會計實踐操作的工具和手段9課件

1、會計實踐操作會計確認、計量、記錄、報告1會計實務操作流程：1.設置會計科目和會計賬戶2.復式記賬3.填制和審核會計憑證4.登記賬薄5.編制財務報表Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.第一節(jié) 會計憑證一、會計憑證的含義和種類1.概念指用來記載經(jīng)濟業(yè)務，明確經(jīng)濟責任的書面證明，是登記賬簿的主要依據(jù)。2.作用:有利于及時客觀提供會計信息有利于加強經(jīng)濟管理上的責任制有利于發(fā)揮會計的監(jiān)督作用2Evaluation

2、only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.第一節(jié) 會計憑證3按編制程序和用途分類原始憑證記賬憑證一、會計憑證的含義和種類Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.4二、原始憑證1.原始憑證的意義和分類(1)原始憑證的含義 經(jīng)濟業(yè)務發(fā)生時取得或填制的，

3、載明業(yè)務內(nèi)容和完成情況的證明文件。 會計核算的原始資料和主要依據(jù)。(2)原始憑證的分類Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.5原始憑證按來源分外來原始憑證自制原始憑證按填制程序和用途分一次憑證累計憑證匯總憑證Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 As

4、pose Pty Ltd.6Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.7Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.8Evaluation only.Created with Aspose.Slides for .NET 3.5

5、Client Profile .Copyright 2004-2011 Aspose Pty Ltd.9原始憑證按原始憑證來源分按原始憑證填制方法分外來原始憑證自制原始憑證一次憑證累計憑證匯總原始憑證原始憑證的基本內(nèi)容原始憑證的名稱填制憑證的日期填制憑證單位名稱或填制人姓名接受憑證單位名稱經(jīng)濟業(yè)務事項名稱、數(shù)量、單價和金額經(jīng)辦人員的簽名或蓋章Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.102.原始憑

6、證的基本內(nèi)容Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.3.原始憑證的填制（1）記錄真實，填制及時（2）內(nèi)容完整（3）簽名或蓋章（4）書寫規(guī)范（5）連續(xù)編號（6）正確更正11Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.4.原始憑證的

7、審核真實性合法性完整性準確性的審核。12Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.13三、記賬憑證(1)記賬憑證的含義 根據(jù)原始憑證歸類整理編制； 會計分錄憑證； 登記賬簿的直接依據(jù)。(2)記賬憑證的種類Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose

8、 Pty Ltd.14記賬憑證按用途分專用記賬憑證通用記賬憑證按填列科目的數(shù)目分 單式記賬憑證復式記賬憑證借項記賬憑證貸項記賬憑證按包括的內(nèi)容分單一記賬憑證匯總記賬憑證科目匯總表匯總收款憑證匯總付款憑證匯總轉賬憑證Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.15通用記賬憑證Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile

9、.Copyright 2004-2011 Aspose Pty Ltd.16專用記賬憑證收款憑證付款憑證轉賬憑證Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.17Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.18Evalu

10、ation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.19特別提醒！對于現(xiàn)金和銀行存款之間的存?。ㄏ嗷澽D）業(yè)務，為避免重復記賬，應統(tǒng)一按減少方填制付款憑證（均付款在先），而不填制收款憑證。 從銀行提取現(xiàn)金： 借：現(xiàn)金 1 000 收款 貸：銀行存款 1 000 付款 將現(xiàn)金存入銀行： 借：銀行存款 1 000 收款 貸：現(xiàn)金 1 000 付款Evaluation only.Created with Aspose.Slides fo

11、r .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.20Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.211/3Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty

12、Ltd.222/3Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.23Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.24Evaluation only.Created with Aspose.Slides for .NET 3.5 Cli

13、ent Profile .Copyright 2004-2011 Aspose Pty Ltd.25Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.26Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.27收款憑證3收款憑證2收

14、款憑證1付款憑證3付款憑證2付款憑證1轉賬憑證3轉賬憑證2轉賬憑證1按科目匯總科目匯總表Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.28Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.記賬憑證的基本內(nèi)容1、名稱：單位名稱和記賬憑證名稱2

15、、日期和編號。3、經(jīng)濟業(yè)務事項的內(nèi)容摘要。4、會計分錄。5、過賬備注6、所附原始憑證張數(shù)。7、制證、審核、記賬、會計主管等有關人員的簽章或蓋簽章等。29Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.302.記賬憑證的基本內(nèi)容VVEvaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2

16、011 Aspose Pty Ltd.2.記賬憑證的填制方法記錄真實手續(xù)完備內(nèi)容齊全 書寫規(guī)范填制及時 以上五點是對填制原始憑證和記賬憑證的共同要求。但填制記賬憑證時還應注意以下四點：31Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.32VV 摘要簡明 科目運用準確 附件齊全 連續(xù)編號Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Pro

17、file .Copyright 2004-2011 Aspose Pty Ltd.33Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.34Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.記賬憑證的審核35VVEvaluatio

