How To Organize Accounting Files

Collation of accounting files is an important part of accounting archives management. It is a prerequisite for the preservation and utilization of accounting archives. Accounting institutions and accountants must take seriously and strive to do well.

(1) collation of accounting vouchers.

Accounting vouchers are accounting files. important Component. The basic accounting standard has clear requirements for the collation, binding and keeping of accounting vouchers. Accounting vouchers should be neatly arranged, complete, solid, properly kept and accessible for inspection. *

To collect accounting vouchers, first of all, we should archive all the documents. accounting Collection of vouchers is complete and classified according to accounting vouchers. Bookkeeping vouchers are generally divided into cash collection and payment vouchers, bank receipts, payment vouchers, transfer vouchers, three categories and five kinds. According to different types, time and sequence numbers should be released. Secondly, collate the attachments of bookkeeping vouchers, and eliminate some data that do not belong to the scope of accounting archives and do not need to archive, and supplement the essential accounting information missing. Once again, remove staples, pins and other metal objects. Finally, the accounting voucher is divided into several books according to the appropriate thickness. After finishing the accounting vouchers, the bookbinding work of accounting vouchers should be conscientiously done according to the requirements of relevant regulations.

(2) filing of accounting vouchers.

First of all, we must carefully fill out the cover of accounting documents. The cover columns are the most basic indexes and vouchers for subsequent audit and verification of related matters. Next, fill in the items on the ridge. Generally speaking, "x x" and "file number" should be written on the ridge. Once again, the bookbinding certificate will be put in the box and the person in charge will be responsible for it.

(3) sorting out accounting books.

End of the year, various books, including materials for warehouses, Yield The subsidiary ledger of goods or commodities should be sent to the general ledger accountants for centralized and unified arrangement after the carrying out of the next year and the establishment of new accounts. First, arrange the loose leaf ledger in page order and bind the cost after the cover. Then, all kinds of accounts are arranged in the order of accounting subjects, and they are registered on the front page of the accounting records (accounting books). The contents of the cover of accounting books should be written in full.

(4) sorting out accounting statements.

The accounting statements are generally collected, collated, bound, and filed by the special person (usually the person in charge of the report or the person in charge of the accounting institution) after the end of the year. Usually, the monthly (quarterly) report is maintained by the responsible person. At the end of the year, the annual accounting reports will be arranged in a chronological order and bound up into a register, and the accounting records (accounting statements) catalogues should be registered. After the audits and seals of the head of the accounting body, the responsible person in charge of the report forms responsible for the filing and filing.

(5) sorting out other accounting materials.

Other accounting information, including annual (quarterly) cost, profit plan, monthly financial revenue and expenditure plan, economic activity analysis report, wage calculation form and some important economic contracts, should also be collected and collated with the formal accounting files. However, this part of the data is not transferred to the archives department, and some have been kept by the accounting department for a long time. This needs to be carefully screened, and the collected data will be identified by piece by piece. It will be handed over to the archives department for safekeeping and storage, and will be rolled up and bound separately according to the requirements, then transferred to the archives department.

The arrangement of accounting files should be standardized. The covers, boxes and bags should be made in a uniform size and specifications. The contents of the ridges and covers should be printed and filled according to the unified items. Collection should be done according to the scope, according to the specification and binding according to the standard.