How to do the excess reserve and bookkeeping?

The first general situation:1Some people directly set up a secondary account called cash-reserve in the cash account, and this reserve is not reversed.

2.It can also be posted to an individual, for example: debit:

Other receivables - (personal reserve) credit: cash The second case: you say that the boss took the rest of the cash, then you should be the boss to receive the reserve, and then wait for the boss to take the invoice to reimburse and then write it off, so that it will be treated as travel expenses and other expenses, such as:

The first step is to borrow: other receivables - boss (personal) credit: cash.

The second step is to borrow: management expenses and operating expenses.

Credit: Other Receivables - Boss (Individual) Finally, the "Other Receivables" account has a final balance of 0. In this way, you can find out when and by whom, just by checking the books, you can know when and who has been reimbursed. Glance.

What expenses are included, and it seems that the person who reimburses is in what department.

Your description is not detailed enough to see what's going on.

Some people directly set up a secondary account called cash-reserve in the cash account, and the usage of the account is the same as that of cash. The other is to act as a custodian's borrowing, but unlike the general loan reimbursement, the loan is written off first, and this reserve is not written off and remains on the custodian's book.

What do you mean by receiving accounts payable - cash, accounts payable refers to arrears, how to receive it? In addition, you said that the boss took the excess, and I don't understand what it means.

Borrow: Cash. Credit: Accounts payable.

Debit: Other receivables.

Credit: Cash.

Reserve: The cashier withdraws cash for the occasional expenses of the internal staff of the unit, business procurement, travel expenses, etc.

To handle day-to-day incidental expenses, it is necessary to maintain a certain amount of inventory reserve, which generally does not exceed 3 to 5 days for sporadic payment of the required cash. If there is more, it should be deposited in the bank.

1. Withdraw the reserve fund and borrow: cash.

Credit: Bank deposits.

2. Deposit more in the bank, borrow: bank deposit.

Credit: Cash.

Dear, hello, I am glad to answer for you that the method of answering the reserve is to make the reserve "is the cashier of the enterprise is responsible for the management of the account, the increase of the reserve, usually by the cashier to fill in the "cash check", to the bank to withdraw the reserve. When the reserve is received, the Cash – (Reserve) account is debited and the Bank Deposit account is credited. How to deal with the accounting treatment of the write-off of the reserve?

The entries for the write-off of the reserve should be Borrow: Administrative Expenses Credit: Other Receivables - Allowance The reserve is the amount allocated by enterprises, agencies, institutions or other economic organizations to internal units or staff members that are not independently accounted for for travel expenses, sporadic purchases, sporadic expenses, etc.

Therefore, cash has been credited when the reserve is received, and the entry is Debit: Other receivables - Allowance Credit: Cash Employees use the reserve to pay expenses, and they can write off the borrowed reserve, and there is no need to credit cash, because the company's cash has been reduced when the reserve is used.

How to make accounting vouchers for the reserve? Withdrawal of reserve funds from the bank using bank payment voucher Debit: cash on hand Credit:

Bank Deposit Summary Write: Cash Withdrawal Payment of Reserve Using Cash Payment Voucher Debit: Other Receivables - Reserve Credit:

Cash on hand Summary Write: Pay *** Reserve How to do the newly started reserve accounting entries? Do it first:

Borrow: Cash Credit: Other Payables - xx people Later return Borrow:

Other Payables - xx Person Credit: Cash Bank Deposits.

The reserve fund can be regarded as a loan from an internal unit or individual, so it is operated through the way of "other receivables" in the accounting treatment of the file.

When a reserve is received, its entries should be:

Borrow: Cash - Reserve.

Credit key: bank deposit.

When the reserve is recovered and the allowance needs to be written off, the entry for the write-off of the reserve should be.

Borrow: Administrative expenses.

Credit: Other Receivables - Provisions.

Cash has been credited when the reserve is received and its entries are.

Debit: Other receivables - Provisions.

Credit: Cash - Reserve.

When an employee uses the reserve fund to pay expenses, the borrowed reserve can be offset without the need to credit cash, because the cash of the company has been reduced when the reserve fund is used.

Reserve fund refers to the amount allocated by enterprises, organs, institutions or other economic organizations to internal units or staff members that are not independently accounted for for travel expenses, sporadic purchases, sporadic expenses, etc.

According to the purpose of the reserve fund to make accounting vouchers.

1.Withdraw the reserve from the bank, use the withdrawal slip as the original voucher (after the bank receipt is typed at the end of the month, the bank payment slip is also attached to the voucher), and make the following entries:

Borrow: cash on hand.

Credit: Bank Deposits - xx Bank.

2。Pay cash to the salesman or employee for carrying out work, use the employee loan note as the original voucher, and make the following entries:

Debit: Other receivables - Reserves - xx employees.

Credit: cash on hand.