18、n only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.5.2 會計憑證4.會計憑證的傳遞與保管會計憑證在會計主體內(nèi)部有關人員之間辦理業(yè)務手續(xù)的過程。36Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.2. 會計憑證傳遞的內(nèi)容有序的傳遞路線 合理的傳遞時間 嚴密的傳

19、遞手續(xù)37審核人員出納人員填制人員記賬人員原始憑證記賬憑證保管人員Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.38二、會計憑證的保管 對使用過的會計憑證的保護與管理。 1) 整理歸類 2) 造冊歸檔 3) 控制借閱 4) 期滿銷毀Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004

20、-2011 Aspose Pty Ltd.39 第二節(jié) 會 計 賬 簿Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.40 由具有一定格式、相互聯(lián)結的賬頁組成的簿籍。用以全面、連續(xù)、系統(tǒng)地記錄各項經(jīng)濟業(yè)務。賬 簿扉 頁 填寫“賬簿使用登記表”或“賬戶目錄”等內(nèi)容賬 頁 格式不一，用以記錄具體經(jīng)濟業(yè)務內(nèi)容封 面（含封底） 起保護賬頁的作用會計賬簿的組成內(nèi)容一、賬簿的概念Evaluation only.Created w

21、ith Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.412.會計賬簿的種類（1）會計賬簿按用途分類（2）會計賬簿按外表形式分類（3）會計賬簿按格式分類序時賬簿分類賬簿備查賬簿訂本式賬簿活頁式賬簿卡片式賬簿三欄式數(shù)量金額式多欄式Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.42：原材料Eval

22、uation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.43Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.44Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile 5

23、.2.0.0.Copyright 2004-2011 Aspose Pty Ltd.453.賬簿的登記規(guī)則1）內(nèi)容齊全準確2）做好登記標記3）書寫適當留格4）使用藍黑墨水5）紅字限制使用6）賬頁連續(xù)登記 7）注明余額方向8）賬頁結轉說明Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.46Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Pro

24、file .Copyright 2004-2011 Aspose Pty Ltd.47總 賬 會計科目：生產(chǎn)成本 摘 要 借 方 貸 方 千 百 十 萬 千 百 十 元 角 分 千 百 十 萬 千 領用材料 1 0 0 0 0 0 0 領用材料 1 0 0 0 0 0 0總 賬 會計科目：生產(chǎn)成本 千 百 十 萬 千 百 十 元 角 分 千 百 十 萬 千 領用材料 1 0 0 0 0 0 0 領用材料 1 0 0 0 0 0 0書寫正確(占行高二分之一)書寫錯誤(書寫占滿格)摘 要借 方貸 方Evaluation only.Created with Aspose.Slides

25、for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.48Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.49Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty L

26、td.504.錯賬更正方法（1）錯賬的基本類型記賬憑證正確但登記賬簿發(fā)生錯誤。記賬憑證錯誤引發(fā)賬簿登記錯誤。（2）錯賬的具體更正方法劃線更正法紅字更正法補充登記法Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.51劃線更正法適用于更正記賬憑證正確只是記賬時發(fā)生的錯賬。 【例】用銀行存款3 275元購買辦公用品。記賬憑證上編制的分錄為： 借：管理費用 3 275 貸：銀行存款 3 275 更正方法為：分錄沒錯，無須更正

27、。 銀行存款 管理費用 3 275 3 275 3 257 75 3 257原來的錯賬張清更正方法錯誤更正方法正確Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.52紅字更正法 適用于更正記賬憑證會計科目用錯而引發(fā)的錯賬。 【例】企業(yè)用銀行存款2 500元支付產(chǎn)品銷售廣告費。錯誤分錄為： 借：管理費用 2 500 貸：銀行存款 2 500 借方科目應為“營業(yè)費用”。 更正方法為：Evaluation only.Cre

28、ated with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.53用紅字編分錄并記賬，沖銷錯賬： 借：管理費用 2 500 貸：銀行存款 2 500 編制正確分錄并記賬： 借：營業(yè)費用 2 500 貸：銀行存款 2 500Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.54適用于更正記賬憑證

29、上金額寫多而引發(fā)的錯賬。 【例】用銀行存款50元支付銀行手續(xù)費。錯誤分錄為： 借：財務費用 500 貸：銀行存款 500 分錄中金額寫多。 用紅字編分錄并記賬（金額為正確數(shù)字與錯誤數(shù)字二者之差），沖銷錯賬： 借：財務費用 450 貸：銀行存款 450Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.55補充登記法適用于更正記賬憑證上金額寫少而引發(fā)的錯賬。 【例】收到某單位歸還的欠款3 500元存入銀行。錯誤分錄為： 借

30、：銀行存款 350 貸：應收賬款 350 會計分錄中金額寫少。 編制正確分錄并記賬（金額為正確數(shù)字與錯誤數(shù)字二者之差3 150元），沖銷錯賬： 借：銀行存款 3 150 貸：應收賬款 3 150Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.565.結賬與對賬（1）結賬 結賬的含義 在會計期末對一定時期內(nèi)賬簿記錄所做的結束工作。主要是結算出每個賬戶的本期發(fā)生額和期末余額，并結轉下一會計期間。Evaluation on

