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What is the classification of the dates when you enter the vouchers?
What are the types of dates when entering slips? Fill in the date when it is credited. Or fill in the date when the voucher was made. It doesn't matter.
Generally speaking, if the date of the same kind of certificate is early, the serial number is small, and vice versa, it is large. That's it.
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The orders given by the cashier are generally cash receipts and payments.
If you pay the money, the lender is cash or bank deposit, you judge which one he is paying, it is best to ask him to stamp the document, cash payment stamp or transfer payment stamp, since you are a complete novice, this is the easier way to judge. Secondly, see if there are bank slips on the payment documents, if there are check stubs, or bank wire transfer slips, payment slips, etc., are bank payments. All other reimbursement documents should be paid in cash.
The borrower side needs professional knowledge to judge, most of which are the company's daily expenses, which are respectively entered into management expenses and operating expenses according to the expenses of the management department or the marketing department; If you buy materials or inventory goods, you will add raw materials or inventory goods; If you buy a fixed asset, you will enter the fixed asset; If you buy low-value consumables, you will enter low-value consumables; If the payment is due to a previous debt, it is credited to accounts payable or other payables; In the case of early payment, prepaid accounts or other receivables are credited.
These require the professional knowledge you have learned, I am only talking about a little bit, your current situation, it is best to start from the cashier, or, just find an experienced accountant to take it, you have no one to teach now, just do this accounting, it is easy to cause losses to the company, so ask more people.
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The three may or may not be consistent. In accounting practice, there is rarely a situation where the three are consistent. In general, the three dates are the same year, and the documents after the year-end settlement can be reimbursed in the first quarter of the following year.
Date of Accounting Document - The date on which the accounting document was prepared is also the date on which the accounting books are registered.
Reimbursement voucher date - the date of filling in the reimbursement form, which can be consistent with the time of obtaining the reimbursement payment, or it may not be consistent, and the date of obtaining the reimbursement payment is generally not reflected in the accounting business.
The date of the original voucher - the date on which the F-ticket, receipt, warehousing order, sales order, etc. were issued.
For the above three dates, the original voucher date is first, the reimbursement voucher date is in the middle, and the accounting voucher date is last, which is in line with the financial accounting process.
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Answer: Generally speaking, the period of the accounting voucher is determined according to the issuance date of the original voucher, otherwise once the date of the accounting voucher and the original voucher are inconsistent, it is necessary to indicate the actual occurrence time of the original voucher in the abstract, which will increase the unnecessary workload.
The method of compiling accounting vouchers in chronological order is:
1) Clamp each receipt of a certain business with a small sticky note paper with a pin or paper clip.
2) According to the chronological order of the business, usually at least one document can be received when the business occurs, such as invoices, receipts, payment orders, ticket stubs, bank receipts, etc., and the number is marked on the note paper (generally the later accounting voucher number).
3) It is recommended to write down the entries of the business on a piece of paper.
4) If this business involves multiple original vouchers, if the documents are received later in this month, they will be directly sandwiched together with the previous documents, so that a business will not be decomposed into several entries in the current period.
5) When doing accounts in a centralized manner, you can basically follow the numbering order of the notes, so that it will not be disorganized, and through the draft and formal bookkeeping on the notes, you can increase the accuracy rate by thinking twice.
2. Bookkeeping according to the accounting module.
This is a common method of bookkeeping in the firm, which is characterized by simplifying the workload and improving work efficiency. The disadvantage is that the correspondence is not very clear.
As for these modules, there is no certain rule for who is in front and who is behind in the numbering of accounting vouchers, and it cannot be fixed, which does not give people a good feeling like a pattern. Usually the order of the modules is changed every issue, or at least every three sessions. However, it must be noted that if this kind of artificial change of business order is made, the balance of the asset class sub-account (except for the receivable class) must not be reversed, which will become a wrong account and easy to make people think that it is a false account.
As a professional accountant, you should have excellent professionalism and professional knowledge, standardize accounting and tax treatment, contribute to the development of the enterprise, and seek long-term stable income.
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Strictly speaking, the enterprise should record the accounting voucher according to the date of the business, and the original voucher should be consistent with the date of the actual occurrence of the business, so the date of the accounting voucher should be consistent with the date of the original voucher. However, in practice, there will be a time difference between the actual occurrence and the reimbursement, so the date of filling in the account voucher will be later than the date of the original voucher.
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Answer]: The date of filling in the accounting voucher is the day when the voucher is filled in and is not completed, not the date on the economic transaction (original voucher).
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This statement is wrong. The date of filling in the accounting voucher is not necessarily the same as the date of filling in the original voucher. You can also do the account when you get the original voucher, because the month-end checkout, so it is generally the month-end checkout, and it is time to make the voucher together.
Since the original vouchers are generally obtained first, such as travel expense reimbursement vouchers, the business traveler pays the invoice first, and then fills in the reimbursement form after returning to the unit before reimbursing the account; Then, when the documents are passed to the accountants, it is generally a matter of later. In another case, for some units with a small business volume, the accountant may use the month-end one-time sorting documents, and all accounting vouchers may only fill in the date of the last day of the month as the voucher date. For cashiers registering cash journals and bank deposit journals, this is the case.
However, for accounting records, it is generally based on the time of the cashier's account. For example, the cashier's cash entry date may be March 20, but the date of the accountant's accounting voucher can be March 31. In practice, there is a time difference between the date of the original voucher and the date of the accounting voucher, but it should not be too long.
For example, there are many cases where the current voucher and the silver voucher are different from the original voucher. People may buy something and pay it back a few days later, so there will be a time lag. There is also a lag in the original documents transmitted by the bank.
I usually get the voucher at the end of the month, so I don't have to think about the time, the voucher is the time of the month. The accounting voucher is the month to which you fill in the voucher, but the original voucher sometimes lags behind, such as the invoice in January, which may be obtained in February or even March, and the finance is recorded in March, so the dates of the two are different. Most of the accounting vouchers are based on the original vouchers, but the date is often lagging behind the original acquisition, for example, the invoice taken at the beginning of the month, the accounting is generally at the end of the month after the summary and classification, so the date is not necessarily the same.
The date of accounting is the day when the original voucher is used. If the account is kept across months, it is the account of which month and the date at the end of the month are recorded. That's what we usually do.
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The posting date will certainly be later than the date of the voucher, but not more than that month.
Because the order of accounting bookkeeping is: original voucher "accounting voucher" sub-ledger and general ledger report, the date of the later items must be later than the date of the previous items.
However, the statements are prepared on a monthly basis, and the accounting vouchers are registered on a monthly basis, so the accounting vouchers and the corresponding statements must be in the same month. According to the requirements of accounting timeliness, the original voucher should be recorded in a timely manner, so even if the original voucher is not in the same month as the accounting voucher (in principle, it should be in the same grace month), the difference between the front and back should not be too long. Otherwise, it will be adjusted as an intertemporal matter.
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