the law self-study company belongs to the service industry, so it is enough to use the accounting treatment standard of the service industry to make accounts:

1. Cash

Borrow when receiving cash: cash loan: related subjects (internal and external current account or income account, which is determined according to the nature of receipt)

Borrow when paying cash: related subjects (expense account or internal and external current account).

Cash payment should be accompanied by an expense reimbursement form or a receipt stamped with the financial seal or special invoice seal of the payee, and detailed accounts must be set according to the customer name or individual.

2. Bank deposit:

The bank deposit account should be set as a second-level detailed account according to the nature of the bank account opened by the company, and then set as a third-level detailed account according to the name of the opening bank and the mantissa of the account number; Or the nature of the account, the name of the bank where the account is opened, and the mantissa of the account number are taken as secondary detailed subjects.

collection: debit: bank deposit

loan: accounts receivable/other receivables and other related subjects (current account or income account, depending on the nature of collection)

payment: debit: related subjects (expense account or current account)

loan: cash

entry of bank interest:

debit: bank deposit ---XX account- The password payer of the bank is charged to the management fee-office fee.

the entry is:

debit: financial expenses-handling fees

financial expenses-other

administrative expenses-office expenses

loan: cash/bank deposit-XX account-XX line (account number suffix)

payment of rent and deposit:

Bank deposit

Precautions: The enterprise must be asked to provide bank-related bills and statements in the monthly collection, and the accountant should check the bank bills and statements every month. If there is any discrepancy, a statement of bank reconciliation should be prepared and the enterprise should be required to supplement it completely. In the process of reconciliation, the accountant finds that there is a bank slip missing. First, he can find out clearly through the customer what economic business the slip belongs to, and make an original voucher according to the statement for accounting. After the customer makes up the typing, he will attach the bank slip after making up the typing to the bookkeeping voucher. If there are still missing documents, you can copy the bank statement and indicate the situation on the bank statement as a supporting attachment for bookkeeping; If an enterprise receives money from a basic account without issuing an invoice, it should confirm the income and pay taxes. If the enterprise does not want to pay taxes, it is required that the enterprise cannot receive money through the bank. Current accounts should be checked with customers at least every quarter, and enterprises should be required to supplement documents and adjust accounts according to the reconciliation results. If an enterprise has advanced payment, it should respond to the accounts receivable, accounts payable or other accounts receivable and other accounts payable according to the actual situation (such as collecting auto insurance and personal accident insurance, paying indemnity, maternity insurance, etc.).

The specific entry is:

Debit upon receipt: bank deposit-XX account-XX line (account number mantissa)

Loan: other payables-XX expenses /XX-XX people

See "Part II, Handling of Income Business" for the income of bank receipt without invoice.

inspection requirements: both banks and current accounts should set detailed accounts for accounting.

II. Handling of income business

Principle of income confirmation: 1. In principle, service enterprises should confirm their income and pay taxes in full in the month of invoicing, but some enterprises have extremely uneven income. Because local taxes are not as strict as national taxes, we can declare and pay taxes in a decentralized manner according to their own conditions, and confirm them as current income according to the data declared after decentralization; 2. In the income of an enterprise, those who do not need to invoice but receive money from basic households should be recognized and pay taxes. In order to make the tax return balanced, the accounting treatment can be done by hanging on the credit of accounts receivable or through the account of advance receipts. When the invoicing income is not recognized in some months, we will open a receipt and confirm the income after offsetting the transactions. 3. If the enterprise doesn't want to pay taxes, it is required that the enterprise can't collect money through the bank, and it is recommended to open a general account. (As far as possible, ask the customer to declare the income invoiced in the current month, and the tax must be declared in the next month; Before declaring tax payment, you must obtain the consent of the customer, and try to persuade the customer to pay according to the facts. If the customer insists on not paying or paying less, explain to the customer what the legal consequences are and the enterprise will be responsible).

handling of special circumstances: enterprises that post from basic accounts but are unwilling to pay taxes can be handled in two ways: 1. Hanging accounts (this method is easy to find out) 2. Accounting for one-in and one-out or one-in and one-out is not recorded, and the monthly statement will not be provided for future inspection.

