Financial processing to be done every month in the accounting system of a small business clothing company

Generally, in small companies, there are not many company personnel, and there are only two financial personnel, a cashier and an accountant.

Their work is divided. In addition to being responsible for bank collection and payment, and paying wages, the cashier also needs to be responsible for other administrative work, but does not handle cash and bank accounts.

For small business accountants, the boss usually arranges them to be responsible for both finance and human resources, but is not responsible for recruitment, social security management and salary accounting. These money-related tasks are all done by accountants.

As an accountant of a small business, what kind of work do you need to do every month?

The work contents of accounting personnel generally include the following aspects:

1. Review documents

Purchasing personnel apply for payment of goods, someone reimburses expenses, and business travelers temporarily For economic business such as payment of funds, monthly salary payment, etc., the documents of the business applicant will be sent to the Finance Department after being approved by relevant personnel. The financial personnel also need to review the authenticity of the economic business, the accuracy of the document amount, the standardization and legality of the documents sex.

2. Communicate problematic documents and coordinate how to correct them

If there are problems with the documents submitted to the Finance Department, or missing materials, the financial personnel need to find the document applicant to correct or complete them. .

3. After the documents are reviewed and correct, they are sorted and entered into the financial system

After the submitted documents have gone through all the processes and there are no defects after the financial review is correct, the documents are sorted out and entered in a timely manner. Produce accounting documents and accounts in the financial system.

4. Issuing sales invoices

After the sales staff checks the sales and shipments with the customers, they will reconcile the accounts regularly. After the accounts are reconciled, the relevant sales, shipments and billing information will be sent to the Finance Department to issue sales invoices.

If there is an error in invoicing, the invoice needs to be voided (the error is found in the current month), or the invoice must be redundant (the error is found in the next month).

5. Increase or reduce social security personnel

The bosses of some companies let accountants be responsible for the social security management of company employees. Every month when new employees are added or reduced, the data must be updated in the social security system in a timely manner.

6. Calculate staff salaries at the end of the month

At the end of the month, salary calculations are based on the attendance statistics of administrative staff. If there is any salary related to sales staff, a separate sales staff salary schedule will be made. , and finally summarize and make a big table.

7. Before the end of the month, urge suppliers for material invoices and other paid invoices

Before the 25th of each month, accounting staff will make a statistical table to sort out the supply The list of outstanding invoices, as well as the list of other invoices that have been paid but have not been received, can be followed up by relevant business personnel to ensure the timeliness of account processing for the month.

8. Check the certified special value-added tax invoice online and print the invoicing summary table in the invoicing tray

Before settling the accounts every month, accountants need to check the certified paper value-added online Special tax invoices can be used to deduct input tax. You also need to go to the invoicing disk (golden tax disk or tax control disk) to print this month's invoicing statistics summary table.

9. Calculate various taxes and fees every month

According to the invoicing information of the invoicing tray and the received supplier invoices and other various documents, enter them into the financial system in a timely manner , calculate the value-added tax, surcharge and stamp duty payable by the enterprise for the current month.

According to the salary schedule, the personal income tax of corporate personnel is calculated.

10. Process financial accounts and issue financial reports every month

It is necessary to submit bank documents, cash documents, invoice documents, temporary payment documents, payment application forms, and salary tables every month , tax accrual table, depreciation table, amortization table and other documents, after they are reviewed and correct, they are all entered into the financial system for account processing.

In the financial software, audit accounting and settlement, and finally issue financial statements.

11. Make tax returns

Personal income tax returns need to be filed on the personal tax client every month.

Small-scale taxpayers must file quarterly value-added tax, surcharge and corporate income tax returns.

General taxpayer enterprises must file value-added tax and surtax returns on a monthly basis. Corporate income tax is filed quarterly.

12. At the beginning of the month, a tax copy of the invoice tray needs to be made

A tax copy of the invoice tray needs to be made within the specified time every month, so as to ensure that invoices can be issued normally every month. If the deadline is exceeded, the ticket plate will be locked. After it is locked, you need to go to the tax bureau to unlock it before you can issue an invoice.

13. Corporate income tax final settlement

Every year from January to May, the corporate income tax final settlement of the previous year needs to be carried out.

14. Final settlement of personal income tax

Starting from 2020, personal income tax also needs to be settled and settled.

15. Industrial and Commercial Annual Report

From January to June every year, enterprises need to conduct annual industrial and commercial reports.

16. Cooperate with the accounting firm to conduct audits

When the company needs to carry out some audit business, the financial personnel need to cooperate with the accounting firm to provide corresponding audit information according to the requirements of the accounting firm.

17. Asset inventory

Some companies will conduct asset inventory at the middle and end of the year, conduct inventory of warehouses, and issue inventory reports.

18. Regularly conduct reconciliations with suppliers and customers

Financial staff will regularly sort out the list of suppliers and bills owed by each customer, as well as the list and amounts owed by each customer The amount status is handed over to the purchasing staff and business staff, so that they can reconcile with each other regularly and urge them to make demands.

19. Others

In addition, there are some matters related to banks or tax bureaus that need to be dealt with. For example, if the tax bureau notifies that the tax rate has changed, it needs to be upgraded and the data updated in the invoicing tray.