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Common problems of audit of accounts
RELEASE TIME:2017-07-04 BROWSE:3418

The newly established enterprises must apply for accounts audit filing to finance bureau?

Answer: general enterprises do not need to go to the Finance Bureau for the record.

Enterprises need to consider what the problem accounts

First, adapt to the enterprise.

The size and volume of business is proportional to the size of an enterprise, business volume, complex division of labor, accounting books need more copies. Small enterprises, business volume is small, and some enterprises, an accountant can handle all economic transactions, set up books when there is no need to set up a lot of accounts, all the detailed accounts can be synthesized one or two can be.

Second, according to enterprise management needs.

Establish account books is to meet the needs of enterprise management, to provide useful accounting information for management, so in the accounts to meet the management needs of the premise, to avoid duplication of set up, accounting.

Third, according to the accounting procedures.

The amount of business is different, and the accounting procedures adopted are different. Once you have selected the accounting business process, it is to choose the books of the set, if the company uses a voucher accounting procedures, enterprise general ledger vouchers to register according to the order, you have to prepare an order when the registration ledger.

Different enterprises need to set up accounts at the purchase of books is not the same, generally speaking depends on firm size, degree of complexity of business operations, the number of accounting personnel, the use of accounting forms and electronic level to determine.

But no matter what kind of enterprise, there are monetary fund accounting problems, cash and bank deposit journal must be set. In addition, the relevant general ledger and subsidiary ledger should be set up. So, when a newly established business, you must go to the store to buy the accounting books and relevant account page, take note of the breakdown of many accounts page format, you select the format you need in the choice of the account pages, such as borrowing more than three column, column, type the number of such amount, then a breakdown of how much choice you need breakdown cover and binding with the expansion nail or line. In addition to the purchase of the initial accounts, vouchers and cash [if the enterprise business is more, when the choice to buy payment vouchers, payment vouchers, payment vouchers; if less enterprise business volume purchase vouchers (GM) can, accounting vouchers, accounting vouchers, cover summary vouchers binding line binding tool. For the convenience of statements, they should also purchase blank balance sheets, income statement (Sun Yibiao), cash flow statements and other related financial statements.

Fourth, prepare to be cautious.

Do not prepare accounts. Accounting should be in good faith, not to cook the books, no extra accounts, each of which is accounting personnel should follow the occupation ethics.

Built for auditing. Not every enterprise should set up accounts for, for some complicated and economic matters, general ledger and Sub Ledger and cannot reflect the detailed business, we can set up a reference book, such as accounts receivable receivable deferred tax memorandum memorandum, etc.. After the audit, a reference book is the best of the memorandum.

The data should be complete. The establishment of a legitimate enterprise must have the following information: organization code certificate, the articles of association of the company, business license, tax registration certificate, verification report, the above information is the legal basis of accounting accounts.