Accounting must inform the enterprise of the following invoice filling specifications and relevant provisions on cancellation

Requirements for invoice filling: The enterprise is required to fill in all items of the invoice when filling out the invoice, and the date of invoice should be continuous, and the time of the day of invoice should be written when filling out, not the time when the business occurred; Requirements for filling in the amount: Except for the lowest version of the invoice (1-yuan version), other versions of the invoice must be issued in a top-notch manner, and enterprises can apply for invoices with different versions to be issued to customers according to business needs. Invoicing item column: it should be consistent with the type of invoice when filling in. The amount in words and figures of invoices should be consistent. If the invoice does not meet the above requirements, the tax authorities will punish it. (Penalties vary according to different situations)

Invoice cancellation: after the invoice is purchased and opened, it must be handed over to the tax bureau, and then the invoice with the corresponding version can be purchased.

cancellation time: the cancellation time of local tax invoices depends on the administrator, and it is generally not as strict as the national tax.

enterprises that have not been invoiced and have no income will be treated as withholding tax when paying taxes, and their income will not be recognized. (High-tech Zone recognizes income in one lump sum at the end of the year, and usually makes some expenses according to the prepaid income)

III. Handling of cost business

The cost of service industry is mainly labor cost, and other direct expenses related to income. The following is an example of different service industry costs.

consulting services: labor costs, information costs, inquiry costs, notarization costs, production costs, etc.

Lease industry: depreciation of equipment, rental fee for operating leased fixed assets, equipment maintenance premium, property insurance premium, etc.

design and production: labor cost, material cost, data cost, production cost of subcontracting business, depreciation cost of large equipment, etc.

cleaning: labor costs, cleaning supplies, depreciation of large cleaning equipment, etc.

intermediary services: labor costs;

culture and sports: labor costs, materials costs, etc.

parking lot: venue rental fee, labor fee of parking lot manager, etc.

specific entry:

when payroll is accrued:

debit: main business cost-labor cost

loan: employee salary payable-salary payable

when payment:

debit: employee salary payable-salary

loan: other receivables-personal part of social security (personal part to be deducted when an enterprise pays social security for employees) < Bank deposit

other direct expenses:

borrowing: main business cost-* *

lending: cash/bank deposit

purchasing fixed assets, maintenance expenses and property insurance expenses:

borrowing: fixed assets/deferred expenses

lending: cash/bank deposit

depreciation and amortization. 2. The subject of "main business cost" can be set according to the income ratio of enterprises. If the income ratio is not matched or there is no income, all expenses will be included in the period expense accounting. For details, please refer to the fourth salary and expenses; 3, the above are included in the "main business cost" personnel's salary, and a single payroll is made;

requirements: 1. a: an enterprise that collects enterprise income tax through auditing must have a formal invoice when purchasing or paying related costs, before it can be recorded. If the cost is amortized, it must be attached with corresponding attachments (such as depreciation schedule of fixed assets and amortization schedule).

B: enterprises that have been approved to collect enterprise income tax: first, enterprises are required to provide formal invoices, and if it is not feasible, they will find invoices as costs.

2. Require the customer to indicate the payment method on the purchase or expenditure invoice (the invoice for cash payment indicates "pay now", and the rest are linked with accounts payable first, and the accounts payable will be reduced when the bank bill for payment is obtained);

3. Special circumstances: If the customer's income has not been invoiced or collected through the basic account (with little or no income), the corresponding cost expenditure can be regulated, and the customer should be asked not to pay from the bank or reduce the payment from the bank when controlling the cost expenditure.

IV. Wages and expenses

(1) Wages

1. Wages should vary according to different positions. Attention should be paid to the levy standard of personal income tax. Enterprises with more income and higher wages of industry personnel should be asked to pay personal income tax appropriately.

to determine the salary amount, the customer must provide a list of employees, and the accountant should determine the salary amount and total salary of each person according to the nature, scale and income of the enterprise. The salary amount of each person should be determined according to the post, and the general administrative and management personnel can use fixed salary or basic salary plus bonus. The payroll must be signed by the corresponding personnel.

2. Salary distribution, according to different personnel, Wages should be allocated to management expenses and management expenses.

The entries for withdrawal and payment are as follows:

Withdrawal: Debit: management expenses-salary

Loan: Payable employee salary-salary

Loan: Other receivables-personal part of social security (personal part to be deducted when an enterprise pays social security for employees) < p Income tax

cash/bank deposit

Note: the salary is in the form of white stripes. In order to make the salary be included in the cost and expenses reasonably, basic work needs to be done well, such as employee roster and position list (the employment contract depends on the situation). We can ask customers to provide a roster of employees, and keep one of each person's signature handwriting for later use. When paying wages, the payroll should be signed by the boss, and the words "agree to pay" and the date should be signed to avoid loopholes in the payroll.

