每月会计做账基本流程 - 玲珑芯的日志 - 网易博客（The basic process of monthly accounting accounts - exquisite core log - NetEase blog）.docVIP

每月会计做账基本流程 - 玲珑芯的日志 - 网易博客（The basic process of monthly accounting accounts - exquisite core log - NetEase blog） Each person should understand the financial accounting accounting process, should understand the relevant financial software, the slightly use information management scale or management of a higher level of the enterprise, you should know how to use the software and how to set up, as long as the document is correct, all the rest is completed by computer: document - Summary - ledger - general ledger - report. First of all, it is necessary to understand the financial process. I. General links: 1, according to the original certificate or original certificate summary vouchers. 2. Register cash journal and bank journal according to the receipt and payment voucher. 3. Register the subsidiary ledger according to the accounting voucher. 4, according to the accounting voucher summary, preparation of account summary 5. Register the ledger according to the summary form. 6 at the end of the period, prepare balance sheet and income statement according to general ledger and subsidiary ledger. If the enterprise scale is small, not much traffic, you can not set the ledger, directly to the transaction business registration ledger. The actual accounting practice requires that an accounting clerk must enter a subsidiary ledger for each transaction. The amount in the ledger copies the amount of the summary sheet directly. Enterprises may, according to business volume every five days, ten days, fifteen days, or a month to prepare a summary of subjects. If the business is pretty big. You can also make it a day. Two, specific content: The first thing 1, every month has to do is to the original registration certificate vouchers (must have the financial accounting certificate (Manager) has signed the signature right after you do, then at the end of the month) or regular basis course summary table (the registration registration ledger at the end of the month because through the co