1. To do accounting, you must first understand the economic business of the company, so as to set up suitable subjects.
2. The general steps of accounting: 1. You need to set the required accounting subjects according to your actual business; 2 Prepare bookkeeping vouchers according to the business (bills for collection and payment); 3 Register the sub ledger according to the account, debit/credit direction and amount of the bookkeeping voucher, and calculate the amount and balance of each sub account; 4 Prepare transfer vouchers for expense allocation, tax accrual, payroll accrual, etc. according to accounting data; (Collect costs, calculate production costs, sales costs, etc.) 5 Register the sub ledger and calculate the amount and balance of each account; Carry forward profit and loss account to calculate profit and loss.
3. 6. Summarize all accounting vouchers by account and prepare account summary table; 7 Register the general ledger according to the account summary table, and calculate the amount and balance of each account in the general ledger; 8 The general ledger is consistent with the subsidiary ledger; 9 Prepare accounting statements, tax returns, declaration and tax payment according to the general ledger data and sub ledger data.
4. If you have questions about specific links, you can search Baidu for answers. Maybe you can find answers.
5. If you want to do a good job of accounting separately, you need to have a relatively comprehensive practical operation and processing of accounting data; You should also be familiar with the taxes involved, the laws and regulations for calculating taxes, the declaration methods and payment methods of various taxes.
6. The equation commonly used in accounting Asset category: asset=equity asset=creditor's equity+owner's equity asset=liability+owner's equity income - expense=profit asset=liability+owner's equity+(income - expense) Therefore: asset+expense=liability+owner's equity+income 2. asset category Ending balance of liability account 1) Ending balance of asset account=opening balance+debit amount in the current period - credit amount in the current period (expense category is the same as asset category) 2) Ending balance of liability account=opening balance - debit amount in the current period+credit amount in the current period (owner's equity and income are the same as liabilities category) 3 Trial balance formula of debit and credit bookkeeping method: total debit amount of all accounts in the current period=total credit amount of all accounts in the current period Total debit opening balance of all accounts=total credit opening balance of all accounts Total debit ending balance of all accounts=total credit ending balance of all accounts 4 Calculation formula for obtaining balance at the end of the balance sheet: (this debit and credit refer to its subsidiary ledger debit and credit) 1) Monetary fund ending balance: monetary fund ending balance=cash+bank deposits+other monetary funds (that is, the total debit balance of cash, bank deposits and other monetary funds) 2) Accumulated depreciation=purchase price - salvage value (salvage value=original value of fixed assets * 5%) Net value of fixed assets=original value of fixed assets - accumulated depreciation 3) Asset category (balance in debit) Closing balance of accounts receivable=Debit receivable+debit advance payment Closing balance=Debit advance+Debit payable 4) Liability category (balance in credit) Closing balance of accounts payable=Credit payable+Credit advance payment Closing balance of accounts receivable=Credit advance+Credit receivable 5 Profit calculation formula: operating profit=main business profit+other business profit - period expense Main business profit=main business income - main business cost - main business tax and additional other business profit=other business income - other business expenditure Period expense=operating expense+management expense+financial expense, that is, operating profit=main business income+other business income - main business cost- Main taxes and surcharges - administrative expenses - operating expenses - financial expenses - other business expenses Total profit=operating profit+investment income+non operating income - net profit of non operating expenses=total profit - income tax.
