How to do accounting statistical reports? This question is too general, because the path of accounting and statistical report production includes software production, ** production; In addition, the accounting statistical report has different statistical calibers and different production methods according to the purpose, accounting interval and reporting object.
To make accounting statistical reports, we must first understand the role of the following accounting statements, so as to understand the data, content, path and method.
Balance Sheet: Used to reflect the assets, liabilities, and owners' equity of a business at a specific date.
Income statement: It is used to reflect the income, costs, expenses and profits of an enterprise in a certain period.
Cash flow statement: It is used to reflect the cash inflow and outflow of an enterprise in a certain period.
Statement of Changes in Owners' Equity: It is used to reflect the changes in the owners' equity of the enterprise, including changes in share capital, capital reserve, surplus reserve and undistributed profits.
Cost and expense table: It is used to record and count the cost and expense of an enterprise in a certain period.
Accounts receivable schedule: It is used to record and count the aging and customer details of the accounts receivable of the enterprise.
Inventory Schedule: It is used to record and count the variety, quantity, unit price and amount of the enterprise's inventory.
Fixed assets schedule: It is used to record and count the original value, depreciation, net value and other information of the fixed assets of the enterprise.
Determine the type and purpose of the report: Select the appropriate report type as needed, and clarify the purpose and purpose of the report.
Collect data: Collect data from relevant books, vouchers, statements and other materials according to the data required for the report. Ensure that the data is true, accurate, and complete.
Organize data: Collate, categorize, and summarize the collected data to better reflect the financial health and operating results of the business.
Preparation: Depending on the type and format of the report, start compiling. It should include three parts: the header, the body and the footer. The header should contain information such as the name of the report, the preparation unit, and the preparation date. The body should contain the data content of the report; The footer should contain a description of the data** and who is responsible.
Review the report: After the report is prepared, it should be reviewed to ensure that the report is true, accurate and compliant. If necessary, the report can be modified and improved.
Submission of statements: According to the requirements, the reports will be submitted to the relevant departments or institutions, such as investors, tax departments, banks, etc.
The general steps to make a balance sheet through software are as follows:
Open the software: Choose the appropriate accounting software or electronic ** software, such as Excel, QuickBooks, SAP, etc.
Create: Create a new one in the software to enter the data for the balance sheet.
Input data: According to the actual situation of the enterprise, enter the data of each account such as assets, liabilities and owners' equity in **. Ensure that the data is true, accurate, and complete.
Calculate the balance: According to the balance sheet balance principle, that is, assets = liabilities + owners' equity, the balance value of the statement is calculated.
Adjust the format: Adjust the format of ** to make it conform to the specification requirements of the balance sheet. For example, set fonts, alignment, colors, and more.
Save Report: Save the report as an electronic file for later use and review.
Print the report: If necessary, you can print out the report and submit it to the relevant department or institution after stamping the official seal.
There are several ways to take and superimpose the number of accounting statements:
Direct Quotation Method: Obtain the required figures directly from books, vouchers, or other statements, such as monetary funds in the balance sheet, direct references to the closing balances in the cash journal and the bank deposit journal.
Summary method: Summarize the same kind of figures according to their nature, for example, summarize the debit amount of all cost and expense accounts to obtain the debit amount of the current period.
Averaging: Averaging the same number over a period of time, such as average daily sales or sales.
Integer: Take the whole number of a certain type of number, for example, round the sales amount including tax to get the sales amount excluding tax.
Algebraic method: Algebraic operations are used to arrive at the desired number, such as calculating the total amount of owner's equity based on the total assets and liabilities in the balance sheet.
Comprehensive method: The above methods can be used to obtain correct figures for complex economic operations.
It should be noted that the operation methods and steps of different software may be different, and you can refer to the help documentation or tutorial of the software for specific operations**.