if someone asks you: what is accounting for? You may blurt out: bookkeeping. Most people also think so.

bookkeeping is the basic skill of accounting, and how to keep it well is essential.

essentials 1. dealing with accounts

dealing with accounts is an essential skill for every accountant.

There are three hurdles on the way to learn accounting, one is borrowing, the other is subjects, and the third is procedures. After crossing these three hurdles, it is no problem to obtain the Accounting Qualification Certificate. If you can make accounting vouchers and prepare accounting reports, then "primary accounting practice" will pass.

let's get started.

first, the classification of economic business

accounting, mainly accounting, accounting instructions? Of course, it is the economic business of the enterprise. If you compare an accountant to a housekeeper, you will know what an accountant does.

(1) Accounting elements

There are many economic businesses of enterprises, which are mainly divided into six categories-assets, liabilities, owners' equity, income, expenses and profits.

the first three reflect the financial situation of the enterprise, that is, what the enterprise has and how much it is worth. The latter three reflect the operating results of the enterprise and can see the profitability of the enterprise.

this is only a rough division of large businesses, and no business needs to be classified in detail, that is, accounting subjects.

(II) Accounting subjects

At present, there are 156 accounting subjects in the Accounting Standards, which are suitable for various industries.

these accounting subjects can literally show the business content of accounting.

For example, cash on hand is RMB on hand; Inventory goods are finished products produced by ourselves or purchased goods.

in order to understand them intuitively, I drew two big trees to reflect the relationship between accounting elements and accounting subjects.

the first tree is called "financial status tree", and the three branches are assets, liabilities and owners' equity. There are many branches on each branch, such as currency, inventory, accounts receivable, fixed assets, taxes payable, wages payable, etc. These are accounting subjects, and the leaves on the branches are detailed subjects. Accounts receivable contain customer names and fixed assets contain equipment names.

The second tree is called "Business Achievement Tree", and its three branches are income, expenses and profits. There are many branches on each branch, including main business income, main business cost, management expenses, income tax and other accounting subjects. The leaves on the branches are detailed subjects. The management expenses include office expenses, wages and entertainment expenses, and the operating expenses include advertising expenses, transportation expenses and exhibition expenses.

is it clear at a glance?

(3) Explain the accounting elements

Let me introduce these concepts in popular language, that is, to make the written language colloquial, not necessarily strict, but to ensure that you can understand and understand it thoroughly.

1. assets

assets are owned and controlled by enterprises, including current assets and assets, or divided into tangible assets and intangible assets.

2. Liabilities

Enterprises need to borrow money without funds, and the money that should be paid to others has not been paid. These are liabilities.

3. Owner's equity

Assets minus liabilities are net assets, also called owner's equity.

Thus comes the first accounting identity: assets-liabilities = owners' equity

You can take out a balance sheet and look at the left first to see what the items of "assets" include-monetary funds, accounts receivable, fixed assets, intangible assets, etc., which are like our family property, houses and furniture; Look at the "liabilities" on the right-short-term loans, accounts payable, taxes payable, profits payable, etc., all of which are owed to others, just like money owed to others at home; "Owner's rights and interests" are all about giving back the things at home, and the rest is your own.

Looking at the balance sheet, it can also be expressed as follows: assets = liabilities+owners' equity

4. Income

No matter whether it is the main business or other business, it is the income of the enterprise.

5. expenses

as long as there are expenses, they are all expenses. Industry includes the cost of products.

6. Profit

Income minus expenses is profit.

There is a second accounting identity: revenue-expense = profit

You are taking out an income statement. Looking down from the top, there are four major items-main business revenue, main business cost, period expense and profit. The first item is revenue. Subtract two or three expenses to get the profit.

(4) integrating theory with practice

(1) Three factors reflecting financial situation

For example, an enterprise investor invested 1, yuan and needed to purchase 12, yuan of equipment, right? Not so much money, but borrowed 2, yuan.

among them, 12, yuan is an asset, 2, yuan is a liability, and 12-2=1, so 1, yuan is the owner's equity. These three elements make up the balance sheet.

(2) Three factors reflecting the operating results

For example, the enterprise sold goods this month and received a payment of 26, yuan. The purchase cost of this batch of goods was 15, yuan, and the staff salary, office expenses and depreciation expenses were 3, yuan, making a net profit of 8, yuan. This 26, yuan is income, 15, yuan plus 3, yuan is expenses, and the remaining 8, yuan is profit. These three elements make up the income statement.

second, master the accounting procedures

some people report that they have obtained the accounting title, but they still dare not be an accountant, and feel that they have no bottom. In fact, you don't know the accounting procedures, and you haven't applied what you have learned to accurately pay taxes, because the accounting procedures are explained in the "Accounting Qualification" examination book in a detailed and comprehensive way. I don't believe you can turn back to that book.

