If you are trying to figure out how to finalise your books of accounts every month and file GST Returns, Read on… The purpose of this post is to give a step-by-step guide to help you finalise accounts at the end of the month. It runs through accepting documents, posting, Trial balance, non-cash adjustments, bank reconciliation and tax return preparation
Step ”“ 1 ( Accepting Source Documents )
In the normal course of business, a document is produced each time a transaction occurs.
1. Sales and purchases usually have invoices or receipts.
2. Deposit slips are produced when lodgements (deposits) are made to a bank account.
3. Cheques are written to pay money out of the account.
Bookkeeping involves recording the details of all of these source documents into multi-column journals (also known as a books of first entry or daybooks). For example, all credit sales are recorded in the Sales Journal, all Cash Payments are recorded in the Cash Payments Journal. Columns in the journal normally correspond to an account.
Step ”“ 2 ( Posting )
After a certain period, typically a month, the columns in each journal are each totalled to give a summary for the period. These journal summaries are then transferred to their respective accounts in the ledger, or book of accounts. The process of transferring summaries or individual transactions to the ledger is called posting. Once the posting process is complete, accounts kept using the “T” format undergo balancing, which is simply a process to arrive at the balance of the account.
Step ”“ 3 ( Arithmetic Check )
To quickly check that the posting process was done correctly, a working document called an unadjusted trial balance is created. In its simplest form, this is a three column list. The first column contains the names of those accounts in the ledger which have a non-zero balance. If an account has a debit balance, the balance amount is copied into column two (the debit column). If an account has a credit balance, the amount is copied into column three (the credit column). The debit column is then totalled and then the credit column is totalled. The two totals must agree – If the two totals do not agree, an error has been made in either the journals or made during the posting process. The error must be located and rectified and the totals of debit column and credit column re-calculated to check for agreement before any further processing can take place.
Step ”“ 4 ( Non-cash Adjustments )
Once there are no errors, the accountant produces a number of adjustments and changes the balance amounts of some of the accounts. For example, the “Inventory” account asset account is changed to bring them into line with the actual numbers counted during a stock take. At the same time, the expense account associated with usage of inventory is adjusted. Other adjustments such as posting depreciation and prepayments are also done at this time. This results in a listing called the adjusted trial balance. It is the accounts in this list and their corresponding debit or credit balances that are used to prepare the financial statements.
Step ”“ 5 ( Prepare Financial Statements )
Finally financial statements are drawn from the trial balance, which may include:
the income statement, also known as the statement of financial results, profit and loss account, or P&L
the balance sheet, also known as the statement of financial position
the cash flow statement
the statement of retained earnings, also known as the statement of total recognised gains and losses or statement of changes in equity
Step ”“ 6 ( Management Approval )
The financial statements are presented to the management for approval. Chances are that the business owners has missed out a few vouchers, bills etc which he might later provide. On providing additional source documents, the entries for these transactions are passed and a final approval is taken.
Step ”“ 7 ( Reconciling Bank Statements )
Once the final statement is drawn, The Bank Ledger is compared to the Statement from the Bank and a Bank Reconciliation Statement is drawn. This brings to light Bank charges and other expenses which have been charged to the Bank account directly. The accountant passes journal entries to record the missed out transactions.
Step ”“ 8 ( Tax Return Preparation )
After the Bank is reconciled, GST Returns are prepared. If you are using a appropriate accounting software for GST. It will help you to prepare the GST Returns itself. Here are some videos which will help you to learn how to prepare GST Returns using a Cloud Software
Step ”“ 9 ( Backup )
After filing Tax Returns, A backup of the account is taken and the books of accounts are printed from your accounting software.
If you are looking for a web-based Accounting Software which makes finalizing Accounts easy, Log on to www.reachaccountant.com. You can learn how to use an Accounting Software from here.
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El calor afecta a nuestros electrodomésticos tanto como a nosotros no olvide hacerle una revisión una vez al año antes de la temporada de calor, cuando las empresas de reparacion electrodomesticos están más descargadas de trabajo y pueden atenderle con mayor eficacia y rapidez. Las empresas de reparacion de electrodomesticos de Madrid suelen estar saturadas en las temporadas de calor, y más aun en la temporada de calor de este año, por lo que en la medida de lo posible intente revisar sus electrodomésticos en primavera en otoño cuando menos trabajo de reparación tienen los técnicos más baratos son los precios.
