会计笔记（Accounting notes）.docVIP

会计笔记（Accounting notes） Enterprise cost accounting (monthly) Accounting 1, original documents: enterprise economic business occurrence or completion of the first document. Such as: invoice, delivery order and payroll 2, according to the original vouchers accounting voucher voucher filing, registration book of direct evidence 3, document summary: number - do T-shaped accounts - Statistics - trial balance 4, accounting books: by use of sub - Journal, ledger, ledger. Divided into two columns, three columns, multi column, quantity and amount. By external arrangement - book, loose leaf, card account Cash and bank deposit journal (must be provided) daily and monthly (cash balance and safe check, bank account balance and bank check), other ledger monthly date is not clear The books and accounts be closely related and mutually dependent. 5, accounting statements: Too many bills must be used (note slip) Subsidiary ledger - accounting voucher - first, two, and three General ledger - summary sheet - level 1 Reconciliation: the account certificate is consistent, the accounts are consistent, the accounts are consistent, the accounts are consistent Bill: 1, bear this amount and balance, and overcarrying or new accounts. 2, carry over profit Financial statements: accounting statements - balance sheet, income statement, cash flow statement (non essential) and notes to the accounting statements Key accounts: according to the accounting objects show from two aspects, one is to reflect, two is a show Cash day book: single set Bank deposit journal: single set Multi column Fee Account: you can put sales and management expenses in a Book Commodity ledger: just keep stock of goods and raw materials Three column type subsidiary ledger: two books can be established - the less concentrated accounts are in one book and the other subjects are concentrated in one Fixed assets, low value and consumables are placed in one Professional skills: digital compact tilt 60 degrees Three bits: write one c