1, every account has been blocked.
At the time of year-end closing, when each account is closed monthly, in order to reflect the whole picture of the changes of assets, liabilities and owners' equity throughout the year and facilitate the audit, all general ledger accounts should calculate the annual amount and year-end balance, and indicate the words "Total this year" in the summary column, and underline the words "year-end closing".
2. Carry forward the new account
When carrying forward to the next year, all accounts with balance should be marked with double red lines under the line of "Accumulated this year" at the end of the year, and the words "Carrying forward to the next year" should be marked in the summary column below. There is no need to prepare accounting vouchers, but the year-end balance must be transferred to the new account for the next year. When transferring to a new account for the next year, the words "carried forward from the previous year" should be marked in the summary column in the first line of the account page, and the balance column should be filled with the balance carried forward from the previous year.
Generally speaking, the general ledger, journal and most subsidiary ledgers should be replaced once a year in the new fiscal year. However, some property and material subsidiary ledger and creditor's rights and debts subsidiary ledger need a lot of work to replace and copy due to the variety, specifications and many units. Therefore, it can be used across years without changing it once a year, and various reference books can be used continuously.
Extended data:
First, generally divided into year-end transfer, settlement of old accounts, credited to new accounts:
(1) year-end transfer. Calculate the total amount of each account in 65438+February and the accumulated amount for the whole year, calculate the balance at the end of 65438+February, and prepare the "balance sheet" before closing. Then, fill in the accounting vouchers of the month of 65438+February (the vouchers are numbered consecutively in the month of 65438+February, and the actual processing date is filled in), and transfer them to "Budget Balance" respectively.
"Fund budget balance" and "special fund balance" account write-off. Transfer "financial working capital expenditure" to "financial working capital income" for verification, and transfer the balance after the balance of financial working capital to "financial working capital".
(2) settle old scores. Make an annual total count of the debits and credits of each income and expenditure account, and then draw a double red line below to indicate that the account has been completely settled. For accounts with balance at the end of the year, the words "carried forward to the next year" are marked in the "summary" column, indicating that they are transferred to new accounts.
(3) Enter it into a new account. According to the balance of general ledger accounts and detailed accounts carried forward at the end of this year, prepare the "balance sheet" of year-end final accounts and related schedules (without accounting vouchers), and directly record the balance of listed accounts in the balance column reserved for related general ledger and detailed accounts in the new year.
And in the "summary" column, the words "carried forward from the previous year" are marked to distinguish the New Year's degrees. After the final accounts are examined and approved by the Standing Committee of the people's congress at the corresponding level, if it is necessary to correct the income and expenditure figures of the original draft final accounts, the old final accounts should be adjusted accordingly, and the new final accounts should be recorded.
II. Chapter IX Accounting Settlement of the Financial Budget Accounting System.
Fifty-seventh general budget accounting at all levels should be regularly and timely accounting closing. The checkout period is once a month. The specific closing method shall be handled in accordance with the basic accounting standards.
Fifty-eighth general budget accounting at all levels, before the end of the fiscal year, should conduct a comprehensive year-end liquidation. The main items of year-end liquidation are as follows:
First, check the annual budget. Budget figures are the basis for checking final accounts and handling income and expenditure settlement, and also the basis for accounting settlement. Before the end of the year, the general budget accounting at all levels should cooperate with the budget management department to check the annual budget between the general budget at the same level and the general budget at the next higher level and the budgets of all units at the same level.
Before the end of the year, you must check the additional deductions, the upper and lower strokes. In order to facilitate the liquidation of enterprises and institutions increased or decreased in this year's budget at the end of the year, the deadline is generally 1 1. The budget allocation is generally as of February 25, 65438.
Second, clean up this year's budget revenue and expenditure. This year's general budget revenue should be carefully cleaned up and turned over to the state treasury in full before the end of the year. Supervise the state treasury to report the budget revenue of the year in time during the year-end period. Except for special reasons, the funds that should be collected and reported in this year's budget should be handled before the end of the year.
Clean up the fund budget revenue and expenditure and special fund revenue and expenditure. All income that should be included in this year should be collected in time and paid into the state treasury or designated bank account.
Three, the organization of the tax authorities and the national treasury for annual reconciliation. After the end of the year, in accordance with the provisions of the national treasury system, the sub-treasury shall set a ten-day period for the settlement of treasury funds (in the year when the settlement period is set, the settlement period of treasury funds shall be postponed accordingly). The money received by each collection office before 65438+February 3 1 should be reported to the sub-library within the "national treasury reporting period" and included in the final accounts of the year.
At the same time, the state treasury at all levels shall prepare the income statement according to the annual reconciliation method, and distribute it to the finance department at the same level and the tax collection authority for verification and signature. Ensure the consistency of fiscal revenue figures.
Baidu Encyclopedia-Total Budget Accounting Year-end Closing