Question 1: What a full-time accountant usually does depends on what kind of enterprise you are in. Formal enterprises are almost the same. If there is a division of labor between posts, it depends on the position. If a small enterprise can be said to be a handyman, if you are in a more formal small company, you may encounter any accounting position and learn more. Large companies have a fine division of labor and often learn less comprehensively. I can't be independent.
Question 2: What is the difference between full-time accounting and agency bookkeeping? Professionalism: The business scope of accountants employed by professional bookkeeping institutions is more comprehensive, and the overall quality of accountants employed by bookkeeping institutions will be more noble. As we all know, accounting is an important core of an enterprise, and all the finance and accounts of the company need to be read and signed by the accountant.
treatment: if an ordinary small and medium-sized enterprise wants to hire accountants by itself, the general salary is more than 5, yuan, and this is only the minimum standard. If some subsidies are added, it may be about 6, yuan. If the company's financial business is entrusted to the bookkeeping institution for agency operation, then the salary to be paid is only about 5 yuan per month. Therefore, in terms of treatment, it can save a lot of expenses for small and medium-sized enterprises. (You can consult Huizhong Service for details)
Question 3: What is the difference between full-time accounting and * * * accounting? Full-time workers have to go to work every day, and the relatively responsible work is also relatively detailed. * * * It's usually small companies. The boss doesn't want to spend a payroll to set up this position, but only a cashier, who will sort out the bills at the end of each month and hand them over to the accountant of * * *, who will register the vouchers and make statements. Generally speaking, the salary of full-time accountants is higher than that of * * *, but the accountants of * * * can do several more, so the income is certainly considerable.
Question 4: What's the difference between full-time accounting and * * * accounting? Personally, full-time accounting is an office worker, and there is a time limit. What about * * * accounting, which is free in time and well done, will earn more than full-time accounting, which is in direct proportion to income and harvest!
Question 5: What is the meaning of audit in accounting? What kind of financial audit is the abbreviation of financial audit and financial review.
in order to strengthen financial supervision, this system is formulated in accordance with relevant state regulations.
1. Financial departments at all levels must set up audit posts. Conditional units need to set up full-time auditors. In units with fewer accounting personnel, the accounting supervisor shall concurrently serve as auditors, but the cashier shall not concurrently manage the audit work.
second, auditors must have high political and professional qualities, and they should be held by people with the title of accountant or above.
3. Auditors must audit the accounting events in accordance with relevant national policies, laws and school rules and regulations, and strictly control the audit. The original vouchers that are illegal, untrue in content, incomplete in procedures and inaccurate in figures shall be returned and required to be corrected and supplemented. The accounting vouchers with incomplete contents, inaccurate figures and improper use of accounting subjects are required to be corrected.
4. All accounting vouchers must be audited by auditors before they can be accounted for; All expenses must be audited by the auditor before the cashier can pay. Auditors have the right to refuse to pay for unplanned or unplanned project expenditures. Do not meet the requirements of income items should be put forward opinions or refused to handle.
5. In the process of auditing and supervising economic business, auditors must deal with abnormal situations in time and report to the leaders.
VI. This system shall come into force as of the date of promulgation, and the Financial Planning Office shall be responsible for the interpretation.
the financial audit system is an important part of the internal control system. It is a kind of self-inspection or audit work carried out by accounting institutions themselves for accounting work. The purpose of establishing the financial audit system of accounting institutions is to prevent mistakes in accounting work and fraud of relevant personnel.
through financial audit, the negligence and mistakes in daily accounting work are corrected or stopped in time to improve the quality of accounting work. Accounting audit is an important part of accounting work, and it is also an important guarantee to standardize accounting behavior and improve the quality of accounting data. Therefore, the revised Accounting Law has always emphasized that all units should establish and improve the internal audit system.
If possible, please adopt
Question 6: Why do companies want to find full-time accountants? If we just look at the apparent cost, some bosses like to find * * * with less agency fees and no need to pay social security, but the biggest drawback of * * * accounting is that it is impossible to cover everything in the enterprise, and full-time accounting can not only help the boss save the corresponding taxes, but also be accurate about the cost income, so I think full-time accounting is good.
Question 7: What is the affiliation of accounting? Generally, it means that after not working in a certain unit, but obtaining the accounting qualification certificate, the relevant relationship is put in the unit for annual inspection.
if you need to have working experience in taking the intermediate accounting exam, you can calculate the working experience if you are affiliated. However, this practice should not be allowed. Because it causes unfair competition and makes the qualification examination conditions meaningless.
in addition, why should the company call you?
