This period small make up will take everybody to say random Zhang is handled. Everybody hears random Zhang to handle is one build two big, especially those novices that just entered a company, whats do not understand to also do not understand. Ask a company old accountant to the family does not teach to you, see family look even, feel distressed young associate people. So, small today make up if how handle random Zhang,teach everybody. Also need not see others face again.
We read a paragraph of conversation below first, major fiscal is true circumstance:
Accountant armour: Enter a business, when I come, allow before had left his post for some time, did not join a course, do not know how to develop oneself work.
Accountant second: The Zhang chaos before the company that take over must be in a complete mess, goods in stock is opposite on, come-and-go is randommer also, how be handled? These two accountants spoke the aspirations of a lot of people, this not, an accountant handled random Zhang to use the time of large half an year, another accountant used 5 days only however. Difference! Teach today teach the method that everybody handles company random Zhang this only with 5 days, the society can improve work efficiency quickly!
One, check cashier cash on hand
With the cashier together amount of check cash on hand, as aspirant as Zhang travel checks, if discovery is abhorrent, should prove a cause, wu of hand-in-hand travel Zhang adjusts processing. Fill in after check " cash check report is expressed " adjust as primitive proof the Zhang face record of cash journal.
2, the nucleus runs from opposite directions a bank deposit
Let a cashier all opening an account sheet prints pair of Zhang of the bank come out, an account ground has an account check, if go up with Zhang abhorrent, should find out a reason, adjust every account through bank deposit remaining sum the watch is opposite bank Zhang and bank sheet adjusts Zhang to agree. What transmit through the bank is odd to Zhang, the bank single to Zhang remaining sum and remaining sum of bank deposit journal have checking. If both not conform to, the reason may be: A. One party charge to an account has by accident; B. Existence did not amount to Zhang, should adjust bank deposit remaining sum adjusts expression agrees to both. Finance affairs of organization of check storehouse goods in stock and warehouse personnel undertake to all company goods in stock grail is nodded, undertake the merchandise data of check and Zhang of detail of goods in stock checking, ensure every stock Zhang is solid conform to, if be put in what not agree with, want to prove a cause, undertake Zhang fact agrees be adjustmented.
3, check company fixed assets
Undertake check nucleus Zhang to company fixed assets together with equipment administrator, check whether agree with real fixed assets on Zhang on one hand, build fixed assets small card on one hand, and paste is in boldly in fixed assets, so that be checked next time. One by one is right the check of income of each belongings goods and materials such as storehouse goods in stock, fixed assets, fill make take inventory sheet, check with Zhang face remaining sum, determine number of dish of deficient investory profit. Fill make solid the comparative watch that is kept at Zhang, as the proof that adjusts Zhang range.
4, receive Zhang fund with client nucleus correspondence
Basically check the receipt such as sheet of sale contract, quotation, deliver goods. Make every client receivable Zhang fund is only to Zhang, hand in a salesperson to check first, will send a client to undertake checking to Zhang sheet by the salesperson again, after the other side is checked, conform to of designation of affix one's seal, and go back. If abhorrent, should weave " come-and-go money check is expressed " demonstrative circumstance, make clear the money of conform to, money of will receivable Zhang undertakes adjustment maintenance accord with the client. To not the money of conform to according to open to question, did not amount to Zhang, cannot call in undertake classified, take corresponding step in the light of specific issue.
5, pay Zhang the money with supplier nucleus correspondence
When checking, basically check the receipt such as sheet of contract, put in storage. Ask the supplier makes every supplier handle Zhang money odd to Zhang, send buyer to undertake checking first, after buyer checks, hand in undertake checking by financial personnel, conform to of designation of affix one's seal, and go back. If discovery is abhorrent, want to prove a cause, should weave " come-and-go money check is expressed " demonstrative circumstance, make clear the money of conform to, undertake Zhang Wu is handled. To not the money of conform to according to open to question, did not amount to Zhang, cannot call in undertake classified, take corresponding step in the light of specific issue.
6, pay taxes of bureau of the tax that check declares a circumstance
Consult tax bureau pay taxes declares a system to declare dutiable goods circumstance, be familiar with the circumstance of each system, check the whether data of relevant experience tax declares a system with pay taxes data on Zhang agrees, be like abhorrent, should prove a cause, undertake adjustment.
7, collect all sorts of receipts
The only card that storehouse put in storage and receipt of bank water bill, delivery of cargo from storage, production gets the finance affairs such as all sorts of receipt of makings receipt, sale deliver goods, contract, forms for reporting statistics to build Zhang to do Zhang to need to be used.
8, build Zhang or Zhang Wu processing
After above receipt gets ready, to having Zhang so, can prepare to build Zhang, to having Zhang so, want to undertake according to actual condition Zhang Wu is handled. Anyhow, of random Zhang arrange, it is to need to press above respect one by one to arrange, straighten, every respect cannot random, after straightening, still have a the mainest job, change financial work system namely change with flow. Every job that the system is changed even if wants a finance affairs comes with the form of the system solidify operation, include financial management system and system of financial business accounting. Every job that flow is finance affairs should want what to do first, what to do after, it is clear to will should set with flow. Such, the finance affairs of the company is after below the assurance of system and flow, the job just meets whole finance affairs move smoothly, develop toward better and better way.
