Any business or business organization would also need to know, understand and perform the accounting profession basic. This is daily work without any accounting department would also need to be made. See the right article to learn all about business here.
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1. Accounting what is?
Accounting is the work recorded the activity arising on income and expenditure of the business such as accounting, tax, sales, revenue and expenditure, import-export, cash, pen, financial accounting, ... The work is done by the accountant has the expertise, qualifications and skills.
2. Accounting regulations made on time?
Can say, this is the basic operation of the accounting department, but extremely important in the operation, production and business of a company organization. Therefore, the accountant will have to be done at a certain time and there are qualitative states as follows:
2.1 accounting basic every day
- Accountants need to collect and process the voucher bills incurred during the day.
- Check legality and validity of the voucher bills have collected.
- Store bills and vouchers on the specified place. Ensure not damaged or torn.
2.2 accounting monthly
Accountants perform accounting periodically each month with the following contents:
- Declare the type of value added tax, personal income tax monthly
- Reporting on use of monthly bills
2.3 accounting, tax quarterly
- Set up tax temporary tax corporate earnings by quarter.
- Report on the use of the quarterly bill.
- Establishment of the declaration of personal income tax, value added tax quarterly.
2.4 The accounting profession tax basic beginning of the year and end of the year
- Year:
Declare and pay tax
Establishment and filing personal income tax, value added tax to 12 months.
Filing corporate income tax advance q4
Submit reports on the use of invoices you 4
- End of year:
Establishment and settlement tax on personal income, business income.
Reporting fiscal year accounting.
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3. The type of accounting basic need to master
The type of business fundamental of accounting need to know:
3.1 accounting purchase
Done accounting purchase will include the following contents:
- Purchase according to unit price
- Purchase by order production
- Professional purchases in water entering the warehouse and not through the
- Buy imported goods enter the warehouse and not through the
- Shopping in the country have arisen free purchase
- Purchases can trade discount
3.2 Types of professional accounting sales
- Professional sales under contract
- Sales by price
- Sales is service in the country yet to collect the money and collect money now
3.3 types Of accounting tools, raw materials, finished products
- Professional tools to purchase and warehousing
- Professional used tools.
3.4 accounting of fixed assets
- Made of profession of accounting purchase of fixed assets
- Depreciation of fixed assets
- Liquidation of fixed assets.
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3.5 accounting consume products
- Discounting payment
- Trade discount discount sale
- Professional accounting sales return
- Accounting commission agents
3.6 profession of accounting salaries
- Salary to be paid to the department staff
- Cost of business
- Wages of workers
- Salary for the employee
- The account insurance
3.7 The basic of accounting period-end
- Deduct value added tax
- Reduced turnover
- Pen the moving end of the period
The implementation of the accounting profession, basic, daily, monthly, quarterly, year-end is a process indispensable for any business. However, with the volume of work with complicated rules, many businesses have difficulty in ensuring the accuracy and timeliness of the service this. Flaws in the process of accounting, or reporting can lead to the serious consequence, affect financial corporate reputation.
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Here is detailed information about the accounting basic need to make. This is also the basis for enterprises to implement tax settlement at the end of each business year. Therefore, the basic of accounting should be taken thorough, accurate, will help enterprises solve math easily and more quickly. Hope the information Accnet provide useful for business.
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