Question 2: What is accounting? What are the main responsibilities of an accountant? Accounting is an economic management activity with currency as the main unit of measurement and improving economic efficiency as the main goal. It uses special methods to conduct comprehensive, comprehensive, continuous and systematic accounting and supervision on the economic activities of enterprises, organs, institutions and other organizations, provides accounting information, and gradually begins to predict, make decisions, control and analyze with the development of social economy. It is an important part of economic management activities. The main responsibility of accounting (1) is to review, keep accounts and summarize in accordance with the provisions of the accounting system, so as to achieve complete procedures, accurate figures, clear accounts and timely submission. (2) According to the accounting standards for business enterprises, regularly check and analyze the implementation of the company's operating results and cost control, tap the potential of increasing income and reducing expenditure, assess the effect of fund use, and be a good staff of the company. (3) Properly keep accounting vouchers, accounting books, accounting statements and other accounting materials. (4) Complete other tasks assigned by the general manager. Cashier's main job responsibilities (1) Seriously implement the cash management system. (two) strictly implement the cash limit on hand, and the excess must be sent to the bank in time. It is strictly forbidden to pay in cash. (3) Establish and improve cash and bank deposit accounts, and strictly examine cash receipts and payments. (4) Strict check management system, preparation of check use procedures, the use of checks must be signed by the general manager before it can take effect. (five) actively cooperate with the bank to do a good job of reconciliation and tax payment. (six) cooperate with the accountant to do all kinds of daily accounting work. (seven) to complete other tasks assigned by the general manager or financial manager.
Question 3: What are the basic functions of accounting? Responsibilities of accounting post:
Accounting is a kind of economic management with currency as the main unit of measurement, which reflects and supervises the economic activities of a unit.
Basic functions of accounting
The basic functions of accounting include accounting and accounting supervision.
Accounting function refers to the function that accounting takes currency as the main unit of measurement, confirms, records, calculates and reports the economic activities of specific subjects, and provides accounting information for all parties concerned.
The function of accounting supervision refers to the fact that accountants examine the authenticity, legality and rationality of specific economic activities while conducting accounting.
Accounting is mainly engaged in the following fields:
1. View original voucher.
2. Prepare accounting vouchers.
3. Register various subsidiary ledgers.
4. Prepare the summary table of accounting vouchers.
5. Make relevant withdrawal, amortization and carry-over vouchers at the end of the month.
6. Register the general ledger.
7, month-end checkout, reconciliation, so that the account card, account, account consistent.
8. Prepare accounting statements.
9. Binding credentials.
10, tax return. 1 1, accounting file keeping.
It mainly includes: setting up accounts and account books, filling in and auditing accounting vouchers, double-entry bookkeeping, cost calculation, property inspection, preparation of accounting statements, inspection, assessment and analysis of accounting data. The most important thing is to carry out enterprise financial management affairs.
Question 4: What is the function of accounting and what is its basic function? Basic accounting function
(1) accounting function (taking money as the main unit of measurement, performing three tasks on specific economic activities through five links and providing information)
1, the characteristics of accounting
(1) Take the currency as the main unit of measurement: Note the word "main", which means that in addition to the monetary unit of measurement, the physical quantity and labor quantity can also be used as auxiliary units of measurement.
(2) It is complete, continuous and systematic. Integrity: All accounting objects should have accounting continuity. Accounting is continuous and the system cannot be interrupted. The accounting data provided can become an organic whole accounting function.
5. Five links-confirmation, measurement, recording, calculation and reporting.
3. Three tasks-bookkeeping, accounting and reimbursement.
7. Seven methods-setting accounting subjects and accounts, double-entry bookkeeping, filling and auditing accounting vouchers, registering account books, cost calculation, property inspection, and preparing accounting statements.
(B) Accounting supervision
1, meaning: accounting supervision function: supervising the legality and rationality of specific economic activities. Accounting supervision is to promote economic activities to run according to the specified requirements through specific methods such as prediction, decision-making, control, analysis and evaluation, so as to achieve the expected purpose.
2. Features:
(1) index by value.
(2) Supervise the whole process of enterprise economic activities, including before, during and after post supervision.
(3) The basis is the connection and difference between legality and rationality: accounting is the basis of supervision; Supervision is the guarantee of accounting quality.
Question 5: What are the basic functions of accounting? Basic accounting function
(1) accounting function (taking money as the main unit of measurement, performing three tasks on specific economic activities through five links and providing information)
1, the characteristics of accounting
(1) Take the currency as the main unit of measurement: Note the word "main", which means that besides the monetary unit of measurement, the physical quantity and labor quantity can also be used as auxiliary units of measurement.
(2) It is complete, continuous and systematic:
Integrity: All accounting objects should be considered.
Continuity: Accounting is continuous and cannot be interrupted.
Systematic: The accounting data provided can become an organic whole.
Accounting function
5. Five links-confirmation, measurement, recording, calculation and reporting.
3. Three tasks-bookkeeping, accounting and reimbursement.
7. Seven methods-setting accounting subjects and accounts, double-entry bookkeeping, filling and auditing accounting vouchers, registering account books, cost calculation, property inspection, and preparing accounting statements.
(B) Accounting supervision
1, which means:
Accounting supervision function: to supervise the legality and rationality of economic activities of specific subjects.
Accounting supervision is to promote economic activities in accordance with regulations through specific methods such as prediction, decision-making, control, analysis and evaluation.
Operation is needed to achieve the expected purpose.
2. Features:
(1) index by value.
(2) Supervise the whole process of enterprise economic activities, including before, during and after post supervision.
(3) The basis is legality and rationality.
The connection and difference between them: accounting is the basis of supervision; Supervision is the guarantee of accounting quality.
