Financial work is a meticulous work. All transactions are related to numbers, such as one, ten, hundred, thousand ... or 1, 2, 3, 4 ... that is to say, speak with data. As a qualified financial officer, the following basic skills are necessary.

I. Orderly sorting out accounting vouchers

The process of financial bookkeeping is the process of sorting, summarizing, classifying and characterizing documents. Every economic transaction is reflected in the written records of financial documents. The filling of documents involves all departments of the unit, and the financial department needs to make detailed requirements for the use and filling of documents according to the financial system formulated by the unit. The work of sorting documents is a basic skill that financial personnel must be familiar with.

1. Classification of accounting vouchers

Accounting vouchers are mainly divided into original vouchers and accounting vouchers. Commonly used original vouchers include invoices issued or received due to specific business matters, self-made warehousing (outbound) warehouse receipts, payroll, printed expense reimbursement forms, expense vouchers, loan slips, etc. Accounting vouchers are vouchers that are filled in accounting entries according to the original vouchers that have been reviewed or summarized and the contents of economic business.

2. Paste requirements of original vouchers

The person in charge of the financial department should formulate and standardize the financial system of the unit, and send professionals to guide all departments to fill in all kinds of bills correctly in advance. Sticking the original bill is a daily job. Generally, all bills are stuck on the ticket head on the left with liquid glue, and invoices with the same size and face value are stuck together. First, paste some small pieces on the printed reimbursement form, from right to left, the two tickets are not completely overlapped, which is convenient for rummaging and checking the amount.

3. Requirements for arrangement of accounting vouchers

After a sum of money is paid or an economic business happens, the bill is passed to the financial bookkeeper, and the cashier keeps accounts accordingly. The financial personnel responsible for preparing the accounting voucher check whether the bill is kept intact and tidy, and put it into a accounting voucher with the same economic business nature and number it.

From the management point of view, when accounting for various expenses, each unit will generally do accounting by department. Before filling in accounting vouchers, related documents of the same department can be put together to simplify the workload.

After the preparation of accounting vouchers is completed, the financial personnel in charge of the voucher review post will review each voucher one by one. Generally, the accounting vouchers are printed continuously after the vouchers are reviewed, and special supporting paper is used. After printing, paste it with the corresponding original voucher. Note that it is generally enough to stick the upper left corner firmly, and it is not necessary to stick all the left sides of the paper firmly. For those with more original documents, they can be put in order without pasting, folded neatly, then fixed with paper clips and bound together when binding.

Second, skillfully operate the application computer.

At present, with the popularization and development of computer application and the implementation of computerized accounting, some traditional calculation tools have been gradually eliminated, and computers have been widely used in all aspects of financial work. Therefore, skilled operation of office software, especially financial software, is the basic skill that financial personnel should master.

1 office software is a basic skill that financial personnel need to master.

In practice, Word, Excel and PowerPoint have become the main working methods. Word is the most widely used word processing software in modern office, which meets the requirements of processing various documents. Excel spreadsheet has played a great role in calculation, sorting and summary, which has brought great convenience to the accounting function of accounting. PowerPoint can be used to make presentations.

2 Financial software is an important working tool for financial personnel.

Financial software not only improves the accounting processing speed of financial personnel and optimizes the quality of work, but also meets the query and output needs of information users, and its expansibility to information is unparalleled. The operation of financial software combines computer knowledge and financial professional knowledge. Financial personnel must understand and master financial software, and be familiar with the specific operations of general ledger management, inventory management, current account management, statements, fixed assets management and other modules.

1. GL management

General ledger management is applicable to voucher processing, account book management, personal current account management, department management, project accounting and cashier management.

(1) Before starting to use the general ledger system, make initial settings, including account, foreign currency setting, opening balance, voucher type, settlement method, classification definition, code file, user-defined, etc. According to the content of economic business, prepare and enter accounting vouchers, the company's financial supervisor or designated personnel will review the vouchers, and keep accounts at the end of the month. The system will automatically complete the profit and loss carry-forward business during the period.

