What should an enterprise do when it withdraws cash from the bank for 10,000 yuan of standby account

1. Cash and bank deposits are the two most important monetary funds of enterprises, and they are also the most commonly used, cash is the paper money or coins that enterprises can use at will, and bank deposits are the monetary funds deposited by enterprises in banks and other financial institutions;

2. The enterprise withdraws 10,000 yuan of spare cash from the bank, and the accounting entries are as follows:

Borrow: 10000 in cash

Credit: Bank deposit 10000

This entry only relates to the internal flow of monetary funds and does not affect the movement of assets, liabilities and owners' equity.

Further information: Bank deposits are money deposited in a bank and are an integral part of monetary funds. According to the provisions of China's cash management system, every enterprise must open a deposit account with the People's Bank of China or a specialized bank to handle deposits, withdrawals and transfer settlements

Settlement account deposits, letter of credit deposits, foreign deposits, etc. The cashier is responsible for the collection and disbursement of bank deposits. For each bank deposit income and expenditure business, the accounting voucher must be prepared according to the original voucher that has been audited and correct.

Bank deposit accounts are divided into basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts. The basic deposit account refers to the account used by the enterprise for daily transfer settlement and cash receipt and payment. The general deposit account refers to the bank loan transfer of the enterprise in addition to the basic deposit account

For accounts opened by affiliated non-independent accounting units that are not located in the same place as the basic deposit account, this account can handle transfer settlement and cash deposit, but cannot withdraw cash. Temporary deposit account refers to the account opened by the enterprise due to the needs of temporary production and business activities, which can be used for transfer and settlement, and can deposit and withdraw cash according to the provisions of cash management, and the special deposit account refers to the account opened by the enterprise for specific purposes.

Businesses can only open general deposit accounts in a few branches of a bank. An enterprise's bank deposit account can only be used to settle its own production and operation business activities, and it is not allowed to lease or lend its account.

In accounting, bank deposits belong to the class of assets. The closing balance is on the debit side. In accounting entries, the debit side indicates an increase. Lenders indicated a decrease.

Bank deposits are monetary funds deposited by a business with a bank or other financial institution. According to the business needs, the enterprise opens an account in the bank where it is located, and uses the opened account to make deposits, withdrawals and the settlement of various income and expenditure transfer business.

Correct opening and use of bank accounts is the basis for doing a good job in fund settlement, and only when an enterprise has opened a deposit account in a bank can it settle with other units through the bank and handle the receipt and payment of funds. Enterprises should open and use deposit accounts in banks in accordance with regulations.

The accounting entries for cash withdrawals to the bank are: Debit: Cash in Inventory Credit:

Bank deposits. When you go to the bank to withdraw cash, then the cash in hand will increase, and the bank deposits will decrease accordingly, because the cash in hand and bank deposits are both asset class accounts, the asset class account will increase the debit side, and the asset class account will be credited if it decreases. The cash on hand limit refers to the maximum amount of cash that is allowed to be retained in accordance with regulations to ensure the daily sporadic payments of each unit.

The limit of cash in hand shall be determined by the opening bank according to the actual needs of the opening unit and the distance from the bank. The limit is generally determined according to the cash required for the unit's daily sporadic expenses for 3-5 days. The cash on hand limit of the account opening unit in remote areas and inconvenient transportation areas may be determined according to the needs of daily sporadic expenses of more than 5 days, but not more than 15 days.

The main accounting treatment of cash on hand is as follows:

1. This account accounts for the cash in hand of the enterprise. If the enterprise has an internal turnover reserve fund, it can set up a separate "reserve fund" account. 2. When the enterprise increases the cash in hand, this account is debited and the account of "bank deposits and other payables" is credited; Reduce cash on hand to make the opposite accounting entries and reflect cash on hand on the credit side.

3. Enterprises shall set up a "cash journal" and register them one by one according to the order of business occurrence according to the receipt and payment vouchers. At the end of each day, the total amount of cash income, total cash expenditure and balance of the day shall be calculated, and the balance shall be checked with the actual inventory amount to ensure that the accounts are consistent with the facts. 4. The debit balance at the end of this account reflects the cash in hand held by the enterprise.

The balance of this account is generally not reflected on the credit side. Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries".

According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction. Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection. Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount.

There are two types of accounting entries: simple entries and compound entries. Simple entries are also called "single entries". Refers to an accounting entry that corresponds to the debit of one account and the credit of another.

Compound entries are also known as "multiple entries". It refers to an accounting entry that corresponds to the debit of one account and the credit of several accounts, or the credit of one account to the debit of several accounts.

Withdrawal of reserves:Borrow: Cash on hand 6000

Credit: Bank deposit 6000

For example: withdraw 2,000 yuan in cash from the bank for backup.

Borrow: cash on hand.

Credit: Bank deposits.

10,000 yuan of raw materials were purchased from bank deposits.

Borrow: raw materials.

Credit: Bank deposits.

A number of original vouchers recording the same type of economic business in a certain period of time are summarized and compiled into a summary voucher in accordance with certain management requirements, so as to reflect the overall occurrence of a certain economic business.

