what does the accountant do every month

1. what does the accountant do every month

1. audit according to all kinds of original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various subsidiary ledgers according to accounting vouchers.

3. At the end of the month, make accrual, amortization and carry-forward accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Closing and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.

5. Prepare accounting statements with accurate figures and complete contents, and make analysis and explanation.

6. Bind the accounting vouchers into volumes and keep them properly.

2. Tax declaration and payment work

1. At the end of each month, calculate and extract relevant taxes.

2. declare and pay personal income tax before the 7th of each month; Declare and pay value-added tax (or business tax), urban construction tax and education surcharge before 1th. At the end of the quarter, declare and pay income tax before 15th of next month.

3. At the end of the year, the income tax shall be settled. Generally, it will start after the year-end closing, and the final settlement will be completed before April 3.

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What are the monthly tax returns of accounting provided by Shenyang Kingdee Finance?

the process of online declaration is basically the same everywhere. Are national tax and local tax all declared online? For the national tax, you should go to the local IRS website, where there should be online declaration, and then you need to enter your tax number, password and other items before you can enter. The monthly statements that need to be declared by the national tax, such as the main table of value-added tax, table 1, table 2, balance sheet, income statement, attached data table, etc., may have different requirements in different places, and also fill in different tables according to the nature of your enterprise; The local tax declaration needs to go to the website of the local tax bureau and enter according to the local tax code. The declared statements are: individual tax table, comprehensive table 1, and asset liability table and income table need to be declared every quarter. After copying the tax, it is the tax declaration. What are the daily work of clearing the card accounting?

the daily work contents and tasks of accounting mainly include monetary fund accounting, current settlement, salary accounting, and supervision of monetary fund income and expenditure.

current settlement

1. handle current settlement and establish a liquidation system

2. manage the enterprise's reserve fund

3. account for other current accounts to prevent bad debt losses

for all current accounts other than the purchase and sale business, set up separate accounts according to the units and individuals, register one by one according to the audited accounting vouchers, and check the balance frequently. At the end of the year, the list should be copied and reported to the leaders or relevant departments.

salary accounting

1. Implement the salary plan and supervise the use of salary

According to the approved salary plan, in conjunction with the labor and personnel department, master the payment of salary and bonus in strict accordance with the regulations and analyze the implementation of the salary plan. Those who violate the wage policy and indiscriminately distribute allowances and bonuses should be stopped and reported to the leaders and relevant departments.

2. audit salary documents and distribute salary bonus

according to the actual number of employees, salary grade and salary standard, audit salary bonus calculation table, handle withholding money (including calculating personal income tax, housing fund, labor insurance fund, unemployment insurance, etc.), and calculate actual salary.

3. Be responsible for wage accounting and provide wage information

Conduct detailed accounting according to the composition of the total wage and the source of wage payment. According to the requirements of the management department, prepare the relevant payroll report.

supervision of monetary fund income and expenditure

There are many negative factors in the process of monetary fund income and expenditure. In order to ensure the safety of monetary fund income and expenditure, effective supervision must be carried out. Cashier supervision is based on the relevant laws and regulations of the state and the rules and regulations of enterprises, and resolutely resists illegal income and expenditure and fraud within the scope of maintaining financial discipline and the work permit of implementation of accounting system. Cashiers should strictly follow the financial laws and regulations when handling cash and bank deposits, and all businesses that violate the regulations will be refused. Check and supervise the implementation of financial discipline at any time to ensure the legality and rationality of cashier's work and protect the economic interests of the unit from infringement.

Accounting includes many aspects: accounting processing: a series of accounting processing from original vouchers, accounting vouchers, ledgers and general ledgers, balance sheets, income statements, cash flow statements, income statements and so on. Financial management: enterprise assets and liabilities analysis, enterprise stability and risk analysis, enterprise capital flow analysis, enterprise cost and expense analysis, enterprise investment management analysis, enterprise production and operation fund management and other financial work such as mergers and acquisitions between enterprises, tax-related accounting work: enterprise tax-related accounting account processing, tax-related project risk assessment and implementation, enterprise tax risk analysis, tax declaration work, enterprise tax-related administrative and judicial affairs handling and other work. Enterprise audit: external enterprise financial audit and internal enterprise financial audit. What are the functions and posts of accounting work?

Generally, the posts of accounting personnel can be divided into: (1) accounting supervisor; (2) cashier; (3) fund management; (4) Budget management; (5) fixed assets accounting; (6) Inventory accounting; (7) cost accounting; (8) wage accounting; (9) current settlement; (1) Income and profit accounting; (11) tax accounting; (12) General ledger statements; (13) audit; (14) computerized accounting management; (15) file management, etc.

these positions can be one person with one post, one person with multiple posts or more than one post, and each unit can specifically determine them according to its accounting business volume and the actual situation of accounting staffing. It should be noted that in order to implement the principle of "separate account, money and materials" in internal accounting control, cashiers are not allowed to take charge of auditing, keeping accounting files and registering income, expenses, creditor's rights and debts. For accounting personnel in enterprises, there should be job rotation in a planned way, so that accounting personnel can fully understand and be familiar with various accounting work and improve their professional level. When accounting personnel transfer their jobs or leave their posts for some reason, they should hand over their accounting accounts, funds and outstanding matters to the receiving personnel clearly, and their superior supervisors should be responsible for supervision. What are the processes of general ledger accounting?

(1) Daily work

Auditing the original vouchers of purchasing or reimbursement by various departments-rechecking the bookkeeping vouchers filled by the cashier involving receipt and payment-filling the bookkeeping vouchers not involving receipt and payment-posting (or computer auditing and posting)-checking the trial balance of account summary.

