As an accountant, the monthly settlement operation is indispensable, and Xiaobai can take a look at the accounts that the old accountant used to keep. Generally speaking, there are a few steps in accounting settlement, and we follow the steps to learn Xi, so let's sort out and learn Xi the operation process of accounting settlement
1. Sort out the amount of relevant accounts Bank deposit account:
To do a good job of pre-closing inspection, it must be consistent with the balance at the end of the bank statement, and if it is inconsistent, it must be adjusted.
Which are collected by the bank and not collected by the enterprise;Which are collected by the enterprise and not collected by the bank;Which are paid by the bank and unpaid by the enterprise;What is paid by the business and not paid by the bank;
When I was working as an accountant in the company before, there was such a problem: before the end of the month, a worker's salary had to be paid, and the company had already made the payment in the ledger, and then the cashier inserted the online banking shield into the computer to make the payment. So I reported the matter to the financial superior, and it was over.
After that, many workers reported, "We didn't receive our wages," and this incident had a great impact. It is because many workers have problems with their payroll cards, which leads to payment failures. This situation is typical of the enterprise has not paid the bank, so we need to pass the statement in time to reduce this information asymmetry.
The above is just an example of a bank deposit that I gave, and we need to check the balance of each account in the account balance sheet, right?It's like checking it before doing anything, it's okay, and then we check out, which is a preparation.
2. Carryover 1Carry-forward costs
Borrow: Cost of main business
Credit: Inventory of goods
Expansion: This is the most basic entry, I hope you will write down this most basic entry.
But, but ......
This entry is too simple, it is not enough to eat, and it is probably impossible for you to be a good accountant. I'm afraid it's hard to find even a good job, you have to memorize the following advanced entries, and you must understand them, so that you can be competent in your future work: 11. Production cost at the time of purchase:
Borrow: production costs (main materials, e.g. reinforced concrete, original co-packs) Manufacturing costs (auxiliary materials, e.g. small items, packaging).
Credit: raw materials
1.2. Carry forward the manufacturing expenses of this month:
Borrow: production costs
Credit: Manufacturing expenses
This entry is to divide the balance of manufacturing expenses into the production cost account, we will slowly contact ERP in the future, and we will also share some ERP knowledge for you in the future
1.3. Carry forward the cost of finished products this month Borrow: inventory goods (pay attention to the generation and origin of this account) Credit: production cost (the balance is 0).
1.4 carryover
Borrow: Cost of main business
Credit: Inventory of goods
Through the above process, such a carry-over cost appears more complete, but also relatively high deep, I also hope that you can remember a little advanced knowledge, do not remember that simple knowledge, now the accounting market is more saturated, so it is very important to improve yourself. If you can't endure this hardship, then you can only be a low-end accountant. There is no way, if you want to wear a crown, you must bear its weight.
Because the time is relatively tight, we will explain the remaining points in the next section, so you can rest assured, always pay attention, and our space is limited.