What accounts should a small electrical appliance processing factory keep?

1. Cash journal and bank deposit journal are two types of account books that enterprises must have. When accounting personnel purchase, it is enough to purchase one copy of each of the two ledgers. However, if an enterprise opens more than two bank deposit accounts, the amount of ledgers required will depend on the specific circumstances of the enterprise. If it is used up, it is not too late to purchase a new ledger.

First, fill in the content required on the title page according to the requirements for opening the account book, and register it in the cash journal and bank deposit journal according to the company's first cash source and bank deposit source.

For example, a company uses the method of registering cash journals and bank deposit journals based on deposit receipts. An investor transfers a sum of 100,000 yuan into the company's bank deposit account. You can record the amount based on the amount transferred from the bank. The bank receipt voucher is used as the enterprise bank deposit receipt voucher:

Debit: bank deposit 100,000

Credit: paid-in capital 100,000

Then according to the receipt The payment voucher is recorded in the bank deposit journal. If the company needs to make daily cash expenditures and the accountant writes a cash check to withdraw 2,000 yuan in cash, you can make a payment voucher for the bank deposit based on the cash check stub:

Debit: Cash 2 000

Credit: bank deposit 2 000

Then register the cash journal and bank deposit journal based on the payment voucher. From now on, you can just register the cash journal and bank deposit journal day by day according to the daily cash and bank deposit business.

2. General ledger

Enterprises can purchase one or several general ledgers according to the volume of business (generally, there is no need to have a general ledger for each account). Then set up the general ledger according to the business involved in the enterprise and the accounting accounts involved. In principle, as long as the accounting subjects involved in the enterprise must have corresponding general ledger books (account pages) corresponding to them. Accountants should estimate the business volume of each type of business, separate each type of business on a piece of paper, and write the name of the accounting account of each type of business on the paper so that the account that should be registered can be found in time during registration. When using the general ledger page, if the general ledger page registers cash transactions from the first page to the tenth page, we will clearly write "cash...1~10" in the directory, and in the general ledger page The first page is affixed with oral paper, and clearly written "cash" on the oral paper; pages 11 to 20 are bank deposit business, so we write clearly "bank deposit...11~12" in the catalog and On the eleventh page of the general ledger, a piece of paper with "Bank Deposits" written on it is pasted, and so on, the general ledger is completed.

In order to facilitate the registration of the general ledger, when using the general ledger page, it is best to page in the order of assets, liabilities, owner's equity, income, and expenses. In the paper selection, the assets can also be , liabilities, owners' equity, income, and expenses are separated by different colors to facilitate registration.

The general ledger business that companies usually need to set up often includes "cash, bank deposits, other monetary funds, short-term investments, notes receivable, accounts receivable, other receivables, inventory, and prepaid expenses." , long-term investment, fixed assets, accumulated depreciation, intangible assets, start-up expenses, long-term deferred expenses, short-term borrowings, notes payable, accounts payable, other payables, wages payable, welfare fees payable, taxes payable, other payables , Profit payable, accrued expenses, long-term borrowings, bonds payable, long-term payables, paid-in capital (equity), capital reserve, surplus reserve, retained profits, profit for the year, product sales revenue, product sales cost, products Sales taxes and surcharges, product sales expenses, other business income, other business expenses, non-operating income, non-operating expenses, previous year's profit and loss adjustments, income tax, etc. The registration of the general ledger can be done on a case-by-case basis based on the accounting vouchers, on the basis of the account summary table, or on the basis of the summary accounting vouchers.

Because industrial enterprise accounting uses more accounting accounts, the need for general ledger books may be larger. You need to purchase a few more books when purchasing, but this will also depend on the business volume and account settings. How much to purchase. Since the inventory content of industrial enterprises accounts for a large proportion, relevant cost general ledgers must also be set up in conjunction with cost calculations. Relevant inventory accounts include: raw materials, materials in transit, material procurement, commissioned processing materials, low-value consumables, packaging, self-made semi-finished products, finished products, etc. Enterprises must set up corresponding general ledgers based on accounts.

Cost calculation accounts include deferred expenses, accrued expenses, auxiliary production costs, scrap losses, and basic production costs. Enterprises must also set up corresponding general ledgers based on cost calculation accounts.