(II) Work at the end of the month

1. Reconciliation work

(1) Account-voucher verification: it means that the records of accounting books are consistent with the relevant contents and amounts of accounting vouchers (original vouchers and accounting vouchers).

(2) Account-to-account reconciliation: refers to the reconciliation of the debit and credit amount and balance between the general ledger and the subsidiary ledger.

(3) Account-to-fact check: refers to the fact that the records of accounting books are consistent with the actual amount of goods and funds (there are generally four aspects in account-to-fact check: the balance of cash book is checked with the actual cash on hand; Check the balance of bank deposit journal and bank statement (check the trial balance of statement of bank reconciliation mediation made by cashier); Check the amount and balance of general ledger assets with the amount of physical inventory in the subsidiary ledger of physical assets; Check receivables, prepayments, payables, advance receipts, etc. with the current accounts of suppliers and customers (at least once a year).

2. Account closing: (generally as follows)

(1) Carry-over of various operating costs (raw materials and auxiliary materials involved in industry-cost carry-over of products-inventory goods) and standard distribution of industrial manufacturing expenses;

(2) provision of various taxes involved in business;

(3) Accrue accumulated depreciation of fixed assets (share expenses by department);

(4) Accumulated amortization of intangible assets (cost sharing by department);

(5) Accrue the salary payable to employees (break down expenses by department);

(6) Various accrued expenses involved (by department);

(7) adjust the accounting treatment of inventory surplus and inventory deficit;

(8) Carry-forward of relevant profits and losses (income, cost and expenses are carried over to the current year's profits).

3. Prepare statements

(1) Summary of subjects (or trial balance check of computer accounts);

(2) prepare accounting statements: balance sheet and income statement;

4. Tax declaration

(1) Time: the tax declaration of the previous month will be made from the 1st to 15th of the following month;

(2) data: basic information table; Value-added tax declaration form (divided into general taxpayers and small-scale taxpayers, and the schedule of general taxpayers involving output and input) and business tax declaration form; Tax adjustment declaration form; Quarterly enterprise income tax prepayment declaration form (the second month of each quarter, divided into audit collection and approved collection categories); Accounting statements (balance sheet and income statement); Other information.

(3) declaration methods: there are two main types: manual (tax hall declaration); Electronic declaration.

(4) electronic declaration process: verifying the updated information-filling in the report-sending the report-receiving the receipt-downloading and printing the tax bill (about one week after successful declaration).

5. Collating and archiving materials

(1) Printing and collating accounting vouchers and binding vouchers;

(2) printing and sorting out accounting practice operation reports, tax returns and binding reports;

(3) Binding VAT invoice input deduction;

(4) bank statements and other information. What are the functions and positions of accounting work?

The positions of accounting personnel can generally be divided into: (1) accounting supervisor; (2) cashier; (3) fund management; (4) Budget management; (5) fixed assets accounting; (6) Inventory accounting; (7) cost accounting; (8) wage accounting; (9) current settlement; (1) Income and profit accounting; (11) tax accounting; (12) General ledger statements; (13) audit; (14) computerized accounting management; (15) file management, etc. What are the daily jobs of accountants?

broadly speaking, accounting can be divided into general ledger accounting, subsidiary ledger accounting and cashier.

first, general ledger accounting, subsidiary ledger accounting and cashier have their own division of labor. General ledger accounting is responsible for the overall accounting of enterprise economic business, providing comprehensive accounting data for enterprise economic management and business decision-making; Subsidiary ledger accounting is in charge of the subsidiary ledger of the enterprise, providing detailed classified accounting data for the economic management and business decision-making of the enterprise; Cashiers are in charge of the receipt, payment, storage and accounting of enterprise bills, monetary funds and securities, and provide various financial information for enterprise economic management and business decision-making. Generally speaking, money and accounts must be in charge, and cashiers should not be in charge of auditing and accounting file keeping, nor should they be responsible for the registration of income, expenses, creditor's rights and debts. General ledger accounting and subsidiary ledger accounting are not allowed to manage money and things.

second, they are closely related, both interdependent and mutually restrained. There is a strong dependence among cashier, subsidiary ledger accounting and general ledger accounting. Their accounting basis is the same, both accounting original vouchers and accounting bookkeeping vouchers. These accounting vouchers as accounting vouchers must be transmitted among cashier, subsidiary ledger accounting and general ledger accounting in a certain order; They use each other's accounting data; They are indispensable to the completion of accounting tasks. At the same time, they contain and control each other. Cashier's cash, cash and bank deposits in deposit journal and general ledger accounting, general ledger and its subsidiary ledger, securities account in subsidiary ledger and corresponding securities account in cashier's account have equal amounts. In this way, cashier, subsidiary ledger accounting and general ledger accounting constitute a relationship of mutual containment and control, and they must be checked and consistent with each other.

Third, cash book should make a balance every day and check it with the inventory; The balance of "deposit journal" should also be checked frequently with the bank where the account is opened. At the end of the month, the account must be settled according to the regulations. Report forms will be issued several times during the month to report the accounting results and check them with the general ledger of cash and bank deposits.

Fourth, general ledger accounting or subsidiary ledger accounting issues financial statements (some companies also have internal accounting statements) and tax statements based on subsidiary ledger and summary table.

The account books mainly include: general ledger, cash book, bank journal, subsidiary ledger (tax payable account, fixed assets account, current account, expense account, materials account, inventory goods subsidiary ledger, etc.).