It is paid in cash, so what should be done with the accounting voucher

Vouchers for cash payments.

Here's how to do it: borrow: cash.

Credit: main business income.

Credit: Taxes payable.

VAT payable (output tax.

Borrow: Cost of main business.

Credit: Inventory of goods.

The main business income refers to the basic income generated by the regular and main business of the enterprise, such as the income from the sale of products, non-finished products and the provision of industrial labor services in the manufacturing industry; the income from the sale of commodities by commodity circulation enterprises; Ticket revenue, customer revenue, catering revenue, etc. in the tourism service industry. The main business income is on the credit side when it is incurred, and at the end of each month, it is transferred from the debit side to the current year's profit.

After the carry-over, there is no balance of main business income at the end of the month, so there is no loan difference.

After receiving the cash investment funds, the company can do the following accounting treatment after receiving the bank's receipt notice:

Borrow: Bank deposit.

Credit: paid-up capital.

If the investment exceeds the subscribed registered capital.

Then the excess part is included in the capital reserve.

For example, if a company has a registered capital of 1 million, investor A and investor B each invest 500,000. Subsequently, investor B invests another 500,000 yuan, then the comprehensive entry entries can be as follows:

Borrow: 1.5 million bank deposits.

Credit: Paid-in capital of 1 million.

Credit: Capital reserve of 500,000.

Before the investor invests the money and the company verifies the capital, the amount should be included in other payables.

, after the capital verification, it is converted into paid-in capital:

a. When the company receives the payment.

Borrow: Bank deposit.

Credit: Other payables - xx investors.

b. After the company's capital verification, the amount previously included in other payables will be transferred to the paid-in capital.

Debit: Other payables - xx investors.

Credit: paid-up capital.

If the investment is in non-cash assets, then generally these non-cash assets need to be appraised, recorded according to the appraisal value confirmed by each shareholder, debited to the asset account, and credited to the paid-in capital

Borrow: Fixed assets.

Inventory and other asset items.

Credit: paid-up capital.

The cashier does not need to make accounting vouchers, because accounting vouchers, also known as accounting vouchers, are accounting vouchers filled in by accountants according to the content of economic and business matters according to the original vouchers that are audited and correct, and based on which the accounting entries are determined. It is the direct basis for registering the books of accounts.

The cashier only needs to register the cash journal and the bank deposit journal according to the amount paid after the reimbursement.

Borrow: xx fees.

Credit: cash or bank deposit.

- Other receivables (if borrowed).

"Represents a space, which should be modified according to the specific form of the accounting voucher in practical application. ）

Generally speaking, the original vouchers involved in cash collection business can be divided into the following types: Invoices refer to the receipts and payment vouchers issued and collected by enterprises and institutions in the purchase and sale of commodities, the provision and acceptance of labor services, and other business activities. It is the original voucher for accounting and an important basis for tax authorities to conduct tax inspections.

The original voucher of the cash payment business includes two parts: the external original voucher and the self-made original voucher. Foreign original vouchers are all kinds of original vouchers filled out by the supplier due to the purchase of goods or the acceptance of labor services and services, such as receipts, invoices, and commodity transfer orders. There are also other original documents such as tickets, ferry tickets, and plane tickets for employees to reimburse travel expenses.

The self-made original voucher is the original voucher uniformly produced and filled in by the unit. Like warehousing orders, purchase and sale contracts, and so on. The following are examples of self-made original vouchers for cash payment business that are common in various units.

1. Loan note.

The loan form is generally used for the original loan voucher filled in when the employee of the unit purchases sporadic office supplies or the employee borrows money from the cashier for business trips.

2. Salary schedule.

3. Reimbursement form.

4. Travel expense reimbursement form.

5. Receipt of payment.

Common classifications of original documents.

According to the filling method, it is divided into four categories: one-time vouchers, cumulative vouchers, summary original vouchers and bookkeeping preparation vouchers.

Distinguish by format:

1. General voucher: the original voucher with a unified format and method of use that is uniformly printed by the relevant departments and used within a certain range. For example, VAT invoices, bank settlement vouchers, etc., which can be used nationwide.

2. Special vouchers: original vouchers printed by the unit and only applicable to the internal vouchers of the unit. Like warehousing lists, picking lists, payroll expense sheets, depreciation calculation tables, etc.

Legal basis: Article 29 of the Provisions of the Supreme People's Court on Several Issues Concerning the Application of Law in the Trial of Private Lending Cases stipulates that if the borrower and the borrower have an agreement on the overdue interest rate, the agreement shall prevail, but the annual interest rate shall not exceed 24%.

Where there is no agreement on the overdue interest rate or the agreement is unclear, the people's court may distinguish between different circumstances to handle it:

1) Where neither the interest rate during the loan period nor the overdue interest rate has been agreed, and the lender claims that the borrower shall pay the interest during the period of capital occupation at an annual interest rate of 6% from the date of overdue repayment, the people's court shall support it:

2) Where the interest rate during the loan period has been agreed but the overdue interest rate has not been agreed, and the lender claims that the borrower shall pay the interest during the period of capital occupation at the interest rate during the loan period from the date of overdue repayment, the people's court shall support it.