(2) Personal contacts mainly manage personal loans and repayments, keep abreast of personal loans through personal loan subsidiary ledger, and implement control and debt settlement.

(3) Departmental accounting: The accounting business should be collected by departments, and the expenditure of each department should be controlled in time through the expenditure of each department. Financial personnel should analyze the expenditure of each department to provide a basis for departmental assessment.

(4) Project accounting can reflect the trend of cash flow, and it is also the data source for generating the cash flow statement at the end of the month.

(5) Cashier management accounts for monetary funds in detail, provides an office environment for cashiers, completes bank journals and cash books, and provides functions such as bank statement entry and inquiry.

2. Inventory management

Inventory management is applicable to the accounting and management of the supply, sale and storage of inventory goods and raw materials. Many enterprises, such as commodity retail and manufacturing, have all kinds of inventories. Strict and scientific inventory management is an important work goal of finance department and storage department. On the one hand, it classifies the physical objects, on the other hand, it establishes a complete management system of supply, marketing and inventory, and carries out accounting, control and supervision from the books, which provides a credible basis for realizing the consistency between accounts and facts. When the inventory is purchased, picked, transferred, scrapped or given away, it is entered into the inventory module according to the information such as the name, quantity and unit price recorded in the original receipt/issue document. The module also has powerful functions such as calculation and query, and provides complete inventory information.

According to the actual situation, some units do not realize inventory management through financial software, but through other management software and ERP systems that meet the management needs of their own units, and their functions are consistent with financial software.

3. Current account management in China

Current account management is applicable to the current accounts between customers and suppliers who have business relations with the company, mainly through accounts such as prepayments, accounts payable and other accounts payable. During initial setting, this kind of account is set as supplementary accounting for customer or supplier transactions, and customer and supplier files are established. When each transaction occurs, enter the corresponding auxiliary accounting content, and regularly reconcile with the current unit in actual work to verify the latest situation of current funds in time.

4. Report management

Report management and the above-mentioned general ledger management complement each other, and the general ledger system provides financial data to generate financial statements. At the end of the month, after completing the month-end processing of voucher bookkeeping and profit and loss category carry-forward, enter the report management system, open the report, enter data keywords, and the system generates the basic financial report after data calculation and collation. Note that the report needs to form a spreadsheet on the computer hard disk, and open the report management system to find the corresponding path.

5. Fixed assets management

Fixed assets management is used to calculate and manage data such as net value and accumulated depreciation of fixed assets, reflecting the increase and decrease of fixed assets, changes in original value and changes in using departments. Before the system is enabled, asset categories, increase and decrease methods, usage status and depreciation methods are all initially set. When purchasing fixed assets, enter the name of each asset into the fixed assets card, and enter its category, name model, original value, operating department, depreciation period and other information in detail. This step is very important, it is the data source and foundation of this module, and the input original card should be accurate. The system has the function of automatic depreciation accrual, and generates depreciation distribution vouchers, which can be passed to the general ledger system in the form of bookkeeping vouchers.

Third, do accounts in a down-to-earth and timely manner.

Making accounts, in layman's terms, is to record the economic business that happened, and the process of making accounts by computerized accounting is the process of inputting accounting vouchers. After the implementation of computer accounting, accounting vouchers become the source of electronic books and the basis for generating books.

In practice, financial personnel use financial software directly on the computer, and the basic point of filling in accounting vouchers is the original vouchers that have been verified and correct. Each original voucher should be complete in formalities, true in content and accurate in figures, and financial personnel will not accept untrue and illegal original vouchers; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented.

Bookkeeping voucher is the starting point of general ledger system and the most important source of all query data. When entering vouchers, it is necessary to determine the corresponding accounting subjects according to the nature of various economic businesses, which is the application of theoretical basic knowledge. According to the management needs, each unit will also set the auxiliary or future reference contents of the accounts when initializing the financial software. If the account that constitutes the entry has supplementary accounting attributes, the financial software system will prompt you to enter supplementary details, such as item accounting of cash flow in cash and bank deposits, departmental accounting of operating expenses and management expenses, and accounting between customers and suppliers of accounts receivable (payable). These contents need to be entered at the time of entry.

