate opening data are established.

6. Then we will establish accounts according to the opening data.

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