The accounting position requires the ability to independently complete a full set of accounts. What specifically do you need to do?

Accounting work is basically done in a regular manner. In large enterprises, the division of accounting work is very clear.

The positions are: cashier, accounts receivable, and accounts payable. Accounting, cost accounting, current settlement, general ledger accounting, tax accounting, etc., there are specialized things to do.

If it is a private company, the requirement: be able to complete a full set of accounts independently, usually an accountant, all financial Accounts have to be taken care of, and you are busy from the end of the month to the beginning of the month; for example, you need to sort out the original vouchers, keep accounts, make accounts, file taxes, etc. every month. There is so much work to learn and do. .

If it is a large state-owned enterprise, the accounting division of labor is relatively clear, such as the railway police, each is in charge of a section; if it is a cashier, accounts receivable, accounts payable, cost accounting, and current settlement positions all have something to do , not very busy.

Every financial personnel should understand this process, and more importantly, related financial software. Currently, enterprises with a slightly larger scale or higher management level adopt information management. You should know how to use the software and how to use it. Settings, as long as the vouchers are made correctly, everything else will be done by the computer: vouchers - summary - detailed ledger - general ledger - various reports, etc. It is very necessary to understand the financial process first.

1. General steps:

1. Fill in the accounting vouchers based on the original vouchers or original voucher summary table;

2. Based on the receipt and payment accounting vouchers Register cash journals and bank deposit journals;

3. Register detailed ledgers based on accounting vouchers;

4. Summarize and prepare account summary tables based on accounting vouchers;

5. Register the general ledger according to the account summary table;

6. At the end of the period, prepare the balance sheet and income statement based on the general ledger and detailed ledgers.

If the scale of the enterprise is small and the business volume is not large, it is not necessary to set up a detailed ledger and directly register each business in the general ledger. Actual accounting practice requires accountants to record every transaction in the detailed ledger. The amounts in the general ledger are directly copied from the account summary table. Enterprises can prepare an account summary table every five days, ten days, fifteen days, or once a month based on business volume. If the business is quite large. It can also be compiled one day at a time.