The basic accounting skills mentioned above are inseparable from the basic computer application skills. Only by mastering the computer skillfully and having a solid basic accounting theory can we successfully complete the accounting work.

Four, the audit, found that the error should be rigorous and prudent.

Financial work is a very rigorous work. Financial system and financial system are rigorous, and there are many cross-checking relationships between figures. Account-to-account consistency and account-to-account consistency are the basic requirements of financial work. In the process of making accounts, mistakes are often repeated, and financial personnel must have the basic skills of auditing accounts and finding wrong accounts.

The financial software can count the required data and find out the required items through audit and summary. As the saying goes, "it is easy to make accounts, but difficult to audit." To avoid the occurrence of accounting errors, we can start with the timeliness of accounting, make daily settlement of cash account books, bank journals and other capital accounts, check whether the accounts are consistent every day, and find problems in time. For the raw material outbound order and inventory goods outbound order summarized at the end of the month, when entering various management software or forms, the original information such as date and document number should be recorded to facilitate future search. For documents with a large number, they should be entered and checked by stages to reduce errors in initial entry. Find mistakes in time in the month, narrow down the scope, find out the key points, and pay attention to constantly summing up, collecting and accumulating experience in practical work.

Verb (short for verb) Prepare a report.

Complete and timely report is the final output tool of figures, and report users can understand the whole business situation and results by reading the report. The report module of financial software has realized powerful functions of tabulation, data manipulation, graphic production and printing. In the general ledger module, the basic financial statements include balance sheet, income statement and cash flow statement, which are generated after voucher preparation, voucher review, bookkeeping and month-end closing. In addition to the general financial statements, each unit should formulate an internal reporting system according to the needs of operation and management, specifically accounting for and assessing the implementation and performance of funds, expenses, costs and other indicators. Financial personnel must have a sensitive concept of numbers, have the ability to prepare statements, truly understand its meaning, and provide data support for the business decisions of the top managers of the unit.

Data analysis of intransitive verbs

Scientific and effective data analysis is based on financial statements and other relevant materials, using a series of special analysis techniques and methods to analyze and evaluate past and present business performance, distribution, financing and investment, and to predict future financial activities according to historical data of financial activities and considering actual conditions. Every data in the report reflects a financial indicator.

The basic methods of financial analysis are comparative analysis and factor analysis. Indicator analysis includes the calculation and analysis of many financial indicators such as solvency, operational ability, profitability and development ability. The ratio of total assets of accounts receivable, the turnover rate of accounts receivable, the ratio of cash current liabilities and the return on net assets comprehensively reflect the scale and turnover rate of accounts receivable, short-term solvency and profitability.

Financial indicators are a way of digitalization. Financial personnel should fully understand their meaning, understand the dynamic process or trend of their expression, and pay attention to their timeliness. This is not only the requirement of improving the financial personnel's own business ability, but also the requirement of giving full play to the financial work management function.

Seven, binding and keeping China accounting files.

The following points cannot be ignored in the binding and storage of accounting files:

1. Binding and keeping vouchers accounting vouchers is an important part of the unit accounting files. Accounting vouchers are generally in monthly units, and financial personnel need to bind up the accounting vouchers of each month in time to facilitate the search and preservation. Voucher binding time is generally completed after the end of the month, and it is not advisable to pile up or even pile up.

All units should be equipped with financial binding tools, such as binding machines, binding lines, binding needles, etc. Heavy-duty stapler is also ok, which is relatively simple, convenient and time-saving. The binding of vouchers has a supporting voucher cover, back cover and corner, and some preparatory daily work before binding can not be ignored. Vouchers should be kept tidy every day. At the same time of preparing vouchers every month, it should be roughly divided into volumes according to the voucher number and fixed with large iron clips or long tail clips to facilitate binding.

