Regarding the debit and disbursement and reimbursement, how do cashiers register cash journal books

The first method: when the employee borrows money with the debit note, you directly register the cash journal, and when you come back for reimbursement, you will register it again according to the actual amount paid to him, so that although you have registered in the journal twice, the total amount is still the expense reimbursed by the employee.

The second method: when the employee takes the debit slip to borrow, do not register first, use the debit slip as a voucher, and when the employee comes back for reimbursement, pay him the difference, and register it according to the total amount he reimburses.

Debit reserves, accrual in the cashier's account: ** borrowing reserves; --Cash account credits;

When reimbursing expenses, the cashier's account is credited with: **reimbursement of travel expenses, recovery of the balance** yuan--- debit of cash account income;

When the reimbursement expenses are greater than the loans, the cashier's account shall be included in: ** reimbursement of travel expenses, payment of insufficient loans ** yuan--- credit column of cash account expenditure;

The payment of the debit is made only once and will not appear again, and there will be a "Other Receivables" on the financial account.

So-and-so, this person will definitely ask him to return the loan before he leaves the job, as for the reimbursement form in the future, you forget about borrowing money before, and you can give him the normal reimbursement, there is no duplication, because he does not borrow and you will reimburse him, and the part he borrowed money is an owe to the company, which is always recorded in the financial account, you don't have to worry, like he borrowed 1,000 yuan of reserve.

Later, 300 yuan was reimbursed, and he gave you another 300 invoices, and you spent a total of 1300, of which 300 had invoices, and the other 1000 was recorded in the financial "other payables."

, right?

Regarding the debit and disbursement and reimbursement, how do cashiers register cash journal books

Hello, 1. The reserve fund is generally kept by the cashier. 2. It is not necessary to maintain the reserve fund of Dingyou and potato amount. However, when the reserve fund runs out, you can go and get some more reserves.

3. When reimbursement, if it is cash, it will be recorded as paying xx expenses, and the good ones will be reduced in cash. It's all very simple, and the shed is high]] >

Upstairs is the accounting bar.

First, register the cash decrease according to the IOU, and the summary column will record the loan to xx, and return it to record the cash increase, and the summary xx will repay the money. The expenditure is then registered according to the documents. You're doing the right thing.

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.

1. When borrowing reserves:

Debit: Other receivables – Employee's name 3000

Credit: Cash on hand 3000

2. Reimbursement. Borrow: Management expenses (or selling expenses) 1000

Borrow: Cash 2000

Credit: Other receivables – Employee's name 3000

It's not an IOU, right?

It's a situation like a loan note.

The cashier signs and the leader signs to approve the loan reserve.

When applying, indicate the purpose and amount of funds to be applied for, and the applicant and date are sufficient.

However, when applying for the next batch of reserves, the reimbursement documents and statements of the previous batch may be submitted at the same time as the application form for funds.

When borrowing money at that time, you should fill out two copies of the loan receipt. One joint accounts at that time, and one joint financial retention. The cashier keeps a cash journal based on the amount borrowed.

When the loan is repaid, the finance department will return the retained IOU to the borrower. The cashier keeps a cash journal based on the amount returned by the borrower. In addition, it is recommended that you make a temporary payment processing form and fill it out when the borrower reimburses, which can fully reflect his borrowing and repayment situation.

Preparation of accounting vouchers, summary: withdrawal of cash for standby.

Entry. Borrow: cash in hand Credit: bank deposits.

The cash journal is registered on the debit side and the bank deposit journal is registered on the credit side.

I feel like this question is so informative, hehe.

Here's how I understand it:

First of all, Company A does not have to deal with the accounts, because the money borrowed by the employees of Company A is the money of Company B, and it has nothing to do with Company A.

Secondly, the employees who borrow money belong to individuals and do not need to do accounting treatment.

Then, only Company B needs to be accounted for.

Borrow cash. Credit Other receivables.

I don't know if I understand it, but I feel satisfied. Thank you!

Personal borrowing? Our company generally pays off at the end of the year. If you can't pay it off, you can carry it over to the next year.

