Kneel down, how can a newly established property company build an account set?

Kneel down, how can a newly established property company build an account set? Let's take a look at the manual bookkeeping process!

If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day.

Second, the specific content:

1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, it must be signed by the financial (manager) authorized person), and then prepare the account summary table, and register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to balance the account summary table as much as possible to ensure that the records are not wrong). Every time a transaction occurs, register the subsidiary ledger according to the bookkeeping voucher.

2. Pay attention to month-end depreciation and amortization of prepaid expenses. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are accumulated depreciation borrowed from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. There will be tax refund and surcharge at the end of the month, which is actually local tax. It is to extract taxes and surcharges, including urban construction tax and education surcharge. And tax decisions.

3. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss account to the current year's profit, and lend the current year's profit from the main business income (investment income, other business income, etc.). ). The second entry: borrowing the main business costs (main business taxes and surcharges, other business costs, etc. Judging from this year's profits. After the transfer, if the difference is in the debit, it is a loss and no income tax is required. If it is in the lender, it means that the profit needs to pay income tax. Calculation method: income tax = credit difference * income tax rate, then make accounting vouchers, pay taxes by income tax-income tax payable, and borrow income tax from this year's profits (although income tax is related to profits, it is not a loss and does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive. If it is positive, it is necessary to calculate income tax, and at the same time pay attention to the accounting method of income tax. When the tax payable method is adopted, the income tax account and the tax payable account are equal, and when the tax impact method is adopted, the income tax account and the tax payable account are not equal when timing difference exists).

4. Finally, prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.) in the general ledger. ), liabilities (notes payable, accounts payable, etc. ), owner's equity (paid-in data, capital reserve, undistributed profit and surplus reserve) (refers to the amount registered on the last day of the general ledger account), and is summarized according to the profit and loss account or account of the general ledger (such as management fee).

(The main business income and tax payable should be determined according to the tax amount copied in the national tax every month, because the tax controller will print a form with specific figures on it. )

5. What's left is binding vouchers, writing report notes, analyzing situation tables and so on.

6, pay attention to the problem:

First, the above except the preparation of accounting vouchers and registration ledger, are carried out at the end of the month.

B, at the end of the month to settle cash and bank accounts, must be consistent with the account certificate, the account is consistent. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding funds. Pay attention to the time when filing taxes at the beginning of the month, and don't file taxes late. In addition, the invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions every month, including accounts receivable, accounts payable and other accounts receivable.

Third, report the problem:

Enterprise accounting statements include four kinds of statements, namely balance sheet and income statement, profit distribution statement and cash flow statement. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute their own profits. The cash flow statement is only compiled according to the requirements of tax authorities, and different regions and provinces have different requirements. The tax authorities will look for you during the annual inspection in April. (Management, finance, business, manufacturing and other expenses have no balance at the end of the month, and the settlement method adopts the report method, and the balance can be left at the end of the profit and loss account; If there is a balance of manufacturing expenses, it belongs to the expenses to be distributed in the products and is treated as inventory on the balance sheet. You should look at what's on your income statement. As long as you have it in your account, you can carry it forward and it is not easy to make mistakes. The profit of this year in the income statement should be consistent with the profit in the balance sheet.

Details added:

1, value-added tax and enterprise income tax are registered in the national tax after the national tax newspaper (2002 1); Personal income tax and other taxes in the local tax newspaper)

2. Month-end certification (input tax); Copy tax at the beginning of the month (output tax)

3. Wage 65,438+000%, welfare 65,438+04%, trade union 2% and staff education 2.5%. (The tax law stipulates that enterprises, institutions and social organizations that establish trade union organizations shall deduct the funds allocated to trade unions from 2% of the total wages of all employees on the basis of the special receipt issued by the trade union organization every month and pay them before tax. If a "special receipt for the appropriation of trade union funds" cannot be issued, the extracted trade union funds shall not be deducted before the enterprise income tax).

4. Three insurances and one gold: housing accumulation fund, endowment insurance, medical insurance and unemployment insurance.

5. Transportation fees, handling fees, reasonable losses and inspection fees of circulation enterprises are included in operating expenses, and industrial enterprises are included in costs.

6. If there is no trade union organization in the unit, trade union funds cannot be accrued, let alone adjusted after accrual. Income tax only needs to be withdrawn once a quarter, not once a month.

7. "Basic depositors" generally withdraw cash, and it is generally stipulated that settlement accounts cannot withdraw cash.

8. Travel expenses: transportation expenses, accommodation expenses, food subsidies, post and telecommunications expenses, luggage freight and miscellaneous expenses.

9. The cashier's journal shall be kept for 5 years.

How to open an account for a newly established company is urgent! Accounts will be set up in August, and all expenses will be recorded in "long-term deferred expenses-organization expenses" before the official business of the enterprise begins.

The accounts should be well done, starting with the accounting of registered capital as paid-in capital. In the future, the economic business will be done according to the accounting treatment method, and it may not be a one-time account, and whatever subjects are needed will be added.

Regarding taxation, if you get a business license, you must go to the tax registration authority to apply for the certificate of national tax and local tax. If the estimated annual sales amount is more than 6.5438+0.8 million, you can apply for the qualification of general taxpayer, and you must apply for the tax registration certificate within one month after obtaining the business license. When you fill in the tax registration form, you must indicate the opening time, and once you start business, you must declare tax.

For other unclear places, you can refer to the contents of the following webpage, which is very comprehensive.

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How do newly established Internet companies set up accounts and what accounts do they need to set up? How to declare and pay taxes? Internet companies, which belong to the service industry, should levy business tax with a tax point of 5%.

1. Early account opening: The key is paid-in capital, bank deposit and cash on hand.

2.***6 copies: general ledger, three-column subsidiary ledger, cashier subsidiary ledger (including cash account book and bank journal), fixed assets subsidiary ledger and multi-column subsidiary ledger (management expense subsidiary ledger).

3. Tax declaration: Business tax, urban construction tax, education surcharge and local education surcharge are all local taxes, which are all declared online. And it needs to be declared every month, even if there is no income in that month, it needs to be declared as zero. In addition, the embankment fee is declared once every six months.

Guangdong province, enter the provincial tax network: gdltax.gov./portal/GD/index.htm.

The tax return can be found at gdltax.gov./portal/GD/6frqxh5179zd7cv7r9han3ceo3jwy92.htm.

Check and download.

Enterprise income tax is divided into two ways: audit collection and verification collection.

In fact, if you don't know the specific tax declaration process, you can call the tax bureau (national tax and local tax) at 12366.

How do newly established companies set up accounts? Buy bank and cash books, general ledger and subsidiary ledger (three columns and many columns). First, establish journals and general ledgers according to the accounts to be used, and gradually establish subsidiary ledgers according to vouchers after accounting.

The newly established investment management company has little business and no finance. How can it set up its own account? How to pay taxes? You can find an accounting company to do accounting. Generally, 400 yuan can do it in a month. You have to do your own accounting, and you have to file tax returns every month. If you don't pay taxes, you have to make a zero declaration every month. Please consult the tax administrator for specific operation. I hope I can help you! Satisfied with adopting me!

Our company is a newly established commercial company. How do experts set up accounts? How to start? The easiest thing is to find an accounting company! There are many in the newspaper! Their service is good! The charge is reasonable ~ don't worry about anything! And the annual inspection and tax returns are all done for you!

How to open an account for a newly established real estate company? Please ask the gods.