Financial processing of agency accounting

About the financial treatment Heze Zhengyao agent bookkeeping Xiaobian summed up the following points for you.


1. According to the relevant national regulations and the requirements of the unit accounting, determine the setting and format of various auxiliary accounts of the general ledger, detailed account, cash journal, and bank deposit journal of the unit. Requirements for registration, reconciliation, settlement, and correction;

2. According to the provisions of the national unified accounting system, determine the setting and use scope of unit accounting subjects and detailed accounts;

3. According to the requirements of the national unified accounting system, determine the types and preparation requirements of the external financial statements, and determine the internal accounting indicators and assessment indicators according to the internal management needs of the unit;

4.According to relevant regulations and unit accounting Accounting requirements, determine the unit’s accounting document format, filling requirements, audit content, delivery procedures and custody requirements, etc..

According to the Finance Department [2012] No. 13 “Ministry of Finance on Printing and Distributing The general taxpayer of VAT debits the subjects such as “administrative expenses” and credits “bank deposits” according to the amount actually paid or payable; Less VAT payable, debit “Taxes payable – VAT (tax relief)”, credited to “management fees” and other subjects. VAT small-scale taxpayers, according to the amount actually paid or payable, debit “administrative expenses” and other subjects, credit “bank deposits” and other subjects; deductible VAT payables according to regulations, debit “tax payable” Fees – VAT should be paid to the subject, and subjects such as “administrative expenses” are credited.

For the amount of the current period, the amount of the deductible for the next period is recommended. You can add the second-level details of the “VAT tax to be exempted” under the “tax payable” separately, and you can deduct it later. At that time, transfer to the “tax payable – VAT payable (tax reduction)”.