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会计人员年终做账需要注意哪些事项
释义
法律分析:
会计人员年终做账需要注意的事项有:
1、要根据实际发生的经济业务事项进行会计核算;
2、要在依法设置的会计账簿上统一登记、核算;
3、要保证会计账簿记录与实物及款项的实有数额相符;
4、会计处理方法,前后各期要一致,不得随意变更。
法律依据:
《中华人民共和国会计法》第九条
各单位必须根据实际发生的经济业务事项进行会计核算,填制会计凭证,登记会计账簿,编制财务会计报告。
任何单位不得以虚假的经济业务事项或者资料进行会计核算。
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