Which accounting documents need to be carried forward? How do you carry it over?

It is not the voucher that needs to be carried forward, but the account that needs to be carried forward, such as the profit and loss account at the end of the month to carry forward the profit of the current year, the finished product to the finished product, the cost of the sold product to be carried forward, the provision of depreciation of fixed assets, the allocation of salary expenses, etc. The specific way to carry forward depends on the specific business, and it is recommended to look for the accounting practice of this basic point.

Revenues and costs need to be carried forward to the current year's profit.

When income is incurred: debit: bank deposits, etc. Credit: income account.

When Carrying Forward Income: Debit: Income Account Credit: Profit for the Year.

When costs and expenses are incurred: debit: cost, expense account Credit: bank deposit and other accounts.

When carrying forward costs and expenses: debit: profit for the current year, credit: expense, cost and other accounts.

In layman's terms, these three accounts are finally grouped into the "current year's profit" account, and the "current year's profit" is the increase in credit to indicate that it has made money, and the increase in debit side has indicated that it has lost money;

When the income is made, it is made money, so the "profit of the year" is the increase of the credit; When costs and expenses occur, it is a loss, and the company's money is gone, so the borrower increases; At the end of the year, after the credit and debit of the "current year's profit" offset each other, it is how much money the enterprise has earned or lost in a year; Then an accounting entry is made at the end of the year (assuming the earned balance is credited).

Borrow: Profit for the current year.

Credit: Profit Distribution – Undistributed Profits.

It is equivalent to the profits earned by the enterprise in a year are grouped into the "profit distribution - undistributed profits", which can be understood by looking at the name of this subject, which is the profit earned by the enterprise, but the profit that has not yet been distributed; In the future, the profits will be distributed to the shareholders in cash, etc., which is the distribution of profits, which is popular enough.

Closing after the accounting voucher is completed**1. Month-end profit and loss accounts are carried forward.

1. Carry forward various incomes.

Borrow: main business income, other business income, non-operating income Loan: profit for the year.

2. Expenses during the carry-over period.

Borrow: Profit for the current year.

Credit: administrative expenses, operating expenses, financial expenses.

3. Carry-forward costs.

Borrow: Profit for the current year.

Credit: cost of main business, other business expenses, non-operating expenses4, carry-forward tax.

Borrow: Profit for the current year.

Credit: main business tax and surcharge, income tax.

2. Year-end transfer entries.

1. If profitable.

Borrow: Profit for the current year.

Credit: Profit Distribution – Undistributed Profits.

2. If you lose money.

Debit: Profit distribution - undistributed profit.

Credit: Profit for the year.

The accounting voucher must have the following basic contents:

1) The name of the accounting voucher and the name of the filling unit.

2) The date of filling in the accounting voucher.

3) The number of the accounting voucher.

4) Summary of economic and business matters.

5) The accounting subjects involved in economic business matters and their bookkeeping directions.

6) The amount of economic business matters.

7) Bookkeeping mark.

8) The number of original vouchers attached.

9) Accounting supervisor, bookkeeping, auditing, cashier, document preparation and other relevant personnel signature.

Financial software generally has the function of automatic generation of profit and loss carryover, that is, the profit and loss of the enterprise is carried forward to the profit of the current year every month.

Credentials. Carryover is divided into two in two orders, choose one of the two. Either way, this voucher is at the end of the month (except December).

1. After entering the vouchers that need to be entered manually, the vouchers are reviewed and bookkept. Point the button for the profit and loss during the carry-forward. Generate carryover vouchers. This checkout voucher is reviewed again and bookkeed. So that you can check out this month.

2. After entering the vouchers that need to be entered manually, click the button of the profit and loss during the carry-over period (check the unbooked vouchers.

Generate a carryover voucher. Review all vouchers and account for all vouchers. So that you can check out this month.

Extended information: Vouchers, also known as accounting vouchers, refer to written certificates that can be used to prove the occurrence of economic and business events, clarify economic responsibilities and register account books accordingly, and have legal effect. Vouchers can be divided into original vouchers.

and accounting vouchers.

Commonly used vouchers include invoices, checks, slag letters, contracts, and working hours records. Under the pre-numbering system, all invalidated vouchers must be kept properly. The voucher procedure should be able to ensure that the operator prepares the relevant vouchers in a timely manner when executing the transaction.

