Why does the company let an external accounting company do external accounting, and the company has internal accounting?

Why does the company let the external accounting company do external accounting? The company has an internal accountant. This is easy to understand: the foreign account is a fake account, just for the tax bureau. It's so clean that you hardly have to pay taxes. Sometimes companies don't have to pay taxes at all. But the internal account is the real account of the enterprise, including all the business and all the income and expenditure of the enterprise. This account cannot be disclosed to the tax bureau. Now enterprises do this in order to pay less taxes.

In practical work, for companies with two sets of accounts, accounting often cannot take into account both internal and external accounts. The main reasons are:

1. It may be that the company's business volume is small, so please ask the finance company to manage the accounts. Companies don't have to spend energy to deal with highly professional work such as tax filing, annual inspection and final settlement, and it is much cheaper to hire a full-time accountant than a finance company to do salary.

2. It is also possible that the business ability to do internal accounts does not need to be very professional. These people are generally cronies of private enterprise bosses, because internal accounts are generally running accounts.

3. The difference between an internal account and an external account is that:

Internal account refers to the boss's private account, which can best reflect the company's operation. Because for internal accounts, every business and every original voucher of the company must be recorded, that is to say, as long as it is related to the actual economic business of the company, it must be recorded. Internal accounts require documents to be true and complete, which the boss can understand, and may not necessarily conform to accounting standards and tax laws: if the actual expense receipt can also be entered into the expense account;

The external account is the account of the tax bureau, and the original documents recorded must have real transactions, and the documents require formal and legal invoices and expense documents; External accounts require strict compliance with accounting standards and tax laws.

The disadvantage of this is that it is easy to conflict with the use of external account original vouchers at the end of the month. In order to avoid this shortcoming, when the external account uses legal original bills at the end of the month, the internal account has two bookkeeping methods:

1. Photocopyed original vouchers are used for internal accounts.

2. Please indicate the account voucher number of the voucher used in the external account in the summary column of the bookkeeping voucher of the internal account for future inquiry. Attached is "For the original voucher, see the X-th voucher of foreign account in X years and X months, with an X".

There are two ways to record internal accounts:

(1) daily report: that is, all income and expenditure are recorded clearly in sequence, and the balance can be paid at any time;

(2) Regular bookkeeping method: that is, from vouchers to account books and even statements, the original vouchers can include various actual IOUs, all of which are truly reflected in the internal accounts.

External account+due bill unrecorded income+expenditure = internal account

Finally, remind the majority of accountants to abide by the relevant laws and regulations of the state, whether doing internal accounts or external accounts, so as not to be punished for breaking the law.

The internal and external accounts of the company show false accounts!

One is a famous account and the other is a secret account. The main reason is that the operator has left a hand in order to pay less taxes!

Under normal circumstances, it is illegal for you to sign. But if you don't sign it, the boss won't fire you!

It's up to you to sign or not. Many things in China are like this, but they are reasonable. Even if you sign for a living.

How to do the company's external accounts is for the company leaders to see and record truthfully.

The specific accounting treatment of internal accounting is as follows:

1, first make a thorough inventory of all the assets of the company, re-enter those that have not been accounted for, and also settle the external receivables to make clear the accounts payable. If there is a bill, make an account according to it. If there is no bill, please sign it by the manager or your boss.

2. Because the internal account is managed internally, all documents should be made. Foreign accounts are to be handed over to the tax bureau, and accounts are "made". You can select a document and make a document. Many people who do two sets of accounts can't manage external accounts when doing internal accounts, and they can't manage internal accounts when doing external accounts.

I can tell you a very simple way to realize internal and external accounts: first, make external accounts and make two external account vouchers, one of which is an attachment to the internal account, so that it is easy to find the original voucher when checking the internal account.

3. Internal accounts are kept according to the actual business of the enterprise.

The formula of "revenue-cost-expense = profit" has been modified. After confirming the income and expenses, artificially determine a profit ratio, calculate the profit figure from it, and then calculate the cost figure.

In this way, through artificial adjustment, the profits of enterprises can be kept at the level needed by enterprises.

4. In general, internal accounts only deal with expenses and accounts receivable and payable. Sometimes you have to calculate the cost.