When binding, make an estimate of all vouchers in the current month, and how many volumes will it be divided into on average? Put the front cover, proof of charge to an account, back cover and corner wrapping well, repeatedly list and check whether it is neat and orderly, then use a heavy stapler to fasten the upper left corner, wrap the corner wrapping well, and finish the binding. Finally, fill in the relevant contents of the cover certificate, such as the start and end date, album number, certificate number, etc., and affix the official seal.

2. Bookbinding and keeping of account books are becoming less and less important recently, and the function of financial software makes the account books automatically generated after the vouchers are entered. Cash books and bank journals can be printed monthly according to management needs, and general ledger and subsidiary ledger can be printed into paper account books every year and bound into volumes for preservation.

3. Binding and keeping monthly, quarterly and annual financial reports, including financial reports such as accounting statements, schedules, notes and text descriptions, is also an important part of accounting files. All kinds of reports should be filed as electronic documents and paper reports in print on demand, and kept according to the cycle and nature of the reports.

4. Other categories: bank statements, bank statements, contract documents and other accounting professional materials that should be kept. Economic contracts, such as unit purchase and sale contracts, are an important basis for financial revenue and expenditure. If the financial personnel are responsible for the custody, they should be carefully kept, and the completed contracts should be kept in different categories. Financial personnel should also do a good job in keeping the financial vouchers of their own units, define the personnel and places for keeping them, regularly organize files and bind them into volumes.

Eight, accounting practice Chinese writing requirements

(1) Write in blue-black ink or carbon ink, not in pencil or ballpoint pen (except copying with carbon paper). Red ink is only used under special circumstances. Checks must be written in carbon pen.

(2) Writing should generally be written near the left vertical line, and there should be no space between the text and the left vertical line.

(3) The text can't be written in the top case, which generally takes up 1/2 or 2/3 of the length.

(4) The text should be clear and written in block letters or running scripts.

Nine, digital writing requirements in accounting practice

(1) Arabic numeral writing requirements

Fonts should be written one by one, not Lian Bi. Every word should be written near the bottom line of the voucher or account table, with the font accounting for about 1/3 of the line height and l/2 of the line height.

The currency symbol should be written before Arabic numerals, and there should be no space between the currency symbol and the amount of Arabic numerals. Where there is a currency symbol in front of Arabic numerals, units are no longer written behind the numerals. Arabic numerals in units of yuan, except unit price-written in units of angle and division; if there is no angle and division, write "00" or "-"in units of angle and division; If there is no angle, the position should be written as "0", and the "-"sign is not allowed.

(2) Arabic numeral standard writing

Fonts should be formed separately, symmetrical in size and neatly arranged.

Circled numbers, such as 6, 8, 9 and 0, must be sealed.

Fonts should be written obliquely from the upper right to the lower left, with an inclination of 45 degrees.

Writing 6 is longer than the upper right of the average 1/4, and writing 7 and 9 is longer than the bottom of the average 1/4 (crossing the bottom line).

(3) Requirements for writing capital figures

If the currency name is not printed before amount in words, the currency name should be added, and there should be no space between the currency name and the amount.

If the amount expressed in words reaches yuan or jiao, you should write "whole" or "positive" after yuan or jiao; If the amount expressed in words is divided, don't write "whole" or "positive" after the word "divided".

When there is a "0" in the middle of the Alamo number, the word "zero" should be written in Chinese characters; When there are several zeros in Arabic numerals, only one zero is written in the amount of Chinese characters in a word.

(4) The standard way to write capital figures is 1234567890.

X. Basic requirements for registering account books

Accounting personnel shall register account books according to the audited accounting vouchers.

When registering accounting books, the date, number, business summary, amount and other relevant information of accounting vouchers shall be recorded in the accounts item by item, so that the figures are accurate, the summary is clear, the registration is timely and the handwriting is neat. After the registration is completed, the accounting voucher shall be signed or sealed, and the registration symbol "√" shall be indicated to indicate the registration, so as to avoid duplication and omission.