Accounting In order to account for and reflect the various deposits deposited by enterprises in banks or other financial institutions, the enterprise accounting system stipulates that it should be set up"Bank deposits. "The debit side of the account reflects the increase in the company's deposits, the credit side reflects the decrease in the company's deposits, and the debit balance at the end of the period reflects the balance of the company's deposits at the end of the period.

Enterprises should be accounted for and managed in strict accordance with the provisions of the system, and the enterprises should deposit the funds in banks or other financial institutions and debit"Bank deposits. "Accounts, credits"Cash"and other related subjects; Debit when withdrawing and disbursing deposits"Cash"and other related accounts, credited"Bank deposits. "Subjects.

Withdrawal of reserves:

Borrow: Cash on hand 6000

Credit: Bank deposit 6000

Borrow: Cash on hand 6000

Credit: Bank deposit 6000

Borrow cash 6000

Credit: Bank deposit 6000

Withdrawal of reserves, borrowed: cash.

Credit: Bank deposits.

Borrow: 5000 cash on hand

Credit: Bank deposit 5000

In the accounting equation, assets increase and decrease, and the equation is: original assets - 5000 + 5000 = original liabilities + original owners' equity.

The conclusion is that the accounting equation is always true when the accounting profession is depressed.

The accounting equation is to reflect the economic relations of various accounting elements in accounting.

The use of mathematical formulas, that is, mathematical expressions of quantitative relations, is also known as accounting equations, accounting balance formulas, and accounting identities. It is the theoretical basis for each accounting entity to set up accounts for double-entry bookkeeping and preparation of accounting statements.

The accounting equation suggests the connection between the various accounting elements, which is the theoretical basis for double-entry bookkeeping, trial balance and preparation of accounting statements, and reflects the balance sheet of the capital file.

The equation for the quantitative relationship between the elements is: assets = liabilities + owners' equity. Reflects the income statement.

The equation for the quantitative relationship between the elements is: income expense = profit.

Borrow: cash on hand.

Credit: Bank deposits.

Extract as a backup.

Debit: Other receivables - Provisions.

Credit: cash on hand.

The general classification of cash on hand is accounted for by setting up a "cash on hand" account. The "cash on hand" account is an asset-class account, with the debit side reflecting the income of cash on hand, the credit side reflecting the expenditure of cash in the treasury, and the balance on the debit side, representing the balance of cash on hand.

The income, expenditure and custody of the cash of the enterprise shall be handled by the cashier or designated special personnel. All cash receipts and expenditures of an enterprise must obtain or fill in original vouchers as written proof of receipts and payments.

For example, when an enterprise withdraws cash from a bank, it needs to issue a cash cheque and use the "cheque stub" as proof of cash withdrawal; To deposit cash in the bank, you need to fill out the settlement form, and use the "settlement receipt receipt" returned by the bank as proof of receipt.

Occasional and petty expenses are paid, with invoices as proof of payment; The income of small sales payment shall be used as proof of receipt by the "copy of the invoice" issued by the sales department.

The loan to pay the travel expenses of employees shall be based on the "loan slip" approved by the relevant leaders as proof of payment; To issue hardship subsidies to employees, the "receipt form" should be used as proof of payment, and so on.

Borrow: 4000 cash on hand

Credit: Bank deposit 4000

Cash withdrawals of $4,000 by cash check, i.e. a decrease of $4,000 from bank deposits, are credited"Bank deposits. "Accounts, bank deposits belong to asset accounts, increase the debit side, decrease the debit side.

The cash withdrawal of 4,000 yuan will be directly credited as a reserve"Cash on hand"Subjects. "Cash on hand"It belongs to the asset account, and the debit side is increased and the debit party is decreased.

Cash check, symmetry of "transfer check". It is a kind of cheque used by the depositor to withdraw cash from the bank or pay the payee to the payee. China's cash management system and settlement measures stipulate that state-owned enterprises, institutions, institutions, organizations and other units that have opened bank accounts can only use cash cheques within the scope of the permitted use of cash, and shall specify the purpose of the funds and accept the supervision of the bank.

Customers who have opened a basic deposit account or a temporary deposit account with a bank can use cash cheques to withdraw cash from the bank if they need to pay their salaries, travel expenses, reserves, etc.

Withdrawal of reserves:

Borrow: Cash on hand 6000

Credit: Bank deposits.

If a unit opens an account with several banks, the opening bank shall verify the cash limit of the unit in stock for opening the account and renting the unit. All independent accounting units that open accounts in banks are required to verify the cash in hand limit; Subsidiaries of independent accounting, which do not have a bank account but need to retain cash, are also required to approve a cash on hand limit, which may be included in the inventory limit of their parent unit.

The retail outlets of commercial enterprises are required to retain change reserves, the limits of which can be approved according to the needs of business operations, but are not included in the limit of cash on hand per unit. The cash on hand limit is generally calculated as:

Cash on hand = average daily payment in the previous month (excluding average monthly salary) Limit number of days.