What are the misunderstandings and practical skills of filling in accounting vouchers?

Accounting documents. The understanding and filling methods include:

1. How to fill in the receipt voucher;

2. How to fill in the payment voucher;

3. How to fill in the transfer voucher.

Accounting is based on currency as the main unit of measurement.

The use of special methods for enterprises, government agencies.

or the economic activities of other economic organizations to reflect and supervise continuously, systematically, and comprehensively an economic management activity. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

The method of filling in the summary table of accounting vouchers is generally as follows:

1. Fill in the date, number and account number of the accounting voucher summary table.

Name. The numbering of the summary table is generally arranged in chronological order, and the arrangement of the names of the accounting accounts on the summary table should be consistent with the serial numbers of the general ledger accounts;

2. Classify the accounting vouchers that need to be summarized according to the same account name;

3. Add up the debit amount and credit amount of the same account account respectively to find the total amount;

4. Fill in the total amount of each accounting account in the relevant columns of the summary table;

5. The total amount of debits and credits in the current period of the settlement summary table shall be equal to the total amount of both parties.

Accounting vouchers refer to written proofs that record the occurrence or completion of economic operations, and are the basis for registering account books. Every enterprise must fill in and review the accounting vouchers according to certain procedures, and register the account books according to the audited accounting vouchers, so as to truthfully reflect the economic business of the enterprise.

Accounting vouchers are classified according to their preparation procedures and uses, and are divided into original vouchers according to their preparation procedures and uses.

The former, also known as the first bill of a single trip, is the original written proof that is filled out at the time of the initial occurrence of economic business, such as sales invoices, payment receipts, etc. The latter is also known as a voucher.

It is based on the original voucher that has been audited and correct, and the accounting entries are classified according to the content of the number of economic business items.

Accounting vouchers filled in later. It is the direct basis for logging in the account book, and the commonly used accounting vouchers include receipt vouchers, payment vouchers, transfer vouchers, etc.

Filling in the accounting documents1The economic business contents and figures filled in the true and complete original vouchers must be true and reliable, and conform to the actual situation. The required items must be filled in one by one, and must not be omitted or omitted.

2.The writing should be clear and standardized, and the content of the accounting voucher includes the name of the voucher; Fill in the date and number of the trail of the voucher; Fill in the name of the unit or the name of the person who fills in the document; a summary of the content of the economic business; the quantity, unit of measure, unit price and amount of the Golden Ridge Bridge involved in the economic operation; The external voucher must have the name of the receiving voucher unit.

3.The formalities should be complete, and the relevant departments and personnel should affix their seals and signatures on the accounting vouchers to indicate that they are responsible for the authenticity, correctness, and legality of the accounting vouchers. Accountants must conduct a strict review of the accounting documents that have been obtained, and only accurate accounting documents can be used as evidence for registering various account books.

Voucher Number Issue:

The purpose of numbering the accounting vouchers is to distinguish the order of processing of the accounting vouchers, to facilitate the registration of account books and the verification of the accounting vouchers and the records of the account books, to prevent the loss of accounting vouchers, and to facilitate future searching.

Voucher date issue:

The date of filling in is generally the date of the day when the accounting personnel fill in the accounting vouchers, and can also fill in the date of economic business or the end of the month according to the needs of management.

Ledger Account Issues:

When filling in the accounting subjects, the full name of the accounting subjects shall be filled in, and shall not be abbreviated. In order to facilitate the registration of journals and sub-ledgers, sub-headings or even sub-items should also be filled.

Accountants should first determine the accounting subjects that should be borrowed and credited, that is, accounting entries, according to the economic business content recorded in the original vouchers.

1. Look, hear, ask, and cut

The original voucher should be carefully reviewed before filling in the voucher. Reviewing the original voucher is not simply to add the amount and see whether the expenses are in line with the company's reimbursement system. Instead, the evidence should be investigated like the Morse Detective case.

This requires us to have the ability of a doctor to "see, hear, and ask".

Wang: Carefully review the vouchers, mainly to review the authenticity, legitimacy, and compliance of the bills, as well as whether the elements are complete and accurate. Whether the reimbursement procedure is reasonable, whether the signature is complete, whether the approval authority is appropriate, etc.

Smell: The one who hears hears also listens, not smells. Generally speaking, the head of the department is responsible for the authenticity of the business, and the financial department cannot determine the authenticity of the business one by one, but it is necessary to corroborate the economic business reflected in the bill with what he knows and hears, and if there is any discrepancy, he should carefully inquire and verify.

This requires more understanding of the company's production and operation and more communication with other departments.

Q: When reviewing the vouchers, chat with the reimburser while reviewing them, and ask as many questions as possible. If you have any doubts, you should ask and corroborate each other.

Cut: refers to the use of logical analysis and professional judgment. Review whether the elements of the bill (time, place, amount, bill number) are consistent with the business content, and make professional judgments on the reasonableness of each element.

For example, in the examination of toll bills, it is necessary to carefully examine whether the time and place of the tickets are consistent with their routes, and check the time of the taxi tickets with the time when the business occurred. If a salesman reimburses a large number of fixed amount bills or taxi tickets, and suspects that he has misrepresented the bills, he can also register such bills for reimbursement in recent months in Excel one by one, sorted by bill number and occurrence time. Whether it is a false report or not, you will know immediately.

2. Overall view:

It is necessary to have a holistic view and a sense of budget control when reimbursing expenses. Entertainment expenses, advertising expenses, etc., should always pay attention to whether the income tax deduction limit is exceeded.

3. Tax planning concept:

Tax planning should be before the business occurs, but as a remedial measure, the person who prepares the accounting voucher should be the gatekeeper, and the business has already occurred, and the relevant personnel should be urged to take measures to remedy it when filling in the voucher, at least in form to meet the provisions of the national tax laws and regulations, reduce tax expenditures and avoid tax penalties.

4. Post-service concept:

Filling in the voucher must have the concept of post-service to facilitate the post-audit. Therefore, the accounting specifications must be reasonable, the summary is clear and clear, and the time, person, unit, and event (even the quantity and document number) in the summary must be complete, otherwise the later audit is very troublesome.

5. Risk prevention awareness:

When filling in the voucher, there must be a poor awareness of tax risks and legal risks.