All kinds of account books are continuously registered in the order of page numbers, and there are no broken lines or pagination. In case of line skipping or paging, blank lines and blank pages shall be cancelled, or the words "this line is blank" and "this page is blank" shall be marked and signed or sealed by the bookkeeper.

Registration books should be written in blue-black ink or black water, and ballpoint pens (except bank carbon paper books) or pencils are not allowed. Red-ink bookkeeping is limited to the following three businesses:

First, use the scarlet letter sterilization method to sterilize the error;

Second, in the multi-column account page, the registration of borrowing, lending and other columns is reduced;

Third, before the balance column of the three-column account, if the balance direction is not printed, a negative balance is registered in the balance column.

If the account balance needs to be settled, the words "debit" or "loan" should be written in the column of "debit" or "loan" after the balance is settled. For accounts with no balance, the word "Ping" should be filled in the "debit" or "credit" column, and "0" should be filled in the balance column. The cash book and deposit journal must be balanced every day.

When each account page is registered and carried forward to the next page, the total number and balance of this page should be recorded in the relevant columns of the last line of this page and the first line of the next page respectively, and the words "next page" and "previous page" should be marked in the summary column respectively.

If mistakes are found in the account books, they are not allowed to be corrected by using correction fluid, digging, scraping, eliminating handwriting with medicinal liquid, and are not allowed to be copied again. Instead, according to the specific error situation, correction is made by means of marking correction, scarlet letter sterilization and supplementary registration.

Each unit shall settle accounts regularly according to regulations and adopt different methods according to different account records:

First, for accounts that do not need to be settled on a monthly basis, such as various accounts receivable and payable, various property and materials accounts, etc., the balance should be settled at any time after each bookkeeping, and the last balance of each month is the month-end balance. In other words, the month-end balance is the balance in the same line of the last economic transaction record of this month. When closing at the end of the month, you only need to draw a red single line under the last economic business record, and you don't need to settle the balance again. The purpose of underlining is to highlight the relevant figures, show that the accounting records of the current period have been closed or ended, and clearly separate the records of the current period from those of the next period.

2. Cash, deposit journal, income and expenses that need to be settled on a monthly basis should be marked with a red single line in the lower column of the last economic business record, the amount and balance of this month in the summary column, and then marked with a red single line in the lower column.

Third, some detailed accounts that need to settle the accumulated amount this year should be closed every month. The accumulated amount from the beginning of the year to the end of this month should be recorded under the column of "Total of this month", and the words "Accumulated this year" should be marked in the summary column, and a red single line should be drawn in the column below. 65438+"Cumulative amount of this year" at the end of February is the cumulative amount of the whole year, and the cumulative amount of the whole year should be crossed in the following column.

Fourth, the general ledger account usually only needs to settle the balance at the end of the month. At the end of the year, in order to fully reflect the whole picture of various fund movements this year and check the accounts, all general ledger accounts should settle the annual amount and year-end balance, indicate the words "Total this year" in the summary column, and draw a red double line under the total amount.

All units shall regularly check the relevant figures recorded in the accounting books with the physical inventory, monetary funds, securities, current units or individuals. , to ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent. Reconciliation should be carried out at least once a year.

Bookkeeping voucher check: check whether the accounting account book records are consistent with the original vouchers and bookkeeping vouchers in terms of time, voucher font size, content and amount, and whether the bookkeeping direction is consistent.

Reconciliation: Check whether the account records between different accounting books are consistent, including: the balance reconciliation of related accounts in general ledger, the reconciliation between general ledger and subsidiary ledger, the reconciliation between general ledger and journal, and the reconciliation between property and materials subsidiary ledger of accounting department and relevant subsidiary ledger of property and materials storage and use department.

Accounting verification: check whether the accounting books and records are consistent with the actual amount of the property. Includes checking the book balance of the cash book with the actual cash inventory; Regularly check the book balance of the deposit journal with the bank statement; Check the book balance of various property ledgers with the actual amount of property; The book balance of various accounts receivable and payable general ledger should be checked with the relevant creditor and debtor units or individuals.