Completed vouchers should be sent to the accounting department as early as possible so that transactions can be recorded. The vouchers that have been registered should also be filed in order. It can be divided into two main categories:

That is, the original voucher and the accounting voucher. The so-called original voucher, also known as document, is when an economic business event occurs or is completed.

It is a kind of voucher that is filled in to prove that economic business matters have occurred or been completed, so as to clarify economic responsibilities and be used as the original basis for bookkeeping, which is for accounting.

important information. The so-called accounting voucher refers to the accounting personnel according to the original voucher and relevant information that are verified and correct, and classifies the economic and business matters according to the content and nature of the matter, and determines the accounting entries.

As a register of accounting books.

The accounting document on which it is based. In the whole accounting process, the accounting voucher is the first pass, if the voucher used is false or illegal, then the whole accounting cannot be true.

1.Carry forward costs.

Borrow: Profit for the current year.

Credit: Administrative expenses.

Expense accounts such as financial expenses.

Cost of Principal Operations.

Non-operating expenses.

1.Carry-forward income.

Borrow: main business income.

Other business income.

Non-operating income.

Credit: Profit for the year.

The carry-over of accounting vouchers refers to the settlement of income, expenditure, and debit accounts in a certain accounting period, and the transfer of their amounts to the next account of Trembling, so that the accounting status can be extended to the next period, so as to ensure the accuracy and completeness of the account record data in the next period. The specific steps for the transfer of accounting documents are:

Prepare transfer vouchers: Prepare a transfer voucher template and number it in the ledger for later use.

Check Account Balances: Check the opening balances and closing balances of each type of account to ensure the accuracy of the accounting data.

Fill in the transfer voucher: According to the previous check results, fill in the content, date, summary, credit account balance, debit account balance, etc. on the voucher.

Register accounting vouchers: check the contents filled in, and then record the voucher number, date, summary, credit account balance, debit account balance, producer, auditor, cashier, etc., log in the account book, and complete the account registration.

Completion of Account Closing**After the completion of registration, the accounting document carryover is completed. Expand your knowledge:

Carry-forward voucher refers to the accounting voucher that appears when the account is carried forward, also known as the carry-forward adjustment voucher, which is used to record the amount of the account carry-forward, and is also an important basis for displaying the closing balance of the account.

The characteristics of the carry-forward voucher are: it is a special accounting voucher, which does not involve cash flow, but only involves the account carry-over, which is the accounting voucher that appears when the account is carried forward in this record.

The steps for carrying forward accounting documents are as follows:

First, prepare a transfer voucher template and number it.

Check the account balance to ensure the accuracy of the accounting data.

Fill in the transfer slip contents, date, summary, credit account balance, debit account imaginary balance, etc.

Check the content filled in, register the accounting vouchers, reviewers, cashiers, etc.

Errors and omissions are guessed into account carryover.

Follow the above steps to complete the transfer of accounting vouchers.

Carry-forward refers to the transfer of unfinished costs, expenses and other items from the current year to the next year and continue to be included in the new accounting period. For the carry-over of accounting vouchers, there is generally no need to re-book.

When an accounting document is carried forward, a new account is added at the end of the ledger account to record the carry-forward amount of the account and to transfer it to the new payable or split receivable cluster rotation account during the new accounting period. In this process, the balance of the original ledger account will be cleared and the balance of the new account will be increased.

Therefore, the carry-forward does not change the original ledger account, nor does it affect the balance of the account on the general ledger, which is already evenly balanced. Therefore, carry-forwards do not need to be re-booked.

However, there are exceptions, such as if a previous accounting error is discovered at the time of the transfer, and in order to accurately reflect the company's financial position, it may be necessary to adjust or correct the previous voucher and re-book.

1. The accounting accounts of general profit and loss must be carried forward at the end of the month. Carryover entries:

1. Carry forward various incomes.

Borrow: main business income, other business income, non-operating income.

Credit: Profit for the year.

2) Carry-over of period expenses.

Borrow: Profit for the current year.

Credit: administrative expenses, operating expenses, financial expenses.

3) Carry-over of costs.

Borrow: Profit for the current year.

Credit: Cost of main business, other operating expenses, non-operating expenses.

4) Carry-over of taxes.

Borrow: Profit for the current year.

Credit: main business tax and surcharge, income tax.

2. Prepare accounting vouchers for carryover, and register detailed accounts according to accounting vouchers; At the same time, the carry-over accounting vouchers should be carried forward together with the accounting vouchers of the current month, and the accounting voucher summary table should be prepared, and the total opening account should be registered according to the accounting voucher summary table.