This work should not be handled by the cashier, the business manager should be separated from the cashier's position, and the business manager can borrow the reserve fund from the company to advance the expenses after being authorized and approved by the leader.

Main filling: date, payer: boss, payment reason: reserve, payment method: cash, amount capitalization, biller, payee.

The entries for the borrowing and disbursement are:

Borrow: Reserve.

Credit: cash on hand.

Entries for reimbursement of borrowed reserves:

Borrow: administrative expenses, sales expenses, etc.

Credit: Reserve.

Sales expenses refer to the expenses incurred by enterprises in the process of selling products, self-made semi-finished products and providing labor services.

Including the packaging costs, transportation costs, advertising costs, loading and unloading costs, insurance premiums, consignment sales fees, exhibition fees, leasing fees (excluding financial leasing fees) and sales service fees, sales department staff salaries, employee welfare expenses, travel expenses, depreciation costs, repair costs, material consumption, amortization of low-value consumables and other expenses borne by the enterprise. Sales-related travel expenses should be included in sales expenses.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for the management and organization of business activities.

Including company funds, trade union funds, employee education expenses, labor insurance premiums, unemployment insurance premiums, board of directors fees, consulting fees, audit fees, litigation fees, sewage fees, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, amortization of intangible assets, amortization of start-up expenses, business entertainment expenses, bad debt losses, provisions for the decline in the value of inventories, inventory losses, damage and scrapping (reduction of profits) losses, and other administrative expenses.

The company's expenses include salaries, bonuses, employee benefits, travel expenses, office expenses, depreciation expenses, repair costs, material consumption, amortization of low-value consumables and other company expenses.

Debit reserves, accrual in the cashier's account: ** borrowing reserves; --Cash account credits;

When reimbursing expenses, the cashier's account is credited to: reimbursement of travel expenses, recovery of the balance - cash account income debit;

When the reimbursement expense is greater than the borrowing, the cashier's account is credited to: reimbursement of travel expenses, payment of borrowing-cash account expense.

Cashier's reserve is bookkeeping.

The procurement reserve of the purchasing department, the change reserve of the cashier department are all called the reserve, the reserve is a special form of cash of the unit, and the cash is not kept and collected by the cashier, but by the personnel of each department in accordance with the prescribed scope of use, so as to carry out business flexibly and improve work efficiency. Cashiers shall understand the custody and use of the reserve fund of the unit, and go through the procedures for advance borrowing and reimbursement in accordance with the provisions to ensure the safety and integrity of the reserve fund.

Each department of the enterprise shall fill out the "reserve loan form", on the one hand, the financial department should manage the need to approve the sporadic expenses, and on the other hand, the cash will be disbursed on the basis of this document. Let's do a quiz before studying, click on the test, I am not suitable for studying accounting.

The payment of the debit is only once, and it will not appear again in the future, and there will be a "other receivable" on the financial account - so-and-so, this person will definitely ask him to return the loan before leaving the company, as for the reimbursement form in the future, you forget about borrowing money before, and you can reimburse him according to the normal reimbursement, there is no duplication, because if he does not borrow, you will also reimburse him, and the part he borrowed money is an owe to the company, which is always recorded in the financial account, you don't have to worry, For example, he borrowed 1,000 yuan from the reserve, and later reimbursed 300 yuan for expenses, and he gave you another 300 invoices, and you spent a total of 1,300, of which 300 had invoices, and the other 1,000 was recorded in the financial "other payables", right?

The purpose of the cheque is to fill in the reserve. Fill in as much as you need to fill in the amount you need, pay attention to check clearly after filling in, remember not to fill in the mistakes, omissions, etc., and write in a standardized manner.

For example: first fill in the year, month and day, to fill in with uppercase numbers, and then fill in the name of the payee, such as the name of the unit, fill in the amount of cash check capitalization below, note that when there is no corner after filling in the uppercase amount, you should write the whole word, and add the financial seal and legal person seal in front of the lowercase amount in front of the "" below.

The square on the right side of the back is stamped with the financial seal and the corporate seal (because your cash check is used for your own unit, so this financial seal and corporate seal are the same as the previous one, both are your company's own).