Can business and industry mix together to make accounts?

Dealing with messy accounts is the biggest headache for every accountant, especially newcomers. If they are not careful, it will take months. Do you know that industry and commerce can be mixed together as accountants? I will give you an answer, I hope it will help you, welcome to read!

1 Can businesses and businesses mix together to make accounts?

Inventory goods can be accounted for in the following ways according to different situations:

First, this course accounts for the actual cost or selling price of various commodities in the inventory of small enterprises.

Including: finished goods in stock, purchased goods, goods stored in the sales department for sale, goods for exhibition and goods stored outdoors.

Substitute products manufactured with supplied materials and those processed and repaired by other units shall be regarded as finished products of small enterprises after the acceptance of manufacturing and repair, and also passed the accounting of this subject.

Unqualified products that can be sold at reduced prices are also accounted for in this account, but they should be accounted for separately from qualified products.

Finished inventory products that have completed the sales procedures but have not been recovered by the purchasing unit at the end of the month should be treated as escrow products, and a separate memorandum book for escrow products should be set up, which is no longer accounted for in this account.

Small enterprises (agriculture, forestry, animal husbandry and fishery) can change this course to "1405 agricultural products".

Expenses (including transportation fees, loading and unloading fees, packaging fees, insurance fees, reasonable loss in transit and sorting fees before warehousing, etc.). ) small enterprises (wholesale and retail) in the process of purchasing goods, in the "sales expenses" account, not in this account.

Two, this course should be accounted for in accordance with the types, varieties and specifications of goods in stock.

Three, the main accounting treatment of inventory goods.

(a) the finished products produced by small enterprises are put into storage, usually only the quantity is recorded but not the amount, and the actual cost of finished products is calculated at the end of the month. Finished products put into storage after the completion of production acceptance shall be debited to this account according to the actual cost and credited to "production cost" and other subjects.

Foreign sales of finished products, debit "main business cost" subjects, credited to the subject.

(2) After the purchased goods arrive at the acceptance warehouse, according to the actual cost or selling price of the goods, debit the subjects and credit the subjects such as "cash on hand", "bank deposit" and "materials in transit".

If input value-added tax is involved, it should also be handled accordingly. According to the difference between the selling price and the purchase price, credit the subject of "the difference between the purchase price of goods".

If the purchased goods have arrived and have been accepted and put into storage, but the settlement procedures have not been completed, they can be recorded according to the provisional valuation value, debited to the account, and credited to the account of "accounts payable-temporarily estimated accounts payable"; At the beginning of next month, make the same accounting entries in red letters and call them back, so that when you receive invoices, bills and other settlement documents next month, you can handle the accounts according to normal procedures.

Foreign sales of goods carry forward the sales cost or selling price, debit the subject of "main business cost" and credit this subject. At the end of the month, share the price difference of the sold goods, debit the title of "commodity price difference" and credit the title of "main business cost".

2 cashier accounting workflow

1. Handle bank deposits and cash withdrawals.

2. Be responsible for the management of checks, drafts, invoices and receipts.

Third, do a good job in bank accounts and cash accounts, and be responsible for keeping the financial chapter.

Fourth, responsible for reimbursement of travel expenses.

1. Employees who need to borrow money on business trips must fill in the loan slip, and then submit it to the general manager for approval and signature, and submit it to the financial audit. After confirmation, the cashier will issue the money.

2. When the employee comes back from business trip, he shall truthfully fill in the payment voucher and be reimbursed by the cashier.

5. Payment of employees' wages.

Cashier working rules:

Work items and verification procedures.

Error prevention and correction procedures

receipts and disbursements

1. For cash receipts and payments, the amount shall be counted in person, and the authenticity of the face value shall be paid attention to.

If counterfeit money is confiscated, the responsible person shall be responsible.

2. Once the cash is paid, a "cash payment stamp" shall be affixed to the original voucher.

The responsible person shall be responsible for overpaying or underpaying the amount.

3. Send the daily cash to the bank.

Don't "sit on the branch".