At present, the professional title examination is still based on manual accounting. As far as correcting mistakes is concerned, it is still said that "the scarlet letter is more correct" and "the underline is more correct". In financial software, there is no such thing as writing, and there is no traditional "scarlet letter", that is, in statements, all scarlet letters are replaced by negative signs. But the software only improves the work efficiency, and the processing procedures are the same.

generally speaking, the processing procedure of monthly accounts needs three major steps.

Step 1: Fill in the bookkeeping voucher according to the original voucher;

step 2: register the account book according to the accounting voucher;

step 3: prepare accounting statements according to account books.

the usual accounting treatment is as follows: making vouchers-bookkeeping-recording subsidiary ledger-summarizing-recording general ledger. If the workload is heavy, it needs to be summarized many times a month. The vouchers that must be made every month are the accumulated depreciation of fixed assets and the distribution of wages. At the end of the month, the general ledger should be reconciled with the subsidiary ledger and journal, and the cost and profit should be carried forward. If mistakes are found, they should be corrected in time. Finally, the account is closed and the report is made, and the work for one month will be over. After that, it will be a repeated process. At the end of the year, it will be settled, which is a tax matter.

I want to make it clear here that finance and taxation are inseparable. You can't be competent for accounting work if you only know finance and don't know taxation, and vice versa.

the process is not difficult, you can remember it once, and the key is accounting treatment, which can be used freely after repeated practice.

Third, the specific work of accounting

As an accountant, we should know exactly what we do, from one month to one year, so that we can know fairly well.

(1) Daily work

Accounting usually deals with accounts.

1. Accounting inventory: including the purchase plan of materials, and establishing the loss quota; Pricing of inventory goods, cost carry-over;

2. Management of fixed assets: depreciation is mainly accrued at ordinary times;

3. Pay wages: examine and pay wages, and calculate social insurance, employee welfare funds, education funds and trade union funds according to the proportion of wages;

4. Clean up current accounts, including receivables and payables, and check and settle accounts in time;

5. Cost accounting: Do the basic work of cost, accurately calculate the product cost and prepare the cost analysis report;

6. Carry-forward profit: carry-forward profit and loss accounts, and distribute profits at the end of the year;

7. tax calculation: reasonable calculation, timely declaration and payment;

8. Prepare statements: prepare them regularly and timely, and do a good job in financial analysis

In addition, there are some sporadic work, such as bank reconciliation, cash check on hand, expense reimbursement, etc.

(2) One month's work

At the beginning of the month, employees will be paid at home, and tax will be paid at the tax bureau abroad.

Accounts to be processed in the current month: making vouchers, keeping accounts, summarizing and recording general ledger.

at the end of the month, reconciliation, carry-forward and closing are required, and finally accounting statements are prepared, and ordinary taxpayers have to go to the tax bureau for certification.

this is the accounting work cycle of one month.

(3) Work for one year

Accounting books are divided by Gregorian calendar year, and the period from January 1st to December 31st is an accounting year, which is a big cycle of accounting work.

From the beginning of the year:

January to May-the time for the final settlement of corporate income tax in the previous year. Small enterprises have to be busy for at least one month, and the annual report of listed companies ends at the end of April, which shows how many and complicated things are.

from March to June, I will go to the industrial and commercial bureau for the annual inspection of business license and the technical supervision bureau for the annual inspection of code certificate.

There are also certificates related to business operation such as production license, account opening license and hygiene license that need to be checked every year.

some enterprises have to submit their statements to the statistics bureau or relevant competent departments every quarter, and they may be subject to tax inspection every year.

Do a comprehensive property inspection at least once a year.

sort out and file all accounting files at the end of the year.

You see how tedious the accounting work is, but now we all use financial software, which has liberated us from accounting.

essentials 2 dealing with accounts

dealing with accounts is an essential skill for every accountant.

once you are familiar with accounting subjects, you should know about borrowing and lending, and you should know which subject to use and in which direction when you see the original bill.

First, distinguish between borrowing and lending

At school, the teacher always talked about the bookkeeping rules: "If there is a loan, there will be a loan, and the loan will be equal." We are all familiar with it. Understand borrowing and lending, just as primary school students know multiplication and division, which lays the foundation for future operations.