Expense: you can divide the subjects according to the enterprise's own needs, and then classify them according to the usual expenses.

Accounts receivable and accounts payable can be compiled into a table. How much to collect and pay each month.

Internal accounts are generally the same as external accounts at ordinary times, and related expenses are recorded in relevant subsidiary accounts.

But according to the boss's request, you can set up a detailed account, which is different from an external account.

5. Internal accounts are carried out according to the needs of managers, and accounting treatment can truly reflect the operation of enterprises according to every business that happens.

However, it is not so standardized in handling, and many businesses can be handled flexibly, such as period collection, allocation period and subject setting of expenses. , can be handled according to their own opinions or leadership.

Foreign accounts are all subject to inspection by the tax authorities, and they are completely recorded according to the accounts. If how many tickets are issued and how many are sold, all invoices are recorded in the account, and there are no white bars. Pay attention to the data relationship among tax, bank, labor department and statistics department. Be legal and compliant.

Whether every company has internal and external accounts is usually a necessary and well-known hidden rule, even for listed companies, because sometimes it is necessary to consider reasonable tax avoidance, one is internal and the other is external.

What books do internal accounting mainly do? The company has an old accountant to help us as an external accountant. In fact, internal accounting is just a running account.

You can do it according to the subject, and if it is not very complicated, you can also keep a single account.

Internal accounts don't need any documents, mainly depending on the information the boss wants and doing it according to the boss's requirements.

How to do the external accounts of the decoration company? The account is made. According to100000000000000000 invoice submission 13, make an external account first, and make two external account vouchers, one of which is an attachment to the internal account, so it is easy to find the original voucher when checking the internal account. Generally, external accounts are reported to the tax bureau, so as long as invoices are submitted, they should be in the accounts. If the receipt is not reported, it should be on the account, usually the boss's private account (such as various bank cards), and there should also be a bank account book and a cash account book. Record the income and expenditure of each bank and summarize the reasons for payment. At the end of the month, you should send the boss a statement of capital status as needed, showing the company's cash situation, so that the boss can control it reasonably.

What about the external account of the newly registered company? Establishing the process of establishing accounts for small enterprises;

Any enterprise is faced with the problem of establishing accounts at the beginning of its establishment. That is, according to the specific industry requirements of the enterprise and the accounting business situation that may occur in the future, the required account books are purchased, and then the account books are registered according to the daily business situation and accounting processing procedures of the enterprise.

The process of establishing accounts is divided into selection criteria, account book preparation, account selection and account book filling.

(1) Selection of applicable standards. We should choose to apply accounting standards for business enterprises or accounting standards for small enterprises according to the business department, scale and internal financial accounting characteristics of enterprises.

Accounting standards for small enterprises are applicable to enterprises established in People's Republic of China (PRC) (China) and meeting the following three conditions at the same time (i.e. small enterprises):

1. Do not assume social public responsibility;

2. Small business scale;

3. It is neither the parent company nor the subsidiary company in the enterprise group.

If the above three conditions cannot be met at the same time, enterprises need to choose accounting standards for business enterprises.

Individual industrial and commercial households that need to establish accounts according to regulations shall be implemented with reference to the accounting standards for small enterprises.

(2) Prepare account books

1. Problems to be considered when establishing accounts

(1) Adapt to enterprises. The scale of an enterprise is in direct proportion to its business volume. Large enterprises have a large business volume and a complex division of labor, and many accounting books are needed. The enterprise is small in scale and small in business volume. In some enterprises, an accountant can handle all economic business, so when setting up account books, there is no need to set up many accounts. All subsidiary accounts can be merged into one or two.

(2) According to the needs of enterprise management. The purpose of establishing account books is to meet the management needs of enterprises and provide useful accounting information for management. Therefore, when establishing account books, we should not only meet the management needs, but also avoid repeated bookkeeping and bookkeeping.

(3) According to accounting procedures. The accounting procedures adopted by enterprises are different with different business volumes. Once an enterprise chooses an accounting processing program, it also chooses the setting of account books. If the enterprise adopts the accounting processing procedure of accounting vouchers, the general ledger of the enterprise will be registered in chronological order according to the accounting vouchers, so you should prepare the chronological general ledger.

