Cash journal 10, how to keep accounts for cash journal

Borrowing the reserve to make accounting entries:

Debit: Other receivables - reserve (someone) 5000

Credit: cash in hand (bank deposits) 5000

When he comes to reimbursement, make accounting entries (excess loan returns):

Borrow: 4000 for management expenses, etc

Cash on hand 1000

Credit: Other Receivables - Reserve (Someone) 5000

If not returned:

Borrow: 4000 for management expenses, etc

Credit: Other Receivables - Reserve (Someone) 4000

The other receivables-reserve account also has 1000 of this person linked to it

There is no need to make the payment first, and it is necessary to make the payment into the fee! This is a very common treatment of personal reserve borrowing, which eventually translates into expenses! Thank you.

The borrowing is related to the cash journal, and the reimbursement expenses are offset against the borrowing account, which has nothing to do with cash. To put it bluntly, you keep a cash journal based on seeing if there is any change in the cash you have in hand. Here's how to deal with the accounting:

1. When borrowing reserves; Debit; Other receivables - x 5000 credit: cash 5000

2. Reimbursement: debit; Management Fee - xx fee amount.

Management Fee - xx fee amount.

Cash (unused cash returned).

Credit: Other receivables - x

or: Debit; Management Fee - xx fee amount.

Management Fee - xx fee amount.

Credit: Other receivables - x

Cash (5,000 yuan is not enough to pay for expenses at the time of reimbursement).

A cash journal is a book that is registered by the cashier on a case-by-case basis based on the approved cash receipt and payment vouchers. Generally, it refers to the cash receipt and payment journal, which can be divided into "cash receipt journal" and "cash payment journal" if further subdivided.

1. When borrowing reserves; Debit; Other receivables - x 5000 credit: cash 5000

2. Reimbursement: debit; Management Fee - xx fee amount.

Management Fee - xx fee amount.

Credit: Other receivables - x 4000, there is a reimbursement form after this voucher, which is recorded according to the classification, and the management expenses are detailed at the second level.

You said to repay the loan of 4000, (the total reimbursement is 4000), so did you use 4000, or did you pay back 4000?

1. Reimbursement of expenses first and repayment later.

2. Offset the receivables after the expenses are reported.

The bookkeeping method of the cash journal is as follows:Date column: By the date of the journal.

Voucher column: register according to the type and number of the accounting voucher, if it is a cash receipt voucher, register "cash receipt", if it is a cash payment voucher, register "cash pay". In addition, the number should be written in the number column so that it can be checked and checked.

Summary column: The summary registration is recorded according to the accounting voucher.

Income column and expenditure column: all are registered according to the accounting voucher.

Introduction to cash journalsThe cash journal is an account book that is registered by the cashier one by one according to the approved cash receipt and payment vouchers. Generally, it refers to the cash receipt and payment journal, which can be divided into "cash receipt journal" and "cash payment journal" if further subdivided.

Cash journal is a special journal that reflects the receipts, payments and balances of cash on hand on a daily basis. The cashier of the unit shall register one by one on the basis of the verified cash receipt and payment vouchers and the bank payment vouchers for cash withdrawal. In order to ensure the safety and integrity of the books, the cash journal must be in the form of a stapled book.

When registering a cash journal, in addition to following the basic requirements for account book registration, you should also pay attention to how to fill in the following columns.

1. The date filled in the date column should be the date on the accounting voucher on which the account book is registered, and the cash journal is generally registered according to the accounting voucher, and the date here is the date on which the accounting voucher is prepared.

2. Voucher number. The type and number of the accounting voucher on which the account is registered should be filled in the voucher number column. Enterprises use the general voucher format to fill in the "mark" when registering the cash journal according to the accounting voucher; The enterprise adopts the special voucher format, and fills in the "receipt number" when registering the cash journal according to the cash receipt voucher.

3. The summary column briefly describes the content of the economic business entered into the accounts, and strives to be concise and concise.

4. The corresponding account column should be filled in with the corresponding account of the "cash in hand" account in the accounting entry. When filling in the corresponding account, you should pay attention to the following three points: the corresponding account is only filled in the general ledger account, and the detailed account is not required.

When there are multiple corresponding subjects, the main corresponding account should be filled; If there are multiple corresponding accounts and the main and secondary accounts cannot be divided from the accounts, you can fill in the corresponding account column with the larger amount of the accounts and add the word "etc" after it.

6. The balance column should be calculated and filled in according to the formula of "Bank Balance, Upward Balance, Bank Debit - Bank Credit". Cash on hand is not allowed to have a credit balance, and the cash journal balance column is not printed with the debit direction, and its balance direction is debit by default.

If a credit balance appears due to special reasons such as the posting order during the registration of the cash journal, the credit balance is registered in red letters in the balance column.

Letters and figures must be neat, legible, and accurate

When registering and writing, do not make simplified words, do not use homonyms, and do not write strange fonts; Abstract text is immediately on the left line; The numbers should be written in the amount column, and should not be out of place or uneven; The font size of text and numbers is moderate, close to the offline writing, and there should be appropriate space on it, which should generally occupy one-half of the width of the grid, in case of correcting mistakes in accordance with the prescribed method.