Question 8: What does the accounting organization mean? The organization of accounting work
The organization of accounting work should be divided into centralized accounting and non-centralized accounting according to the specific situation of enterprises. Under the organizational form of centralized accounting, the accounting department of the company should complete the detailed accounting, general classification accounting, accounting statement preparation and assessment analysis of various related projects; Accounting organizations or accountants in other functional departments, workshops and warehouses are only responsible for registering original records and filling in original vouchers. In the form of non-centralized accounting organization, voucher sorting, detailed accounting, preparation and analysis of internal statements to meet the daily management needs of enterprise units are scattered to various workshops and departments engaged in this business; The accounting department of the company focuses on the general classification accounting and the preparation and analysis of the accounting statements of the whole factory. In practical work, some enterprises often adopt centralized accounting for some accounting businesses and non-centralized accounting for others. However, no matter which form is adopted, the company's external cash transactions, purchase and sale of materials, and settlement of creditor's rights and debts should be handled centrally by the company's financial accounting department.
due to the different organizational forms of enterprise accounting work, the specific work scope of enterprise financial accounting institutions is also different. The organizational forms of enterprise accounting work include independent accounting and dependent accounting, centralized accounting and non-centralized accounting, professional accounting and mass accounting.
1. Independent accounting and non-independent accounting
Independent accounting refers to a comprehensive and systematic accounting of the business operation process and its results of this unit. The unit that carries out independent accounting is called independent accounting unit, which is characterized by having certain funds, opening separate accounts in the bank, operating independently, calculating profits and losses, having a complete account book system and preparing statements regularly. Independent accounting units should set up separate accounting institutions, equipped with the necessary accounting personnel, and if there are not many accounting businesses, they can only set up full-time accounting personnel.
dependent accounting is also called reimbursement system. Units that implement non-independent accounting are called reimbursement units. It allocates a certain amount of petty cash and materials by the superior, usually fills in and sorts out the original vouchers, and registers the petty cash account and the physical account, and regularly reimburses the income and expenses to the superior, who summarizes them. It does not calculate the profit and loss independently, nor does it prepare statements. For example, a distribution shop owned by a commercial enterprise belongs to a non-independent accounting unit. Non-independent accounting units generally do not set up special accounting institutions, but need to be equipped with full-time accounting personnel to handle daily accounting affairs.
2. Centralized accounting and decentralized accounting
The organization forms of bookkeeping work of units that implement independent accounting can be divided into centralized accounting and decentralized accounting.
centralized accounting means that the main accounting work of an enterprise is concentrated in the enterprise accounting institution. All departments and units within the enterprise generally do not conduct separate accounting, but only make original records of the economic business that happened, handle the acquisition, filling, review and summary of the original documents, and regularly submit these materials to the accounting department of the enterprise for general classification accounting and detailed classification accounting. Centralized accounting can reduce accounting levels and streamline accounting personnel, but it is not convenient for all departments and units of enterprises to make timely use of accounting data for daily assessment and analysis.
decentralized accounting is also called decentralized accounting. That is, the internal units of an enterprise should conduct a comprehensive accounting of their own economic business. For example, in an industrial enterprise, a cost ledger is set up in the workshop to register the production cost of the workshop and calculate the workshop cost of the finished product. The accounting department of the factory department only conducts the general classification accounting of the product cost according to the information submitted by the workshop. Another example is that in commercial enterprises, the detailed accounting of inventory goods and the accounting of certain expenses are dispersed in various business departments. As for the preparation of accounting statements and the work that is not suitable for decentralized accounting, such as material supply and marketing, cash receipts and payments, bank deposit receipts and payments, foreign exchange settlement, etc., it is still handled centrally by the accounting department of the enterprise. The implementation of decentralized accounting enables all departments and units within the enterprise to know the economic activities of their own departments and units in a timely manner, which is conducive to timely analysis and solution of problems; However, this organizational form will increase the accounting procedures and accounting levels.
3. Professional accounting and mass accounting
Some enterprises in China carry out mass accounting in addition to professional accounting.
professional accounting is conducted by full-time accountants.
mass accounting is an economic accounting conducted with the participation of workers and staff, such as team accounting in industrial enterprises and cabinet accounting in commercial enterprises. Its concrete methods are to determine accounting units, formulate accounting indicators, elect mass accountants, regularly calculate the performance and gains and losses of various economic indicators, and carry out labor competitions. Mass accounting can make the masses know the achievements completed by teams or cabinets in time, and stimulate the production products of the broad masses of workers and staff ... > >
question 9: are there more than three full-time employees holding accounting qualification certificates in agency bookkeeping or at least three? 1. According to China's accounting law, there are at least three professionals with accounting certificates and one accountant (included in the three professionals with accounting certificates) engaged in bookkeeping agency.
2. There are four requirements for an agency bookkeeping company:
1. There are more than three certified employees.
2: the person in charge of bookkeeping business should have the professional and technical post qualification of accountant or above.
3: Have a fixed office space.
4. There are sound bookkeeping business norms and financial accounting management systems. Four conditions are indispensable.
Question 1: Do full-time accountants need a professional qualification certificate, or do they have to have intermediate accounting titles? The heads of engineering, finance and other businesses have intermediate titles or above, and the heads of other businesses such as statistics have junior titles or above.