31、ly.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.57結賬的內(nèi)容Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.58結賬的方法月結 每月末時進行的結賬。Evaluation only.Created with Aspose.Slides for .NET 3.5 Cl

32、ient Profile .Copyright 2004-2011 Aspose Pty Ltd.59年結 年末時進行的結賬。 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.60（2）對賬對賬的含義核對賬目，為保證賬簿記錄真實、完整和準確對有關數(shù)據(jù)進行檢查、核對的方法。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Prof

33、ile .Copyright 2004-2011 Aspose Pty Ltd.61對賬的內(nèi)容與方法Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.626.賬簿的更換與保管 在會計年度終了時，將本年度的賬簿更換為次年度新賬簿的工作。 Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyrig

34、ht 2004-2011 Aspose Pty Ltd.第三節(jié) 會計核算組織程序63Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.64一、 會計核算組織程序的意義與原則1.會計核算組織程序的含義 會計主體采用的會計憑證、賬簿、報表的種類和格式與記賬程序相互結合的方式。 會計核算形式。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Prof

35、ile .Copyright 2004-2011 Aspose Pty Ltd.652.設計會計核算組織程序的原則 結合實際，滿足需要 保證質(zhì)量，提高效率 力求簡化，降低成本3.會計核算組織程序的種類 （1）記賬憑證核算組織程序 （2）科目匯總表核算組織程序 （3）匯總記賬憑證核算組織程序 （4）日記總賬核算組織程序Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.二、 記賬憑證核算組織程序1.記賬憑證核

36、算組織程序下的憑證與賬簿種類66記賬憑證專用記賬憑證收款憑證付款憑證轉賬憑證會計賬簿（借、貸、余三欄式）匯總記賬憑證（收、付、余三欄式）（借、貸、余三欄式）（數(shù)量金額式）（多欄式）總 賬明細賬日記賬Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.2.記賬憑證核算組織程序下賬務處理步驟67 會計報表現(xiàn)金日記賬轉賬憑證付款憑證收款憑證原始憑證總 賬明細賬銀行存款日記賬3.記賬憑證核算組織程序的特點 根據(jù)記賬憑證直接逐筆登

37、記總賬。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.4.記賬憑證核算組織程序的優(yōu)缺點及適用范圍68記賬憑證上能夠清晰的反映賬戶之間的對應關系?？傎~比較詳細地反映經(jīng)濟業(yè)務的發(fā)生情況?？傎~登記方法簡單，易于掌握?？傎~登記工作量過大。賬頁耗用多，預留賬頁多少難以把握。規(guī)模較小、經(jīng)濟業(yè)務量小、憑證不多的會計主體。優(yōu)點缺點適用范圍Evaluation only.Created with Aspose.Slides for

38、.NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.三、 匯總記賬憑證核算組織程序1.匯總記賬憑證核算組織程序下的憑證與賬簿種類69Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.2.匯總記賬憑證的編制方法 1）匯總收款憑證的編制方法基本方法：按借方科目（現(xiàn)金、銀行存款）設置，按它們相應的貸方科目定期（按旬等）匯總，計算出每一個貸方科目

39、合計數(shù)，填入?yún)R總收款憑證中。70 2）匯總付款憑證的編制方法基本方法：按貸方科目（現(xiàn)金、銀行存款）設置，按它們相應的借方科目定期（按旬等）匯總，計算出每一個借方科目合計數(shù)，填入?yún)R總付款憑證中。3）匯總轉賬憑證的編制方法基本方法：按貸方科目（原材料、固定資產(chǎn)等）設置，按它們相應的借方科目定期（按旬等）匯總，計算出每一個借方科目合計數(shù)，填入?yún)R總轉賬憑證中。Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.713.匯總記賬憑

40、證核算組織程序下賬務處理步驟4.匯總記賬憑證核算組織程序的特點 根據(jù)匯總記賬憑證的匯總數(shù)字登記總賬。 現(xiàn)金日記賬轉賬憑證付款憑證收款憑證原始憑證明細賬匯總收款憑證匯總轉賬憑證匯總付款憑證總 賬會計報表銀行存款日記賬Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.725.匯總記賬憑證核算組織程序的優(yōu)缺點及適用范圍匯總記賬憑證上能夠清晰的反映賬戶之間的對應關系。大大減少了登記總賬的工作量。定期編制匯總記賬憑證的工作量較大

41、。對匯總過程中可能存在的錯誤不易發(fā)現(xiàn)。規(guī)模較大、經(jīng)濟業(yè)務比較多、記賬憑證也比較多的會計主體。優(yōu)點缺點適用范圍Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.四、 科目匯總表核算組織程序1.科目匯總表核算組織程序下的憑證與賬簿種類73Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose Pty Ltd.2.科目匯總表的編制方法74其他業(yè)現(xiàn)收6-Evaluation only.Created with Aspose.Slides for .NET 3.5 Client Profile .Copyright 2004-2011 Aspose