Question 6: What is the function of accounting and what is its basic function? The functions of accounting include cross-level basic functions and other functions of accounting. The basic functions of accounting include: conducting accounting (reaction)-basic functions (confirmation, measurement and reporting); Implementing accounting supervision-the legitimacy and rationality of economic activities (before, during and after). Other functions of accounting include: predicting economic prospects, participating in economic decision-making, controlling economic processes and evaluating business performance. There is also a trinity accounting supervision system: internal supervision, social supervision and * * * supervision. Accounting is the primary function of accounting and the basis of accounting supervision, which provides the basis for accounting supervision; Accounting supervision is the guarantee of accounting quality.
Question 7: What are the responsibilities of accountants? 1. Act according to law. Earnestly study and implement the national laws, regulations, principles and policies related to finance and economics, abide by the provisions of the Accounting Law, and strictly implement the Accounting System for Non-profit Organizations, Basic Accounting Work Standards, Internal Accounting Control Standards, Accounting Archives Management Measures and various systems related to financial accounting work formulated by the Foundation. Second, accounting work. Set up general ledger, subsidiary ledger and auxiliary account (page) according to regulations, fill in accounting vouchers, register accounting books such as income, expenditure, expenses, claims and debts, and ensure accurate judgment and correct use of subjects; Settle accounts on time every month, check cash book and deposit journal with cashier regularly, and clear current accounts in time; Prepare financial reports in a timely and complete manner, so that the figures are true, the calculations are accurate, the contents are complete and the explanations are clear. Third, accounting supervision. Conduct regular property inspections to ensure that the accounts are consistent, the accounts are consistent, and the accounts are consistent; Regularly check the implementation of the accounting system, report problems to the leaders in time and make suggestions; Supervise the implementation of the budget, financial plan and business plan formulated by the unit; Actively publicize and maintain the national financial system and discipline, and prevent violations of law and discipline. Fourth, fund management. In strict accordance with the regulations, go to the business counter of the bank with the cashier to handle large deposits and purchase government bonds, and properly keep the reserved seal card, time deposit certificate and securities for bank deposits to ensure the safety of funds; Check the bank account and deposit balance regularly, and do a good job of interest settlement in time and accurately. V. Bill management. Strictly implement the regulations on the management and use of invoices (receipts), and do a good job in the registration, purchase, issuance, storage, recovery and cancellation of invoices (receipts). Archives management of intransitive verbs. Strict implementation of accounting archives management measures, properly keep accounting vouchers, accounting books and financial reports and other accounting files, and handle handover procedures in accordance with regulations when transferring jobs and adjusting posts.
Question 8: What are the basic functions of accounting? Briefly describe its characteristics. The basic functions of accounting include accounting and accounting supervision. Accounting function refers to the continuous, systematic and complete reflection of a company's economic activities through confirmation, measurement, recording and reporting, and provides accounting information for strengthening economic management and improving economic efficiency. The function of accounting supervision refers to checking the legality and rationality of specific economic activities and related accounting.
Question 9: What are the basic functions of accounting? Hello, please wait a moment, I'll answer.
Accounting and supervision
Hope to adopt
Question 10: What is the real responsibility of accounting? The accounting duties of the accounting department.
The accounting department is a comprehensive management department in charge of the planned financial management of the whole society, and shoulders the management functions of financial management, accounting settlement, local and foreign currency fund management, credit policy, accounting analysis and so on.
First, carry out fiscal and taxation policies in different periods, cooperate and communicate with various relationships between fiscal and taxation and higher-level management departments, foresee and control business management in a forward-looking way, formulate implementation plans and management measures of various policies, and guide the implementation of cooperatives.
Second, analyze and forecast the annual business development, prepare a feasible financial budget, and issue financial revenue and expenditure plans and financial management assessment indicators.
Third, correctly organize and standardize the accounting work of grass-roots cooperatives and directly affiliated outlets, handle the financial revenue and expenditure of the association, conduct financial analysis on a regular basis, and timely reflect and report the business situation to the leaders of the association.
The fourth is to improve the management of various accounting settlement businesses, formulate business operation rules, business management systems and post responsibility systems, formulate accounting processes for various businesses, and organize business training.
Five, in accordance with the relevant provisions and the operation of the unit, correctly organize and guide the annual final accounts, and truly and completely reflect the operating results.
Six, responsible for investigating the adjustment of outlets, in accordance with the overall planning of the Associated Press, review the information of outlets that need to be merged and the breakeven point analysis and other materials. Manage the cash cashier account of the management fee of the Associated Press, review and submit the accounts of daily entertainment, travel, meetings and other expenses, and review the legality and compliance of original vouchers such as invoices.
Seven, strictly regulate the financial revenue and expenditure procedures, formulate regulations on the management of various operating expenses, strengthen the examination and approval system of expenses, and strictly control the growth of various financial and expense indicators.
Eight, prepare and review the annual final accounts, quarterly, monthly and daily accounting statements and all kinds of data, report to the provincial office and relevant departments at all levels, and provide monthly operation and management to the relevant departments of various agencies and associations.
Nine, according to the requirements of the relevant administrative departments and the actual operation of the trade union, do a good job in fund management and planning; Formulate cash management measures, regularly check cash management, report relevant problems to leaders in time, and prevent and resolve financial risks to the maximum extent.
Ten, local and foreign currency deposit and loan interest rates in accordance with the policies of the central bank management. If there is any adjustment, it shall promptly notify the background and institutions to check and analyze the implementation of interest rates.
Eleven, put forward the accounting and management requirements of new business development, provide electronic development of business systems for computer departments, and participate in development and testing.
Twelve, the organization of assets, fixed assets, electronic equipment, low-value consumables and other property inventory at least once a year.