Many accountants may have encountered this situation: when entering an enterprise, the previous accountant has left for a period of time, there is no handover process, do not know how to carry out their work; Or take over the front of the company's accounts are in a mess, inventory does not match, transactions are more chaotic.
Every time you encounter the above situation, may be the accountant will feel big, bored and nowhere to start, so today take you together to learn how to quickly deal with messy accounts, to help you solve the trouble.
1. Check the cash on hand with the cashier and check the amount of cash on hand with the cashier. If any inconsistency is found, the reason should be found out and accounting adjustment should be carried out. After the inventory, fill in the "cash inventory report form" as the original voucher to adjust the book record of the cash journal.
Ask the cashier to print out all the bank statements and check them account by account. If they are inconsistent with the account, find out the reason and adjust the bank account and the bank statement for each account through the bank reconciliation.
Check the balance of the bank statement with the balance of the bank deposit journal through the bank statement. If the two do not match, the reasons may be:a. One party is wrong in accounting;
b. There are unreached accounts, should adjust the bank reconciliation expression to the two consistent.
Organize financial and warehouse personnel to take a large inventory of all the company's inventory, check the inventory data and inventory ledger to ensure that the accounts of each inventory are consistent. If there is any discrepancy, it is necessary to find out the reasons and make adjustments to make the accounts consistent.
Check the company's fixed assets together with the equipment management personnel. On the one hand, check whether the account is consistent with the actual fixed assets. On the other hand, establish a small card for fixed assets and post it in the visible place of fixed assets for next verification.
Check the input of warehouse inventory, fixed assets and other property materials one by one, fill in the inventory certificate, check with the book balance, and determine the inventory loss and surplus. Prepare a comparative statement actually kept in the account as a proof of adjusting the account book.5. Check accounts receivable with customers
Mainly check sales contracts, quotations, delivery notes and other documents.
Make accounts receivable statement for each customer and send it to the sales staff for verification. Then the sales staff will send the statement to the customer for verification. After verification, the customer will stamp the statement and mark it as consistent and return it. In case of inconsistency, the "current payment Inventory form" shall be prepared to explain the situation, indicating the consistent and inconsistent payments, and the accounts receivable shall be adjusted to keep consistent with customers.6. Check accounts payable with suppliers
Mainly check contracts, warehouse receipt and other documents.
The supplier is required to prepare the accounts payable statement of each supplier and send it to the buyer for verification. After the buyer checks it, it is sent to the financial staff for verification. If found inconsistent, to find out the reason, should prepare the "current payment inventory table" to explain the situation, indicate the inconsistent money, accounting treatment.Check the state tax declaration
Check the state tax declaration system, familiar with the situation of each system, check whether the relevant tax-related data on the account is consistent with the data of the tax declaration system, if not, the reason should be identified and adjusted. Check the status of local tax declaration
Check the status of local tax declaration and declaration, and check whether the relevant tax-related data on the account is consistent with the online data of local tax declaration. If not, the reasons should be identified and adjusted. 9, collect all kinds of documents
bank flow documents, warehouse entry and exit documents, production documents, sales and delivery documents, contracts, all kinds of statements and other documents used in financial accounting and accounting.
10, accounting or accounting treatment
After the above documents are ready, for the original no accounts, can be prepared to account, for the original accounts, to carry out accounting treatment according to the actual situation.
To sum up, the sorting out of disorderly accounts requires all kinds of inventory checking, data collection and account construction according to the above process. After straightening out, there is one of the most important work, is to institutionalize and process the financial work.
Although it is said that the steps needed to sort out disorderly accounts are more complicated, but only if the disorderly accounts are sorted out and the financial work is institutionalized, so as to proceed smoothly in the future work, will not be troubled by these disorderly accounts.
Of course, in addition, you can also choose bookkeeping, for example, you can provide this service, click bookkeeping can be understood.