4, do a good job of daily cash inventory, so that the accounts are consistent.

Make cash statements to prevent cash gains and losses. After work, cash and equivalents are returned to the general manager.

5. Generally, large denomination cash payment business is not handled, and payment is made through transfer or remittance procedures.

Special circumstances require approval.

6, employees go out to borrow money, regardless of the amount, must be signed by the general manager, approved by the loan.

If the loan is not approved and there is a dispute, the responsible person shall bear the responsibility.

Bank account processing

1. When registering a bank journal account, distinguish accounts first to avoid arrogance. Open trading procedures.

2. Make the balance of each account every day, so that the general manager and financial accountant can understand the fund operation of the company and dispatch funds.

Fill in the statement before going to work every day.

3, keep all kinds of blank checks, shall not be arbitrarily misplaced.

4. The accounting seal of the company is generally kept by the cashier.

Give the accounting seal to the general manager after work every day.

Reimbursement audit

1. Whether the agent signs the payment voucher and whether the witness signs it.

If not, it should be added.

2. Whether the original bill attached to the payment voucher has been altered.

If yes, ask why or not reimburse.

3. Whether the formal invoice is mixed with the receipt.

If there is, it should be posted separately.

4. Whether more than three items are filled in the payment voucher.

If it exceeds, it must be re-filled.

5. Whether the size and amount are consistent.

If not, it should be corrected and re-filled.

6. Whether the reimbursement content is reasonable.

Otherwise, it will refuse to pay. If there are special reasons, it should be approved.

7. Whether the payment voucher is signed by the general manager.

If not, it will not be reimbursed.

3 what should I pay attention to when doing accounts

1, time attribution: it would be better if it was set at 65438+ 10/month 1. But even at other times of the year, it is ok to rebuild the account.

2. Ownership of assets: Formally, it is necessary to ensure that all assets are signed by the stocktaker, reinsurer and leader. For assets with unclear property rights, make a pending document to push the company's top management to determine the ownership of all assets. Especially between affiliated enterprises, between shareholders and enterprises, and between parent and subsidiary companies, it is difficult to successfully establish accounts if the step of clarifying property rights cannot be completed. If it is a disputed asset, cut it off first. Anyway, it has little to do with the interests of the financial sector.

3. Determine the cost: Determining the cost of assets is a technical activity. If there are invoices, IOUs, contracts, payment vouchers, etc. If it can prove that something belongs to the company, then invest in assets and paid-in capital; If there is no invoice and the value is unknown, it is regarded as borrowing shareholder assets. Whether to pay the rent or buy it out directly from the shareholders in the future is another matter.

Inventory fixed assets, find invoices, find contracts, and try to confirm the original value. If there is no invoice, the accrued depreciation shall not be deducted before tax, and the tax shall be adjusted when the income tax is settled.

Inventory count, if there is an invoice, confirm it according to the invoice amount; If there is no invoice, it shall be confirmed according to the recent purchase price to prevent the cost difference from the later batch of inventory from being too large.

In the case of products and finished products, if the quantity and amount are large, it is best to write down the estimation process and calculation basis.

Other materials, turnover materials and low-value consumables, which are old or in small quantities, can be left untreated, that is, expensed. Anything new and large can be included.

4. Creditor's Rights and Debts: All recorded creditor's rights should be made into tables, and the responsible department or personnel should be determined for each creditor's rights, forming a creditor's rights table signed and approved by the leaders. The creditor's rights that the leader is not sure about will not be put in first, and then a separate table will be put behind. In terms of debt, it is best to send an inquiry letter of all debts, including the amount and the signature of the leader.

5. Trial balance. After the relevant inventory is completed, try to balance.

Collect the assets and liabilities of the above inventory table into related subjects to make a balance sheet, and the difference between assets and liabilities is owner's equity. In the owner's equity, unless there is a solid basis, try not to confirm the capital reserve. The difference between assets and liabilities in the account summary table MINUS paid-in capital and capital reserve is undistributed profit. In this way, theoretically, the balance sheet and the results of assets verification will come out.

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