一、建账之基础准备
踏上会计的道路，第一步即是建帐。这对于初学者来说尤为重要。以下是基础的建账知识，助你轻松迈向会计之旅。
1. 帐册设置
建立至少四册帐：现金日记帐、银行存款日记帐、总分类帐、活页明细帐。其中，活页明细帐主要包括以下内容：
- 库存材料分类帐（收、发、存数量金额式）
- 库存材料多栏式分类帐（收、发、存数量金额式）
- 低值易耗品明细分类帐（在库、在用）
- 材料采购明细帐
- 材料成本差异明细帐
- 分期收款发出商品明细帐
- 委托加工存货明细帐
- 固定资产明细分类帐（登记设备与计算折旧）
- 生产成本明细帐
- 制造费用明细帐
- 管理费用明细帐
- 销售费用明细帐
- 经营费用明细帐
- 工资明细帐
- 产品销售明细帐
- 应交增值税明细帐
2. 建账程序
新建单位和原有单位在年度开始时，会计人员应根据核算工作需要设置应用帐簿，即所谓的“建帐”。具体步骤如下：
第一步：按照需用的各种帐簿的格式要求，预备各种帐页，并将活页的帐页用帐夹装订成册。
第二步：在帐簿的“启用表”上，写明单位名称、帐簿名称、册数、编号、起止页数、启用日期以及记帐人员和会计主管人员姓名，并加盖名章和单位公章。记账人员或会计主管人员在年度调动工作时，应注明交接日期、接办人员和监交人员姓名，并由交接双方签名或盖章，以明确经济责任。
第三步：按照会计科目表的顺序、名称，在总帐帐页上建立总帐帐户；并根据总帐帐户明细核算的要求，在各个所属明细帐户上建立二、三级……明细帐户。原有单位在年度开始建立各级帐户的同时，应将上年帐户余额结转过来。
第四步：启用订本式帐簿，应从第一页起到最后一页止顺序编定号码，不得跳页、缺号；使用活页式帐簿，应按帐户顺序编本户页次号码。各帐户编列号码后，应填“帐户目录”，将帐户名称页次登入目录内，并粘贴索引纸(帐户标签)，写明帐户名称，以利检索。
二、会计凭证设计
1. 设计原则
会计凭证设计，就是根据被设计单位实际情况，对凭证的种类、内容、用途、格式、传递程序作出科学的规划，绘制出科学、规范的格式。以下是设计会计凭证应遵循的原则：
- 清晰性原则：全面反映经济活动的真实情况，使人们一看便知。
- 经济性原则：尽量考虑一证两用或多用，以节约纸张和减少数字的转抄。
- 统一性原则：凭证的内容和格式应尽量做到统一和标准化。
- 有利于加强经济核算和内部控制原则。
2. 设计步骤
design of original vouchers should be focused on the following issues:
- Determine the types of original vouchers needed to record different economic transactions.
- Clarify the purposes of various types of original vouchers.
- Develop the format of original vouchers, which should include:
- The name of the original voucher;
- The name of the recipient unit;
- The date on which the voucher was prepared;
- A brief description of the economic transaction;
- The quantities, prices, and amounts involved in the economic transactions;
- The signature and seal of the preparer of the voucher;
- The number of the voucher;
- The copies and attachments.
- Define the procedures for transmitting original vouchers.
- Establish strict storage systems for original vouchers.
During the design process of the original voucher, the following requirements should be followed:
- Adapt to the characteristics of the enterprise’s production and operation, take into account the specific requirements of Statistics Department, Business Department, and other relevant departments.
- Adapt to the internal organization structure and personnel division of the enterprise, implement internal control systems, strengthen the responsibility awareness of various business departments and personnel, prevent errors and fraudulent behavior.
- Ensure that accounting vouchers are simple and easy to use, so that accounting information is transmitted in a timely and efficient manner.
- Correctly handle the relationship between reference and improvement. For standardized original vouchers with unified specifications, such as invoices, they should be adopted as needed, which will simplify the design work and ensure the uniformity of practical accounting norms.
For example, taking the storage receipt and issuing business as an example, this article explains relevant design principles.