返份新嘅會計文員工有乜嘢要留意架

其實唔需要太緊張嘅, 返工前準備吖...執好要帶嘅野囉....銀包吖, 雨傘吖咁囉, 同埋有冇d咩証件副本要後補番比公司就記得帶囉, 最緊要唔好帶漏~
返到去最要唔識就多問, 當然唔好係又問唔係又問, 要自己先了解問所在, 同埋最緊要知道每件比你跟嘅工作係趕唔趕, 趕就要處理左先~
其實都唔一定要放工先睇file, 你應該工作時間都會有比較空閒時間睇, 如果要放工睇, 應該無人會阻止你嘅, 除非大家同事都會準時走, 要鎖門啦, 否則唔會有人趕你嘅, 我估你 公司都唔會有超時補水掛, 有的話留低就最好同上級講聲喇~~
最緊要唔好太緊張, 做野唔唻, 唔係話你睇左file就會識做, 點都要做到先可以去了解, 所以慢慢唻啦朋友~~初初最緊要識得搵人問
有個小tips, 通常第一日返工都唔知會唔會有人同你食飯, 咁大可以響你坐底左, 到咁上下時咁問吓隔離附近嘅同事附近有咩好食甚至乎係問佢可唔可以一齊食飯, 通常咁問而個同事又係同其他同事食飯的話, 都會叫埋你嘅~~ 咁食飯時又大家傾吓計, 熟絡吓囉~~

Handle full set accounts 即係由入數, 埋數到造埋份 financial statements 出嚟.



入數包括 prepare receipt /
payment / journal vouchers, post general ledger, maintain sub-ledgers, prepare
bank reconciliation, reconcile sub-ledger to control account, maintain bank
/cash book, maintain sales ledger, maintain stock ledger 等等.



埋數包括 prepare trial
balance, make adjustments such as accrual, prepayment, allocation of accounts,
reconcile inter-company balances 等等



造埋份 financial statements包括 balance sheet, income statement, cash flow
statement, 同 statement of
changes in equity. 至於notes to accounts, 識既可以自己做, 唔識就留比 auditor 做.



A/R 即係 account receivable, 負責由出咗invoice后 至 收錢的整個流程.

首先, 當sales department 出咗 invoice 后, AR同事要負責將 invoice 記賬.

即係 Dr. account
receivable, Cr. Sales.



當invoice到期但客仲未找數, AR同事便要call 客要求找數.

(有d公司係由其他部門負責追數)



當treasury收到錢后便會通知AR, AR同事便要根據收款通知記賬.

即係 Dr. bank / cash, cr.
account receivable.

有d公司無treasury department, 所以收錢都可能會由AR同事做埋 (雖然此做法唔係太好).



到咗月尾做closing, AR同事要做的工作包括AR sub-ledger同General ledger對賬(reconciliation between GL and AR
sub-ledger), 同客對數, 編制aging, 出 reminder比客, 做doubtful debt provision, 等等.



A/P 即係 account
payable, 負責由收咗invoice后或出咗purchase order后 至 付錢的整個流程.

首先, 當purchasing department 出咗 purchase order 后, AP同事要負責將 Purchase order 記賬.

即係 Dr. purchase, Cr.
account payable.

有d公司就會等收到supplier 的invoice 后, 再將 invoice 核對 purchase order及 receiving report, 對好以后才入賬.



當到期要付錢, AP同事便會抽出需要付款的invoice及單据, 交給treasury付款.

Treasury付錢以后便會通知AP, AP同事便要根據付款記錄記賬.

即係 Dr. account payable,
Cr. bank / cash.

有d公司無treasury department, 所以付錢都可能會由AP同事做埋



同AP參唔多, 到咗月尾做closing, AP同事要做的工作包括AP sub-ledger同General ledger對賬(reconciliation between GL and AP sub-ledger), 同suppliers對數, 編制aging, 做accrual
provision, 等