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总账会计每月工作流程汇总!会计人必须知道!

2017-10-25 14:32| 发布者: 烟如梦| 查看: 820| 评论: 2

摘要:   审核采购或各部门报销的原始凭证----复核出纳填制涉及收付款的记账凭证----填制未涉及收付款的记账凭证----登帐(或电脑审核及过账)----查核科目汇总试算平衡?!   ?二)月末工作:    1、对账工作:   ...
  审核采购或各部门报销的原始凭证----复核出纳填制涉及收付款的记账凭证----填制未涉及收付款的记账凭证----登帐(或电脑审核及过账)----查核科目汇总试算平衡。
  
  (二)月末工作:
  
  1、对账工作:
  
  (1)账证核对:是指会计账簿记录与会计凭证(原始凭证及记账凭证)有关内容金额核对相符。
  
  (2)账账核对:是指总账与明细账的借贷发生额及余额核对相符。
  
  (3)账实核对:是指会计账簿记录与实物、款项实有数核对相符(账实核对一般有四个方面:现金日记账余额与库存实盘现金核对;银行存款日记帐余额和银行对帐单核对(可复核出纳做的银行存款余额调节表调解试算平衡);总账资产的发生额及余额和实物资产明细帐实物盘点金额核对;应收、预付、应付、预收等与供货商、客户的往来款核对(至少一年一对账)。
  
  2、关账工作:(一般情况如下)
  
  (1)结转各项营业成本(工业涉及原材料及辅料---在产品—库存商品的成本结转)、工业制造费用的标准分配;
  
  (2)计提营业中的涉及的各项税金;
  
  (3)计提固定资产累计折旧(按部门分摊费用);
  
  (4)计提无形资产累计摊销(按部门分摊费用);
  
  (5)计提应付职工薪酬(按部门分列费用);
  
  (6)涉及的各项预提费用(按部门分列费用);
  
  (7)调整盘盈盘亏的账务处理;
  
  (8)有关损益结转(收入、成本、费用结转入本年利润)。
  
  3、编制报表:
  
  (1)科目汇总表(或电脑账的试算平衡表核查);
  
  (2)编制会计报表:资产负债表与利润表;
  
  4、纳税申报:
  
  (1)时间:在次月1日到15日内进行上月的纳税申报;
  
  (2)资料:基本信息情况表;增值税申报表(分一般纳税人与小规模纳税人类别,一般纳税人涉及销项与进项的附表)、营业税申报表;个调税申报表;季度企业所得税预缴申报表(每季的次月申报,分查账征收与核定征收类别);会计报表(资产负债表与利润表);其他资料。
  
  (3)申报方式:主要两种:手工(税务大厅申报);电子申报。
  
  (4)电子申报流程:核定更新信息----填写报表----发送报表----收取回执----下载打印税单(申报成功一周左右)。
  
  5、整理归档资料:
  
  (1)打印整理会计凭证、装订凭证;
  
  (2)打印整理会计实务操作报表及纳税申报表、装订报表;
  
  (3)装订增值税发票进项抵扣联;
  
  (4)银行对账单等其他资料。
  
  看上去很简单对不对?
  
  但为什么你一直没升做总账?
  
  因为你只满足于粘发票、填凭证!
  
  每天忙忙忙机械式的劳作麻痹自己
  
  还美其名曰充实!
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引用 mask 2019-4-30 14:32
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