What Are Accounting Transactions?

Accounting event or transaction is also called accounting transaction or economic business. It refers to the economic matters related to the accounting subject and the information user and causing changes in the assets and equity of the operating entity. What accounting personnel need to deal with is not everything that occurs in the enterprise, but only refers to transaction matters, that is, accounting matters. The so-called transactions in accounting have slightly different meanings than the usual interpretation of transactions. Events or behaviors in which assets, liabilities, owner's equity, income, expenses, profits and other elements of an enterprise change are called accounting transactions. For example, a batch of cash received by a company's sales of products has caused an increase in the company's cash assets and an increase in the company's income (owner's equity). At the same time, on the one hand, it will cause the company's finished product assets to decrease, and on the other hand, it will cause the company's cost to increase (owner's equity).

Accounting matters

Right!

Accounting event or transaction is also called an accounting transaction or

If an enterprise burns down a house due to a fire, although it is not a transaction in a general sense, it has reduced the occurrence of losses in the enterprise itself.

Accounting transaction matters, that is, accounting matters can be divided into different types according to different standards. According to the place where the transaction occurs, it is divided into external transaction and internal transaction. According to the complexity of the transaction content, it can be divided into simple transaction matters and complex transaction matters.

I. The transfer of accountants or the resignation of employees for any reason must transfer all the accounting work under their management to the successor. Those who have not gone through the transfer procedures shall not be transferred or resigned.

2. The successor should carefully take over the transfer and continue to handle the outstanding matters of the transfer.

3. Accountants must do the following in time before going through the transfer formalities:

(1) If the accounting voucher has not been filled in for accounting business, it should be completed.

(2) Accounts that have not yet been registered shall be registered and stamped by the person in charge after the last balance.

(3) Sort out all the materials that should be transferred, and write out written materials about the outstanding matters.

(4) Prepare the transfer inventory, stating the accounting vouchers, accounting books, accounting statements, seals, cash, marketable securities, checkbooks, invoices, documents, other accounting materials and articles that should be transferred; implement computerized accounting Units who are engaged in this work shall also list the accounting software and passwords, accounting software data disks (tape, etc.), relevant data, and physical content in the transfer inventory.

4. For the accountants to handle the transfer formalities, the supervisor must be responsible for the supervision and delivery. The transfer of general accountants shall be supervised by the head of the accounting department and the person in charge of the accounting unit; the transfer of the head of the accounting institution and the person in charge of the account shall be supervised by the unit leader, and if necessary, a higher authority may send a person to supervise the transfer.

Fifth, when handing over the personnel, they shall be handed over one by one according to the handover inventory; the replacement personnel shall check the items one by one.

(1) Cash and marketable securities shall be paid according to the relevant records in the accounting books. Inventory cash and securities must be consistent with the accounting records. In case of inconsistency, the transferee must check it out within a time limit.

(2) Accounting vouchers, accounting books, accounting statements and other accounting information must be complete. If there is a shortage, the reason must be found out and noted in the transfer inventory, and the transfer personnel are responsible.

(3) The balance of the bank deposit account must be reconciled with the bank statement. If it is not consistent, the bank deposit balance reconciliation statement should be prepared to comply with the detailed account balance of various property materials and creditor's rights and debts. At that time, it is necessary to check the balance of the individual account by spot check, which is in line with the physical check, or clear with the transaction unit and individual.

(4) The notes, seals and other physical objects managed by the transferring personnel must be transferred clearly; if the transferring personnel is engaged in the computerized accounting work, the relevant electronic data shall be transferred in the actual operating state.

6. When the person in charge of the accounting institution or the person in charge of accounting transfers, he must also introduce all the financial accounting work, major financial revenues and expenditures, and the situation of the accounting staff to the successor in detail. For the remaining issues that need to be transferred, written materials shall be written.

