What are the responsibilities of external accounting positions?

Because some enterprises have expenses that are not allowed to be charged, such as gray expenses that cannot be reflected in bills, accountants still have to make a set of external accounts in actual operation. The external account of accounting is a financial account transferred to the outside world, such as the national tax and other related departments. If you are an external account accountant, what are your job responsibilities?

What are the responsibilities of external accounting positions?

(1) Responsible for the financial check, accounting and supervision of the company's daily business;

(2) Responsible for the accounting and month-end closing of various subsidiary ledgers;

(3) Be responsible for the calculation, declaration and settlement of company tax, and assist relevant departments in financial audit and annual inspection.

(4) Timely collecting, sorting and filing accounting vouchers, account books, documents and accounting statements;

(5) Hand over the original vouchers to the internal accountant in time and check the cash and bank journal, and complete the daily bookkeeping and closing of the enterprise on a regular basis.

What are the steps to make an external account?

(1) 1. Establish and improve the financial management system, with complete account books, such as general ledger, subsidiary ledger and journal.

(2) according to all the original vouchers, first audit, audit and prepare accounting vouchers.

(3) Register account books according to accounting vouchers.

(4) At the end of the month, make accounting vouchers for accrual, amortization and carry-over, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

(5) Closing and reconciliation must be consistent with accounts and accounts.

(6) Prepare accounting statements with complete contents and accurate figures, and analyze and explain them.

(7) Bind accounting vouchers into volumes and keep them properly.

What are the precautions for making external accounts?

(1) Use accounting subjects correctly according to the industry of the unit.

(2) Use the correct method to carry out cost accounting, and master the scope and deduction standard of costs and expenses.

(3) Familiar with tax policies, tax rates of various taxes and fees, and the basis for accrual, etc.