Definition of agency accounting

The definition of agency accounting. Agency accounting means that an enterprise entrusts all the accounting work of the company to a professional accounting company.，This company generally only has cashier positions，Responsible for daily income and expenditure business and property custody。Article 36 of the Accounting Law clearly stipulates：“Those who do not meet the conditions for establishment shall entrust an approved intermediary agency to engage in accounting agency bookkeeping business to do the bookkeeping.。

"Agency accounting refers to the accounting of the enterprise、Accounting、A series of accounting tasks such as tax filing are entrusted to professional bookkeeping companies.，This company only has cashiers，Responsible for daily currency receipts and payments and property custody。

Contents of agency accounting

1. Review original documents;
2. Fill in accounting vouchers;
3. Register accounting books;
4. Prepare accounting statements;
5. Fill out tax returns and various tax payment forms;
6. tax return;
7. Binding accounting vouchers;
8. financial policy delivery;
9. Daily telephone Q&A。

Agency accounting service methods Agency accounting services are generally divided into two methods: delivery and door-to-door service.：

1. Delivery means that the customer sends the prepared original vouchers and other materials to the accounting agency or the accounting agency sends someone to the customer's residence to pick up the information.，Perform accounting work at an agency;
2. Door-to-door service means that the accounting agency assigns accountants to the customer's residence to perform accounting work.。

The conditions for accounting agency agencies are based on regulations，Institutions engaged in agency accounting business in my country，The following conditions should be met：At least 3 people must hold accounting qualification certificates(Also known as accounting certificate，The same below)full-time staff，Hire a certain number of part-time employees with the same conditions at the same time;The person in charge of agency accounting business must have professional technical qualifications such as accountant or above;Accounting agency agencies must have sound agency accounting business specifications and financial accounting management systems;The establishment of the institution must be approved and registered by the industrial and commercial administration department or other management departments in accordance with the law.。

Apply to establish an accounting agency，Must be reviewed and approved by the financial department at or above the county level，And receive the "Agency Accounting License" printed by the Ministry of Finance，Only in order to engage in agency accounting business。The above is an introduction to the "Definition of Agency Accounting"。

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