A cash payment voucher is required. This is regulated by the accounting system: in the event of an economic transaction involving the transfer of cash and bank deposits and between various types of bank deposits, only one "payment voucher" is registered.

Borrow: Bank deposit.

Credit: cash on hand.

Bank deposit journal"It should be set up separately according to the opening bank and other financial institutions, the type of deposit, etc., and the cashier shall register one by one according to the receipt and payment vouchers and the order of business development, and the balance shall be settled at the end of each day.

Bank deposit journal"should be used regularly with"Bank statements"Reconcile, at least once a month. At the end of the month, if there is a difference between the balance of the company's books and the balance of the bank statement, the reasons must be ascertained and dealt with one by one, and it should be prepared on a monthly basis"Bank Balance Reconciliation Statement", the adjustment is consistent.

Involve. The deposit and withdrawal between cash and the bank is mainly based on the payer, and the payment voucher is filled in, and the receipt voucher is not filled, which is a regulation.

To deposit cash in the bank, it should be filled out.

Cash proof of payment".

On the contrary, for bank withdrawals, you need to fill in the bank payment voucher.

If cash and bank deposits are involved, only the payment voucher is written, and the receipt voucher is not used. Just learned.

Borrow: Bank deposit.

Credit: cash on hand.

A cash payment voucher is required.

It is paid in cash, so what should be done with the accounting voucher

Hello. 1. When the enterprise purchases goods through cash payment and obtains the corresponding invoice: borrow:

Taxes payable on raw materials (or inventory commodities and other accounts) - VAT payable (input tax) credit: cash in hand 2, when the enterprise pays wages through cash payment: borrowed:

Employee remuneration payable - employee salary payable: tax payable - individual income tax payable cash in stockWhen an enterprise purchases goods through cash payment and obtains the corresponding invoice, or pays wages through cash payment, it can be processed through the "cash in hand" account, "raw materials" account, "employee remuneration payable" and other subjects, of which the "cash in hand" account is mainly used to calculate the amount of daily cash in hand of the enterprise.

The proof of financial payment of cash is as follows:

When paying the reserve, borrow Sakura: other refers to Qi receivables, credit: cash in hand, and when expense reimbursement is made, borrow:

Management of spinal deferrals and other accounts, tax payable - VAT payable (input tax), credit: cash in hand, if deposited to the bank, debit: bank deposit, credit:

Cash on hand.

It is the basis for cashiers to handle cash payment business. The cashier should carefully review the cash payment voucher for each cash payment business. The review method and basic requirements are basically the same as those of cash receipts.

Cashiers should pay attention to the following points when reviewing cash payment vouchers:

1) For the receipt and payment business involving cash and bank deposits, that is, withdrawing cash from the bank or depositing cash in the bank, in order to avoid duplication, only the payment voucher is prepared according to the credit account involved in the receipt and payment business.

2) If the cash payment voucher appears in red, the actual economic business should be the increase in cash income, but in the processing, in order to avoid confusion, when the cashier stamps the voucher with a seal, it should still be stamped with a cash payment seal to indicate that the money paid by the original economic business has been fully returned.

3) In the event of a return of sales, if the quantity is small, and the refund amount is below the starting point of the transfer, when a cash refund is required, the receipt of the other party must be obtained, and the payment voucher shall not be prepared with the return invoice instead of the receipt.

4) If the original voucher obtained from a foreign unit is lost, the original issuing unit shall be stamped with the official seal of the certificate, and the name, amount, economic content of the original voucher shall be indicated, and the original voucher can be replaced only with the approval of the person in charge of the unit. If it is indeed impossible to obtain the certificate, the party concerned shall write out the details, the accompanying person shall prove it, and the competent leader and the person in charge of finance shall approve it before replacing the original voucher.

5) The "original voucher split sheet" can be used as the basis for filling in the payment voucher. However, the cashier needs to review the original voucher split sheet.

1. Is there any provision for shareholders to lend money to the company?

The company can borrow money from legal persons or shareholders, and the loan receipt can be used as the original voucher for accounting, and the entries are: borrow: cash, credit:

Other payables. The "legal" lending relationship between shareholders and the company will be protected by law, and if shareholders violate the law and borrow money after the establishment of the company, the shareholders will also bear corresponding responsibilities in accordance with the law.

The cash payment voucher is a payment voucher prepared based on the original voucher of the cash payment business. The payment voucher is filled in according to the original Jinggao Shi voucher for the payment of cash in hand and bank deposits, and is the basis for registering the cash in inventory journal, the bank deposit journal, the relevant sub-ledger and the general ledger and other account books, and is also the basis for the cashier to make payments.