7. After the handover is completed, the handover parties and the supervisory personnel shall sign or seal the handover registration, and shall indicate on the handover registration: the name of the unit, the handover date, the positions and names of the handover parties and the supervisory personnel, and the handover inventory. Number of pages, questions and comments that need explanation.

In general, the transfer register should be made in triplicate, one for each handover and one for the archive.

8. The replacement personnel shall continue to use the transferred accounting books and shall not establish new accounts by themselves to maintain the continuity of accounting records.

9. In case an accountant leaves office temporarily or is unable to work due to illness and needs replacement or agency, the person in charge of the accounting agency, the person in charge of accounting or the unit leader must appoint the relevant person to take over or act as an agent and go through the transfer formalities. Accountants who leave the company temporarily or are unable to work due to illness to resume work shall handle the transfer procedures with the replacement or agent. If the transferee is unable to handle the transfer in person due to illness or other special reasons, the transferee may authorize another person to handle the transfer with the approval of the unit leader, but the client shall assume the responsibilities specified in Article 35 of this Code.

X. When the unit is cancelled, it is necessary to retain the necessary accounting personnel to handle the cleanup work with the relevant personnel and compile the final accounts. You must not leave the company without being transferred. The receiving unit and the transfer date shall be determined by the competent authority. Where units are merged or separated, the procedures for the transfer of accounting work shall be handled in accordance with the above-mentioned relevant regulations.

11. The transferring personnel shall bear legal responsibility for the legality and authenticity of the transferred accounting vouchers, accounting books, accounting statements and other relevant materials.

1. The "unit name" of the invoice must be consistent with the name registered in the tax registration certificate and business license

Second, increase the profits of accounts payable more than two years when the settlement and settlement of accounts payable

3. The estimated materials need to get the invoice before the settlement and settlement, otherwise the settlement and settlement will be transferred to increase the profit.

4. Materials used for real estate and structures shall not be deducted from the input tax, and are displayed as 02 and 03 codes in the classification and code of fixed assets.

V. The input tax amount for unit welfare expenses cannot be deducted

6. Learn to use the scarlet letter and minimize the use of reverse entries, because reverse entries often make the relationship inconsistent.

7. After closing the account at the end of the year, you should first check the following relationships: Is the accumulated amount of the main business income in the current period * 1.17 consistent with the total debit of the accounts receivable, and whether the accumulated amount of the main business costs in the current period and the accumulated number of credits of inventory goods Consistent, whether the cumulative amount of direct materials in this period matches the cumulative number of raw material credits

8. Travel expenses related to research and development shall not be deducted in the final settlement; the research and development institutions of the enterprise and the laboratories of the production and operation activities of the enterprise must be managed separately (to be separable from each other)

Procedures for accounting handover

1. Preparations before handover.

Before handing over accounting work, accountants must make the following preparations:

The economic voucher that has been accepted has not been completed, and the accounting voucher should be completed.

The unregistered accounts shall be registered, the balance shall be settled, and the seal of the operator shall be stamped after the last balance.

Organize all the materials that should be transferred, and write written explanations for outstanding matters and remaining issues.

Prepare the transfer inventory, specifying the accounting vouchers, accounting books, financial and accounting reports, official seals, cash, marketable securities, cheques, invoices, documents, other accounting materials and items, etc. that should be transferred; The transfer personnel who are engaged in this work shall list the accounting software and password, accounting software data disks, tapes, etc. in the transfer inventory.

When the person in charge of the accounting institution (the person in charge of accounting) transfers, he or she should clearly explain the financial accounting work, major financial revenue and expenditure issues, and the situation of the accounting personnel to the successor.

2. Handover point collection.

Before the transferee leaves office, he must hand over all the accounting work under his control to the takeover officer within the prescribed period. The takeover personnel should carefully collect items one by one in accordance with the transfer inventory.