(II) Expenses

Expenses must have formal invoices before they can be accounted for. The invoices provided by enterprises shall be reviewed according to the "accounting entity hypothesis", and completely unreasonable expenses shall not be accounted for. For more than two years, it must not be recorded. For the above reasons, if the amount on the expense reimbursement form does not match the reasonable and legal amount in the annex, the amount shall be truthfully reported on the expense reimbursement form (the amount is the amount allowed to be recorded). In addition, welfare expenses, transportation subsidies and telephone subsidies should also be included in the salary to calculate personal income tax after deducting a certain amount, so such expenses can only be properly accounted for.

Only the subject of "management expenses" is set in the service industry.

Expense categories are as follows: 1. Rent (only if there is an invoice) 2. Water and electricity charges (only if the registered place and business place are in the same place) 3. Transportation expenses (must be done) 4. Salary (must be done) 5. Office supplies (only if there is an invoice) 6. Travel expenses (only if there is an invoice) 7. Privately owned: Do less for transportation. ) 1. Welfare expenses (within 14% of total wages) 11. Stamp duty 12. Property tax 13. Land use tax 14. Insurance premium, etc. You can set "Other" detailed accounts to reflect unusual expenses, but please reflect special expenses such as taxes and fees separately.

Precautions: baidu promotion expenses, information sending expenses, printed leaflets expenses, etc. incurred by the enterprise are respectively included in detailed subjects such as advertising expenses and business promotion expenses, and are not included in the cost. Advertising expenses and business promotion expenses can be fully charged within 15% of the income, and the excess can be carried forward to the next year.

For "shell companies: invoices have never been issued, invoices have not been bought and the bank has not posted them", salaries (salaries of part-time accountants only), bank bills (bank deposit and withdrawal bills, bank expense bills, tax bills and interest bills), transportation fees and communication fees must be reflected in the accounts.

the general principle of recording expenses is that enterprises with more profits do more expenses, and enterprises with less profits and less paid-in capital do less expenses. Generally, the rent should be recorded in the house rental invoice. First included in the prepaid expenses, and then amortized monthly.

V. Depreciation, amortization and tax calculation refer to payment

1. Depreciation

Standard for fixed assets: The new accounting standards only require that the service life is more than one year (but there is no limit on the amount) to be recognized as fixed assets, and for the sake of simplicity and unification of accounting, the service life is more than three years and the amount is more than 1 yuan.

the depreciation of fixed assets should first determine the category of fixed assets, take the years specified in the tax law as the depreciation years, and depreciate by the straight-line method. (Because the depreciation of fixed assets generally has little impact on the profits of enterprises, it is required to depreciate within the fixed number of years stipulated in the tax law according to the straight-line method to avoid the trouble of income tax settlement and adjustment). Depreciation expenses are allocated according to the beneficiaries, and can also be simply classified as one kind of expenses.

Debit: management fee-depreciation

Loan: accumulated depreciation (accumulated depreciation should be set with detailed accounts corresponding to the details of fixed assets, or supplementary accounting can be carried out through EXCEL tables without setting detailed accounts in the account book)

Other items that do not meet the standards of fixed assets are regarded as low-value consumables: they are divided into two types according to enterprise types: B, which are directly charged when purchased with less use, and B, which are recorded as "low-value consumables" first.

2. Amortization

Common amortization mainly includes rent amortization, decoration expense amortization and organization expense amortization (all the above expenses need corresponding invoices)

When paying, the following entries are made according to the invoice amount

Borrow: prepaid expenses-rent (paying rent and obtaining invoices)

Long-term prepaid expenses-decoration expenses (renovation of company offices, etc., If the amount is small, it will be directly included in the current expenses)

Management expenses-start-up expenses (since the expenses incurred during the start-up period of our company are small, all of them will be included in the management expenses without amortization)

Loans: cash/bank deposits-XX households-XX lines (account number mantissa)

Amortization will be carried out on a monthly basis according to the time period and department benefiting from the expenses. The entries are as follows:

Debit: management fee-rent

-decoration fee

-organization fee

Debit: management fee-rent

-organization fee

Loan: prepaid fee-rent

Long-term.