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Mi experiencia con el SAT INDESIT fue una primera ocasión en la que en periodo de garantía el aparato dejó de funcionar, ni tan siquiera encendía el testigo de funcionamiento, y cuando vino el técnico, con gran vergüenza por mi parte, me mostró cómo se había desenchufado. El técnico SAT oficial me dijo que me tenia que cobrar el desplazamiento mas 1/2 hora que era lo mínimo, y lo dijo como con apuro, pero entiendo que tenia que hacerlo.
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Nuestros técnicos trabajan todo tipo de electrodomésticos de la gama blanca, consúltenos si su lavavajillas Siemens no seca bien si la lavadora Siemens no saca agua bien cualquier problema con la secadora Siemens cuando no seca bien cuando un frigorífico Siemens no enfría. Además y como ATEM siempre piensa en sus clientes, queremos ofrecerles DESPLAZAMIENTO GRATIS del técnico a su casa.
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El ejemplo y servicio que aportaron al mundo los rusos y otras nacionalidades durante estos acontecimientos terribles, sirvieron para que el mundo avanzara en el camino de la prosperidad y el bien de los desposeídos en el planeta. La troika (CE, BCE y FMI) ha presentado al Gobierno de Chipre una nueva propuesta con recortes de 1.200 millones de euros a cambio de asistencia financiera, en vez de los 975 millones de ajustes solicitados a Nicosia el pasado agosto, informó hoy la prensa local. El paro coincide con la huelga indefinida que anunció la asamblea de la Asociación de Facultativos Especialistas de Madrid (Afem) a partir del próximo 26 de noviembre.
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Epígrafe 504.5.- Montaje e instalación de cocinas de todo tipo y clase, con todos sus accesorios, para todo uso, menos el industrial. Epígrafe 504.7.- Instalaciones telefónicas, telegráficas, telegráficas sin hilos y de televisión, en edificios y construcciones de cualquier clase. Epígrafe 504.8.- Montajes metálicos e instalaciones industriales completas, sin vender ni aportar la maquinaria ni los elementos objeto de la instalación montaje. Epígrafe 505.6.- Pintura de cualquier tipo y clase y revestimientos con papel, tejidos plásticos y terminación y decoración de edificios y locales (1).
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El Servicio técnico de reparación de lavavajillas LG ofrece a sus clientes rapidez y toda la garantía de una gran marca. El Servicio técnico de reparación de secadoras LG ofrece a sus clientes rapidez y toda la garantía de una gran marca. SAT España Servicio Técnico Oficial, S.L. es un servicio técnico oficial regulado por la Comunidad Autónoma de Madrid, pero no es el servicio técnico oficial de la marca Lg. Reparamos, Instalamos, damos mantenimiento y vendemos accesorios y repuestos para todo tipo de electrodomésticos, aire acondicionado, calentadores, termos y calderas. También somos Servicio Técnico Oficial de Cata, Nodor y Apelson en la Comunidad de Madrid.
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Compruébelo, le cobrarán el desplazamiento, la visita, el presupuesto y además es muy posible que le engorden el presupuesto con altos costes de mano de obra y cambiando piezas que pueden no estar en mal estado pueden no ser necesario cambiarlas en sus frigoríficos. El servicio técnico de reparación Bosch Garantiza todas sus reparaciones por un periodo de 3 meses por escrito la reparación ejecutada. Debajo puede consultar los servicios técnicos Siemens ofertados por nuestra empresa.
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El servicio técnico, presta sus servicios de lunes a viernes, facilitando cita previa a todos nuestros clientes. Para solicitar asistencia técnica puede ponerse en contacto con nosotros en el teléfono 91 648 02 45 las 24 horas, si prefiere puede realizar un aviso de reparación on line. Adicionalmente, se ofrece un servicio especial sábados, domingos y festivos, para aquellos clientes que lo precicen. Deja enfriar los alimentos cocinados antes de introducirlos en el frigorífico , cubra los líquidos y envuelva los alimentos además evitará malos olores.
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B) Si la potencia útil nominal a instalar es igual menor que 400 kW y la instalación suministra servicio de calefacción y de agua caliente sanitaria, se podrá emplear un único generador siempre que la potencia demandada por el servicio de agua caliente sanitaria sea igual mayor que la del escalón de potencia mínimo. En las instalaciones todo aire, de caudal de refrigerante variable, el sistema para el control de consumos por usuario será definido por el proyectista el redactor de la memoria técnica en el propio proyecto, en la memoria técnica de la instalación.
Para ejercer los derechos de garantía, será necesario guardar todas las facturas, presupuestos y resguardos de entrega del aparato para su reparación. El Servicio Técnico deberá proceder en este caso a la reparación gratuita, salvo en los casos en que la avería se hubiera producido por un uso inadecuado del aparato por manipulación por terceras personas.
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