In addition, industrial enterprises need to set up general ledgers including product sales revenue, product sales costs, product sales expenses, product sales taxes and surcharges.

3. Detailed ledgers

In an enterprise, the setting of detailed ledgers is based on the enterprise's own management needs and the needs of external departments for enterprise information data. The detailed accounts that need to be set include short-term investments (set based on investment types and objects), accounts receivable (set based on customer names), other receivables (set based on receivable departments, individuals, and projects), and pending accounts. Amortized expenses (set based on the type of expenses), long-term investment (set based on the investment object or based on face value, premium, discount, and related expenses), fixed assets (set based on the type of fixed assets, in addition, for the fixed assets detailed account page There is no need to replace new account pages every year), short-term loans (set according to the type or object of short-term loans), accounts payable (set according to the accounts payable object), other payables (set according to the content of payable), payables Wages (set according to the department payable), welfare fees payable (set according to the composition of welfare fees), taxes payable (set according to the types of taxes), product sales expenses, management expenses, and financial expenses (all according to the composition of expenses) set up). Enterprises can increase or decrease the settings of detailed accounts according to their own needs. Daily registration of various detailed accounts based on original vouchers, summarized original vouchers and accounting vouchers. No matter how the subsidiary accounts are classified, the sum of the closing balances of each account's subsidiary ledgers should be equal to the closing balance of its general ledger.

In industrial enterprises, corresponding detailed accounts should also be added based on the above-mentioned general ledger. Enterprises that use materials to price based on actual costs should set up detailed accounts for materials in transit or material procurement to facilitate accounting of the actual costs of materials from different sources. In enterprises where materials are priced according to planned costs, detailed accounts for material purchases must be set up and the horizontal line registration method shall be adopted to register the actual cost of material purchase and the planned cost of materials issued according to various specifications and models of materials, and based on the actual cost and The difference in planned cost reflects the difference in material cost; in addition, with materials priced according to planned cost, a "material cost difference" detailed account can be established, which is a raw material allowance adjustment account. Like raw materials, its setting is also based on the type and specification of the material. Set to reflect the difference between the actual cost and the planned cost of various types or materials, and calculate the material cost difference allocation rate.

In order to calculate product costs, a basic production cost ledger must be set up, also called a product cost ledger or product cost calculation sheet. According to the cost calculation method selected by the enterprise, detailed accounts can be set up according to product varieties, batches, categories, and production steps; detailed accounts for auxiliary production costs can be used to reflect the collected auxiliary production expenses or auxiliary production costs and the allocated auxiliary production costs. Production costs and completed auxiliary production products transferred out, the setting of the auxiliary production cost detailed account should be set according to the auxiliary production department. Detailed accounts of accrued expenses and deferred expenses can be set based on accrued and deferred business projects, such as accrued interest, staff education funds, major repair expenses, deferred rent, repair expenses, book and newspaper fees, etc. The manufacturing overhead detailed account must be set up by all industrial enterprises. It is set based on the manufacturing overhead accounting content such as wages, depreciation, repair expenses, amortization of low-value consumables, labor insurance premiums, etc.

Profit and loss detailed accounts include product sales revenue, product sales costs, product sales expenses, administrative expenses, financial expenses, non-operating income, non-operating expenses, investment income, etc.

Product sales revenue and product sales cost detailed accounts can be set according to product varieties, batches, and categories. Product sales expenses, management expenses, and financial expenses are set according to the types of expenses. Non-operating income and non-operating expenses are set according to income and expenses. The type of investment is set, and the investment income is set according to the nature and type of investment. What should be done when preparing to build a new mechanical processing plant

1. Have basic orders

2. Have certain funds

3. Have technology and Management ability

4. Find suitable factories, equipment, personnel...

5. Trial production

6. Complete relevant procedures

7. Improve efficiency, reduce costs,

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I briefly mentioned a few points, you can email me: suzhouyexin @139. I want to open a waste plastic processing factory, what do I need to do?

Where are you from? If you are in eastern Guangdong, you can go to Xianqiao in Jieyang or Simapu in Shantou where there is a machine installation. As for the sewage, I don't think there is anything we can do about it. It can only be discharged into the sewage pipe. I hope it can help you. What preparations do I need to make to open a small clothing processing factory?

