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事业单位会计完整的做账流程
释义
1、根据原始凭证登记记账凭证。2、根据有关现金出纳的原始凭证登记现金日记账,并编制库存现金日报表,据以编制记账凭证。3、根据记账凭证直接登记总账;或者根据记账凭证定期编制科目汇总表,并据以登记总账。4、根据记账凭证和科目汇总表登记总账。5、现金日记账、明细账、总账核对,再根据总账和明细账编制会计报表。
该内容由 严达兴律师 和 法律部落 共创回答
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