The specific requirements are:

Cash should be delivered in person in accordance with the balance recorded in the accounting books. There must be no shortage. When the replacement personnel finds inconsistencies or "white bar arrivals", the transfer personnel are responsible for checking and processing within the prescribed period.

The quantity of marketable securities must be consistent with the records in the accounting books. When the denomination of the marketable securities is inconsistent with the issue price, it shall be handed over in accordance with the balance of the accounting books.

Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be complete and complete, and must not be omitted. If there is a shortage, the reason must be found out and explained in the transfer inventory, and the transferee is responsible.

The balance of the bank deposit account should be consistent with the bank statement check. If the balance is not reached, the bank deposit balance reconciliation table should be prepared to adjust the balance; the detailed account balance of various property materials and creditor's rights and debts should be consistent with the balance check of the general account; Inventories of important objects should be checked on the spot, and current accounts with large balances should be checked with the corresponding units and individuals.

Official seals, receipts, blank checks, invoices, subject seals, and other items must be handed over clearly.

For units that implement computerized accounting, the transferee and the transferee shall carry out the actual operation of the relevant data on the electronic computer and confirm that the relevant figures are correct before the transfer.

3. Special person is responsible for supervision and delivery.

In order to clarify responsibilities, accountants must have a special person responsible for supervising and handing over when handing over work. Through supervision and transfer, ensure that both parties carefully handle the transfer procedures in accordance with relevant state regulations, prevent sloppiness, and ensure that accounting work is not affected by personnel changes; ensure that the transferees enjoy rights and assume obligations on equal legal status, and are not allowed Either party threatens by bullying, bullying, or illegal means.

The transfer of inventory shall be reviewed, signed and stamped by the supervisory personnel, as evidence of clear responsibilities of both parties.

The specific requirements for supervision are:

The general accountants handle the transfer formalities and are supervised by the person in charge of the accounting agency (the person in charge of accounting).

The person in charge of the accounting institution (the person in charge of accounting) handles the transfer procedures and is supervised by the person in charge of the unit. The unit in charge may send someone to supervise the transfer if necessary.

The so-called dispatch by the competent department to supervise when necessary refers to some transfers that require the supervising unit of the supervising unit or that the supervising unit considers it necessary to participate in the supervising process.

There are usually three situations:

First, the person in charge of the affiliated unit cannot supervise the transaction, and the supervising unit must send someone to supervise the transaction on behalf of the supervising unit. Such as handover procedures due to unit withdrawal.

The second is that the person in charge of the affiliated unit cannot supervise the transaction as soon as possible, and the responsible unit must send someone to supervise and supervise the transaction. If the competent unit instructs the subordinate unit to replace the unqualified person in charge of the accounting institution (accounting supervisor), but the responsible person of the subordinate unit delays the non-handover formalities under various excuses, the competent unit shall send a person to urge it to supervise the transfer.

Thirdly, it is not appropriate for the person in charge of the affiliated unit to supervise the transaction alone, but it is necessary for the unit in charge to supervise the transaction. If there is a conflict between the person in charge of the affiliated unit and the person in charge of the accounting agency (accounting supervisor) who handles the transfer formalities, the person in charge of the affiliated unit needs to be assigned by the supervisor to supervise the transfer, in order to prevent possible difficulties for the person in charge of the unit. In addition, when the competent unit believes that there is a certain problem in the handover and needs to send someone to supervise the transfer, it may also send someone to supervise the transfer.

4. Relevant matters after handover:

After the transfer of accounting work is completed, both the transferee and the supervisor shall sign or seal on the transfer register, and shall indicate on the transfer register: the name of the unit, the date of transfer, the positions and names of the transferee and the supervisor, and the transfer of the register Number of pages, questions and comments that need explanation.

The takeover personnel shall continue to use the books before the transfer, and shall not establish separate books to ensure that the accounting records are connected before and after and the contents are complete.

The transfer inventory shall be completed in triplicate, one for each of the transferees and one for the archives. ^[1]