I will tell you the tax issue via text message later. What preparations do I need to make to open a small soybean oil processing factory

Soybeans and various machines for processing soybean oil

What programs do I need to make a corn oil processing plant? What to do and what to prepare!

Pre-pressing workshop: softening-pressing-steaming-frying-pressing=crude oil

Then the cheapest production line for refining the complete set is estimated to be about 100W (second-hand, plus factory construction) to open a small What procedures are required for a wood board processing factory?

The procedures are as follows;

1. Registration preparation

1. Selection of registration method:

One is to go to the National Trademark Office in Beijing to register a trademark yourself. Another way is to entrust an experienced trademark agency organization to provide you with trademark agency services.

2. Inquiry on the right to re-register a trademark:

Trademark inquiry refers to whether the trademark registration applicant or his agent, before filing an application for registration, checks whether the trademark applied for is consistent with the registration application. First, check whether there are identical or similar rights to the trademark.

3. Preparation of trademark application materials:

If you are applying in the name of a natural person, a photocopy of your ID card and a photocopy of your individual business license are required.

2. Application for registration

1. Applicants for trademark registration must be: legally established enterprises, institutions, social groups, individual industrial and commercial individuals, and natural persons. The application for trademark registration must be attached. Have an individual business license.

2. File an application according to the classification of goods and services: my country’s trademark law implements the 43 categories of the International Classification of Goods.

3. The application date for trademark registration shall be the date when the Trademark Office receives the application documents.

3. Trademark review

Trademark review is the supervisor of trademark registration. The agency inspects whether the trademark registration application complies with the provisions of the Trademark Law

IV. Preliminary Examination Announcement

The approval of a trademark refers to the examination of the trademark registration application and whether it complies with the provisions of the Trademark Law. 》Relevant provisions, decision to allow its registration. And be announced in the "Trademark Announcement".

5. Registration Announcement It takes about two to three years to apply. If using an agent, the agent will deliver the Trademark Registration Certificate to the trademark registrant.

If you apply for registration directly, you should go to the Trademark Office to obtain the trademark registration certificate within three months after receiving the "Notice of Obtaining the Trademark Registration Certificate". At the same time, you should also bring:

(1) Letter of introduction for obtaining the trademark registration certificate;

(2) ID card and photocopy of the recipient

(3) Original copy of business license, the photocopy should be stamped with the stamp of the local industrial and commercial department;

(4) Notification of receiving the trademark registration certificate; when applying for trademark registration, the following materials should be submitted:

1. The applicant must submit the "Trademark Registration Application Form" in accordance with the principle of one application for one trademark for one category of goods. 》One copy. That is to say, the goods or services reported in an application can only be limited to the categories of the "International Classification of Goods and Services for Trademark Registration". Fill in the category and name of the trademark by category. Application documents should be printed.

2. 10 pieces of trademark drawings (for color trademarks with specified colors, 10 colored drawings and 1 black and white ink drawing should be submitted). The trademark image provided must be clear, with the length and width not larger than 10 cm and not smaller than 5 cm.

3. Natural persons applying for registration must submit a photocopy of their ID card and individual business license. Other aspects are the same as those for companies.

4. Trademark application documents should be in Chinese, and foreign language files should be accompanied by a Chinese translation.

5. When applying for registration of a trademark using a portrait of a person, the applicant must provide a letter of authorization from the owner of the portrait right and it must be notarized by a notary public. How to promote a small food processing factory?

Focus on products, write high-quality soft articles, promote your products on the homepage of search engines, link your contact information,

Professional promoter network editor, if you are interested, ask I want to set up a small processing factory at home to make some bedding. What equipment should I prepare? What work needs to be done in the early stage?

Depending on how big your area is, you will need a sewing machine, a binding machine, an ironing machine, these are the most basic ones! Of course, when making bedding, you also need to consider the purchasing channels of fabrics. How much does it cost to set up a small processing factory?

A small processing factory? What type? How much production capacity do you want? If it is a mechanical processing factory, only one lathe only costs 2W yuan (second-hand). If ten larger lathes are used for turning, milling and planing, it will cost at least 50W.

If it is a food processing plant or a grain and oil processing plant, it may be cheaper, and it can be more or less. The main thing is to determine the production capacity, so as to know how much and what equipment is needed.