(1) What is a loan

When I first graduated from work, I used the increase and decrease bookkeeping method. In 1993, I changed to the debit and credit bookkeeping method. In fact, borrowing and lending also means increasing and decreasing, but sometimes it is increasing and sometimes it is decreasing, depending on what subjects are used.

when I was teaching accounting, I always stressed that only by distinguishing the accounting elements can we understand the relationship between borrowing and lending.

consider assets and expenses as one category. When they increase, they are represented by loans, and when they decrease, they are represented by loans.

For example, cash is an asset subject. If 1 yuan is added, it means borrowing from 1 yuan, while 8 yuan is reduced, it means borrowing from 8 yuan. At this time, the balance is borrowed from 2 yuan. This shows that borrowing is increasing, lending is decreasing, and the balance is the difference between the two.

consider the remaining four accounting elements as one category, which are liabilities, owner's equity, income and profit. These four guys are just the opposite of the above two guys, increasing the use of loans and reducing the use of loans.

For example, the tax payable is a liability account, which is increased and expressed by loan; Reduced, expressed by loan.

Some people don't understand what an increase means. When the tax payable increases, the tax payable to the tax bureau increases, and it is called a decrease after payment. Therefore, when the tax is owed, it is recorded in the credit, and the tax payment is recorded in the debit.

now do you know why accounting subjects are classified? If you can't remember, I suggest you review it again and learn to borrow and lend when you are familiar with it.

I'll tell you a good way: bring the balance sheet and income statement, and look at the items above. Under the big items, there are accounting subjects. You have to know what accounting elements are when you see an accounting subject, and then you can handle the business smoothly.

Speaking of borrowing and lending.

I'll tell you a way: take the balance sheet and income statement and look at the items above. The assets on the left are all debit balances except "accumulated depreciation", and the "liabilities and owners' equity" on the right should be credit balances. Then get familiar with the following accounting subjects. For example, if the accounts receivable increase, it must be in the debit. If the money is recovered, it must be credited to the lender. If the cheque is recovered, then the bank deposit has increased and credited to the debit.

In the same way, take the income statement, with the words "income" and "profit" on it, where the lender indicates an increase and the debit indicates a decrease. An account with the word "expense" means increase by debit and decrease by credit, which is the same as "asset".

I'll tell you another trick: based on the principle of "if you borrow, there must be a loan, and the loan must be equal", you know one party's accounting subjects, and the other party is in the opposite direction no matter what subjects.

for example, we owe each other 5, yuan for shopping.

When goods are purchased, there must be an increase in "inventory goods", which is an asset subject and should be represented by "borrowing". The other side is "accounts payable", which must be "loan". When you see the lender's "accounts payable" in the future, you will know that it is an increase and the borrower's "accounts payable" is a decrease.

another example: selling goods, and receiving a check of 3, yuan.

the received cheque uses the account of "bank deposit", which is an asset category and should be represented by "debit", and the other account of "main business income" must be "loan".

After a long period of time, practice makes perfect, so does work and exams.

is that clear?

In order to consolidate the previous contents, I have set a question and practiced it:

1. Fill in the blanks

(1) Assets-liabilities =

(2) Income = expenses+

(3) Liabilities+owners' equity =

(4) Expenses+profits =

.

(2) The enterprise has purchased the assets of 1 yuan, and 5 yuan is borrowed, so the assets are only 5 yuan.

(3) The enterprise has foreign debts of 15 yuan, net assets of 6 yuan and assets of 21 yuan.

(4) Owners' equity belongs to shareholders.

(5) The more expenses, the less profit.

(6) assets have increased, liabilities have not changed, and owners' equity will not change.

it is mainly to master the relationship between the six elements of accounting.

I'll briefly describe the accounting subjects in popular words, which are not necessarily strict, but easy to understand.

I list the accounting subjects commonly used in my work according to the accounting elements, in order to facilitate understanding of borrowing and lending.

1. Asset category

Cash on hand: the currency used for employee capital, travel expenses and sporadic reimbursement.

bank deposit: funds deposited in the bank of an enterprise.

the above two subjects are collectively referred to as monetary funds.

bills receivable: commercial bills received for business.

accounts receivable: the money that should be collected from the debtor due to business.

the difference between the above two subjects: the former receives bills, while the latter receives bills in arrears.

prepayment: the money paid to the supplier in advance. You can also use "accounts payable" instead.

other receivables: income other than business operations.

raw materials: materials for production and processing, outsourced semi-finished products, spare parts for repair, etc.

reusable materials: items that can be used many times, such as packaging materials, low-value consumables, construction facilities, etc.