Accounting manual accounting process

The basic process of accounting can be roughly divided into seven steps: classifying original vouchers → compiling accounting vouchers → registering accounting books → summarizing accounting vouchers → registering general ledger → reconciling and closing accounts → compiling accounting statements.

1. Classify the original vouchers.

1) Whether the payer's name, date of voucher filling, economic business content, quantity, unit and amount are complete;

2) Whether the amount expressed in words and figures is consistent and whether it is consistent with cutting;

3) Whether there is the signature of the invoice issuing unit;

4) Whether there is the signature of relevant personnel. Pay attention to these when issuing invoices, and affix the RMB symbol "RMB" before the amount.

2. Prepare accounting vouchers

According to the classification of original vouchers, vouchers can be made, also called subpoenas. We got an IOU of RMB 1 0,000, and we used it as proof of accounting. Write the date first, then the summary, subject and amount. If you attach a few original documents, just fill in a few.

3. Register accounting books

After the vouchers are checked correctly, the account books shall be registered. First, the vouchers are numbered in chronological order, and then registered in the corresponding account books one by one according to the subjects on the accounting vouchers. You see, this is cash, so it's registered in the cash account.

4. Summary of accounting vouchers

That is, the subjects and amounts of accounting vouchers are combined. I usually look at the accumulated vouchers until they are two or three centimeters thick enough, and then make a summary.

5. Register the general ledger

Register the general ledger according to the summary table of trial balance accounting vouchers. The registered general ledger and subsidiary ledger are a little different. In the subsidiary ledger, debit and credit are recorded in one line, while in the general ledger, debit and credit are recorded in one line.

6. Reconciliation and settlement

After recording the general ledger, it's time for reconciliation and settlement. As long as the vouchers are correct, the registered accounts should be correct. Now if you use financial software, this can be guaranteed, but manual bookkeeping is not guaranteed. So you should always check the accounts to ensure that the accounts are consistent, the accounts are consistent, the accounts are consistent, and the accounts are consistent. Closing is to settle the total amount and balance of the current period within a period of time, and then carry forward the balance to the next period or transfer it to a new account.

7. Prepare accounting statements

After recording the general ledger and balancing the trial balance, financial and accounting statements can be prepared.

Extended data

Manual ledger needs cash book, deposit journal, fixed assets subsidiary ledger, three-column ledger, payable tax subsidiary ledger, raw material (inventory goods) subsidiary ledger, current subsidiary ledger, thirteen-column expense subsidiary ledger and general ledger subsidiary ledger.

Cash book refers to the unit cashier's registration one by one according to the verified cash receipt and payment voucher and the silver payment voucher drawn from the bank. In order to ensure the safety and integrity of account books, cash account books must be customized.

Deposit journal refers to a special journal specially used to record the income and expenditure of bank deposits. A deposit journal must adopt a customized account book, and its page format generally adopts three columns: income (debit), expenditure (credit) and balance.

Fixed assets subsidiary ledger is a subsidiary ledger that records the use location, increase and decrease of various fixed assets stored by enterprises. The subsidiary ledger of fixed assets is generally in the form of cards.

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