2. Account books that small enterprises should set up.

(1) cash account book. Generally, enterprises only have 1 cash account book. However, if there are foreign currencies, you should set up cash books in different currencies.

(2) Deposit journal, generally, an account of 1 should be set separately for each bank account. If the enterprise only has basic account, there is a 1 deposit journal.

This account should be used for both cash books and deposit journals. You can choose to buy 100 pages or 200 pages according to the unit business volume.

(3) General ledger, the general enterprise only has 1 general ledger. We can choose to buy 100 pages or 200 pages according to the business size of the unit. This 1 general ledger contains summary information of all accounts set by enterprises.

(4) ledger, ledger in loose-leaf form. Inventory subsidiary ledger should use account pages of quantity and amount types; The subsidiary ledger of income, expenses and costs should adopt multi-column account pages; VAT detailed bills payable have account pages; The rest basically use three-column account pages. Therefore, enterprises need to purchase these four kinds of account pages separately, and the quantity is different according to the business volume of the unit. Enterprises with simple business and less business can set all detailed accounts in the 1 subsidiary ledger; Enterprises with more business can divide assets, rights and interests, profit and loss into three subsidiary accounts according to needs; You can also set 1 account book for inventory and current account separately ... There is no hard and fast rule here, and it depends entirely on the needs of enterprise management.

(3) Select the topic. You can refer to the accounting subjects and main accounting treatments in the selected accounting standards, and select the accounting subjects to be set in turn from asset category, liability category, owner's equity category, cost category and profit and loss category according to the needs of the industry and enterprise management of the unit.

(4) Fill in the contents of the account book

1. involves

2. Title page (or use the registration form, which is called the list of managers in the subsidiary ledger): (1) Name of the unit or user, that is, the name of the accounting unit, which is consistent with the official seal; (2) seal, that is, the official seal of the unit; (3) At the end of this year (65438+February 3 1), the number of pages used in the account book shall be truthfully filled in; (4) Management personnel shall affix the personal seals of relevant personnel. When changing the bookkeeper, the name of the handover person, the management handover time, the position and name of the supervisor shall be filled in the handover record; (5) Stamp the tax bill and mark it with double lines. Except paid-in capital and capital reserve, other account books shall be sealed by each 5 yuan. If the subsidiary ledger is divided into several account books, you need to fill in the account book names in the table.

3. General ledger account. Using the customized format, the page number has been pre-printed in the upper left corner or upper right corner of each page. However, since all accounts must be reflected in the general ledger, page numbers should be reserved for each account in advance. For example, 1 and 2 pages are used for "cash on hand" and 3 and 4 pages are used for "bank deposit", which is set according to the specific situation of the company. And fill in the subject name and its page number in the subject directory.

Because the subsidiary ledger uses loose-leaf account pages, account pages can be increased or decreased before filing at the end of the year, so there is no need to reserve account pages very strictly.

Cash on hand or deposit journal are registered in one account book respectively, and there is no reserved account page.

4. Account page

(1) Cash deposit journal does not need to be specially set on the reconciliation page;

(2) In the order of assets, liabilities, owner's equity, cost, income and expenses, write the required account name on the horizontal line in the upper left corner or the upper right corner, or directly affix the account seal.

(3) According to the order of assets, liabilities, owner's equity, cost, income and expenses, write the required account name on the left (right) upper corner or the middle horizontal line, or directly affix the account seal, including the detailed account name set according to the specific situation of the enterprise. In addition, the detailed account of cost, income and expenses should be listed in multi-column sub-items. For example, the debit of "management expenses" should be listed according to office expenses, transportation expenses, telephone charges, utilities, wages, etc. According to the management needs of the enterprise, that is, the expenses can be listed separately, and each enterprise can be different.

For the convenience of inquiry and registration, when setting the general ledger account page, oral paper is pasted on the outside of the first account page of each account, and each account is staggered.

Is it necessary to open an account with an accounting company with an agency account? A company should have only one set of accounts, and bookkeeping accounting has set up a set of accounts for the company. Therefore, there is no need to set up another account within the company. However, if the entrustment relationship between the company and the agent accountant is terminated, the agent accountant shall hand over the account set to the company, and the company will continue to make accounts.