9, qing Dynasty produces nuclear endowment
Qing Dynasty produces nuclear endowment to say simply is check, check company total assets and indebted. This is not a simple thing. The company of accountant disorder, often asset management disorder, property right is not clear, property right of grain clear assets is Chongzhongzhi is weighed. Main move is as follows:
(1) when the dot is attributive: If decide on January 1, better of course. But the dot when calculating the other in annual, building Zhang afresh also is possible.
(2) asset is attributive: Formally, should ensure all asset get check person, answer dish person, leader signs. Not quiet to property right capital, do to wait for transaction file, drive company high level to decide total assets is attributive. Especially between affiliated enterprise, between partner and enterprise, between parent subsidiary, this one pace cannot finish property right clarity, build Zhang successfully hard. If be truly open to question asset, first behead is dropped not, do not have too big concern with financial department interest anyway.
(3) affirmatory cost: After property right of grain clear assets, it is certain assets cost. This is work of a technology. Have bill, white, contract, pay the proof can prove the thing belongs to a company, that controls capital into asset and fact; Without bill, value is unidentified, regard as the capital fund that uses shareholder, it is later pay hire to use fee or buy outright that to must say additionally from partner hand directly. The check of fixed assets, seek bill, seek a contract, affirm primary value as far as possible. Without bill, plan carry depreciation to must not be deducted before duty, pay taxes is made adjust when income tax collects pay calculating Qing Dynasty. Stocktaking, have bill, affirm by invoice amount of course; Those who do not have bill, purchase the price to affirm by the near future, in order to prevent with hind difference of cost of batch goods in stock is too big. In product, manufactured goods, if the amount is much, amount is large, best the process estimation and computational basis are written change. Material of other stock, have enough to meet need, running stores, always old or amount is small, need not use a pipe, namely charge is changed. Always new, amount is large, can plan into. (4) creditor's rights debt: All creditor's rights that have a record, make form entirely, do not leak more rather, every creditor's rights should decide responsibility branch or personnel, form a leader to sign the creditor's rights watch of approval. The creditor's rights that the leader also cannot decide is not installed first, put inside a watch alone, say again later. Debt respect, all debt include amount to had better send case ask card, the leader signs. (5) try calculate a balance. After finishing relevant check, undertake trying calculating the job of the balance. The asset that afore-mentioned check express and indebted put in collect 's charge to make balance list into relevant course, asset and indebted balance, it is possessory rights and interests. In possessory rights and interests, unless have authentic basis, do not affirm capital is common as far as possible otherwise indigestion. With the asset in course summary table and indebted balance, subtractive fact controls capital and capital fair indigestion, balance did not distribute profit namely. So come, theoretic tell, the positive result that Qing Dynasty produces nuclear endowment -- the balance sheet also came out. Belongings check period concentration is finished first, take date of departure according to check result Zhang is built first.
10, random Zhang combs succeeding activity follow-up to adjust
Resemble carving same, above two paces are statuary preliminary model only, want the management state that Zhang watch accords with a company roughly, we try even burnish. Above although two paces can make a balance sheet, but data still has a problem probably, for instance, if fructification receives capital is empty at the outset, this causes loss of a huge sum possibly, forms for reporting statistics is extremely abnormal. Use the opportunity that builds Zhang, can undertake adjustment. When adjusting, the key considers profit or the amount of deficit and asset are in debt rate, combine company condition, should OK it is normal to be judged roughly. If abnormal, find a reason as far as possible. Once company leader approved new balance sheet, was equivalent to forming brand-new Zhang Wu data.
11, period first remaining sum
Each table that forms above, can serve as the base that builds Zhang. Set Zhang newly to cover, the choice fits the accountant criterion of own company, then sets 2 degree course and auxiliary business accounting according to need, register each data relevant course period first remaining sum, built Zhang to be finished so. Be not before some companies without Zhang, have Zhang however but special disorder, do not be willing to be registered afresh directly period first remaining sum, right now, should press the difference of each course amount of new Zhang and old debts, computation gives margin, unite next do brushstroke to borrow what borrow more to adjust minute of collection more, finished the transition of old, new Zhang. In current affairs affection often does not have in a few words so successful, otherwise law of Chinese ink humble was published in vain. In case set period ability discovery still has remaining sum first a large sum of asset, indebted plan leakage, certain perhaps plan the capital that enter wants v to come. Meeting this kind of job is hapless of course. So, early days works must meticulous, in order to reduce needless adjustment. How does that encounter this kind of circumstance to solve? Above all, the circumstance that is in debt these asset arranges form, give the leader signs, a relevant authority answers to belong to a data to arrange file for future reference in the meantime. Next, make afresh try newly calculate balance watch, be equivalent to a job in front using new data redo, form new balance table. The balance of each course that brings about to expressing place newly, do brushstroke to divide collection written guarantee to make the same score can.
12, build system of accountant business accounting
So-called law not go against the river and go to already, everything has early or late cause and effect, since was not solved before, formed historical bequeath issue, so continue to now handle affairs by present custom. Regulations system includes but not be confined to is following a few: Cash management system, bill management system, contract management system, finance affairs submits an expense account system, purchase system and cost accounting system.
Above is this period small make up the new knowledge that brings you, hope everybody is used in as a result of working middle school.