Specific requirements for log registration:

The date in "Cash Book" and "Deposit Journal" is the date of voucher number; Abstract is the abstract in the voucher; The corresponding account in the cash account book is the corresponding account in the accounting entry; The "√" after "borrowing" is the symbol for reconciliation; Tick "√" in the corresponding column to indicate that the transaction has been verified; "Total of this month" is the total number of occurrences this month; This year's total is the sum of monthly amounts, and their corresponding relationship is: cumulative debit amount-cumulative credit amount = balance, balance at the beginning of this month+debit amount of this month-credit amount of this month = balance at the end of this month. If an enterprise has two or more banks, they should also keep accounts separately, and the sum of their balances is equal to the bank balance in the general ledger. At the end of each month, the enterprise should reconcile with the bank and proofread one by one according to the "Bank Statement" and "Deposit Journal". If there is no mistake, tick the box "√" with a pencil, and investigate the outstanding accounts to make the adjusted balance consistent. For the wrong account, we should coordinate with the bank to find out the reason.

XI。 Basic requirements for presentation of financial statements

Specifically, it shall be implemented in accordance with the requirements of Accounting Standards for Enterprises No.30-Presentation of Financial Statements.

(1) The financial statement is a structural statement of an enterprise's financial position, operating results and cash flow. Financial statements should at least include the following components: balance sheet; Income statement; Cash flow statement; Statement of changes in owners' equity (or shareholders' equity, the same below); Notes.

(2) Basic requirements for presentation of financial statements

An enterprise shall, on the basis of going concern, confirm and measure according to the actual transactions and events and the provisions of the Accounting Standards for Business Enterprises-Basic Standards and other accounting standards, and prepare financial statements on this basis.

Enterprises should not replace confirmation and measurement with notes disclosure. If it is no longer reasonable to prepare financial statements on the basis of going concern, enterprises should adopt other bases to prepare financial statements and disclose this fact in the notes.

The presentation of financial statement items shall be consistent in each accounting period and shall not be changed at will, except for the following circumstances: First, accounting standards require changes in the presentation of financial statement items;

Second, after major changes have taken place in the business nature of an enterprise, changing the presentation of financial statements can provide more reliable and relevant accounting information.

Items with different properties or functions shall be listed separately in the financial statements, except for unimportant items.

Items with similar nature or function belong to important categories, which shall be listed separately in financial statements according to their categories.

Importance means that the omission or misstatement of an item in financial statements will affect the economic decision of users, and the item is important. The importance should be judged according to the environment of the enterprise and the nature and amount of the project.

Unless otherwise stipulated by other accounting standards, assets and liabilities, income and expenses in financial statements shall not offset each other. Asset items are listed in net amount after deducting impairment provision, and are not offset.

Gains and losses arising from non-daily activities are listed as net income after deducting expenses and will not be offset.

The presentation of the current financial statements shall at least provide comparative data of all reported items in previous comparable accounting periods, as well as explanations related to understanding the current financial statements, unless otherwise stipulated by other accounting standards. If the presentation of financial statement items changes, the comparative data of the previous period shall be adjusted according to the presentation requirements of the current period, and the reasons, nature and amount of each adjustment shall be disclosed in the notes. If it is not feasible to adjust the comparative data of the previous period, the reasons for not adjusting shall be disclosed in the notes. Unrealistic means that after all reasonable efforts, the enterprise is still unable to adopt a certain regulation. An enterprise shall disclose at least the following items in a prominent position in the financial statements: compiling the name of the enterprise; The balance sheet date or accounting period covered by the financial statements; RMB amount unit; Financial statements are consolidated financial statements and should be marked.

An enterprise shall prepare financial statements at least once a year. If the period covered by the annual financial statement is shorter than one year, the period covered by the annual financial statement and the reasons for the shorter period shall be disclosed. Those who provide interim financial reports to the outside world shall also follow the provisions of the Accounting Standards for Enterprises No.32-Interim Financial Reports.

Items that are separately presented in the financial statements as stipulated in these Standards shall be separately presented. Items separately presented according to other accounting standards should be added.