When recording the amount, if it is an integer without arc points, "0" should be written in the corner column respectively, and it should not be omitted or replaced by a "one" number. Arabic numerals can generally be tilted from left to right to keep the books neat and legible. To prevent blurred handwriting, do not turn the pages when the ink is not dry; When keeping accounts in the summer, you can put a soft cloth or cardboard under your arm to write to prevent sweating.

The cash journal shall be registered by the cashier on a daily basis in chronological order according to the accounting vouchers related to cash receipt and payment.

The cash journal is registered by the cashier according to the accounting vouchers related to cash receipt and payment, day by day in chronological order, and according to the formula of "balance of the previous day + daily expenditure of the current day's income = balance of the day", the cash balance is settled day by day, and the actual amount of cash in hand is checked to check whether the daily cash receipt and payment is wrong.

Notation of cash journals:

1. The date column of the three-column cash journal registration method: refers to the date of the accounting voucher, which should be consistent with the actual date of receipt and payment of cash.

Voucher column: refers to the type and number of receipt and payment vouchers registered in the account, such as: "cash receipt (payment) voucher", abbreviated as "cash receipt (payment)"; Bank Deposit Receipt (Payment) Certificate", abbreviated as "Bank Receipt (Payment)".

The voucher column should also be registered with the number of the voucher to facilitate audit and verification.

Summary column: A summary of the contents of the economic transactions that are registered. The text should be concise, but illustrative.

Offset Account Column: Refers to the ** account of cash receipts or the purpose account of expenditure. If the bank withdraws cash, its ** account (i.e., the counterparty account) is "bank deposit". Its role is to understand the ins and outs of economic business.

Income, Expenditure column (or debit, credit): refers to the amount actually received and paid in cash. At the end of each day, the total amount of cash receipts and payments should be calculated separately, and the balance should be reconciled with the cashier's cash in hand, which is commonly referred to as "daily clearing".

If the accounts do not match, the reason should be ascertained and recorded. At the end of the month, the sum of cash receipts, payments and balances is also calculated, which is often referred to as "monthly closing".

Second, the multi-column cash journal registration method In practice, if there are many receipts and payments business needs to set up a multi-column cash journal, the cash income business and the expenditure business are generally divided into two accounts: "cash income journal" and "cash expenditure journal".

Among them: the cash income journal is set up according to the corresponding credit account, and the "total expenditure" column and "balance" column are set up; In the cash expenditure journal, there is only a column according to the offset account (debit) of the expenditure, and there is no column of "total income" and "balance".

The registration method of the multi-column cash journal set up by the borrower and the lender is as follows: (1) first register the cash income journal according to the accounting voucher of the relevant cash income business, and register the cash expenditure journal according to the accounting voucher of the relevant cash expenditure business; (2) At the end of each day's business, the total amount of expenditure calculated in the cash expenditure journal shall be transferred to the "total expenditure" column of the cash income journal and the balance of the day shall be settled.

As the saying goes: a good memory is better than a bad pen. Every cash receipt and expenditure business handled by the cashier has a corresponding document record, such as the corresponding reimbursement form, invoice and other documents when paying reimbursement expenses.

These documents are eventually handed over by the cashier to the accountant. If the cashier wants to understand the payment amount, reimbursement personnel and other business information at that time after the documents are handed over, he has to go to the accountant to ask for vouchers, and it is as difficult as looking for a needle in a haystack to find the vouchers he wants in a voucher, so the cashier must have his own running account, which isCash journal

Bookkeeping method: The cashier shall register each cash receipt and expenditure business in the cash journal in a timely manner. When registering, according to the receipt and payment vouchers that are correct, according to the requirements of account book registration, use blue and black pens or signature pens to register one by one, sequentially and continuously, and shall not skip lines or pages.

Generally speaking, "Date", "Summary", "Debit Amount (or Increase Amount)", "Credit Amount (or Decrease Amount)", and "Balance" on the cash journal are required.

1. "Date" column

The date on which the transaction occurred is entered in the "Date" column.

2. "Summary" column

The summary of the "Summary" column should not be too brief, and should be able to clearly state the business content, so as to facilitate subsequent checking.

3. "Debit amount (or increase amount)" column

4. "Credit amount (or reduced amount)" column

5. "Balance" column

"Balance" or the balance of cash in hand, which should be calculated and filled in according to the formula of "Bank Balance, Upward Balance, Bank Debit, Bank Credit".

The cashier's work should follow the principle of "the day is over", that is, the business of the day is recorded, the amount incurred on the day is recorded, and the balance is settled, and finally the amount of debits and credits incurred on the day is totaled.

6. Fill in the first and last lines of the journal

After each page is registered, it must be carried forward to the next page according to the regulations.

When carrying forward, the debit amount of the "passing page" should be calculated according to the debit of the "previous page" plus the debit number of this page, and the credit amount of the "passing page" should be calculated in the same way, and the balance should be calculated, written on the last line of this page, and the "passing page" should be indicated in the summary. The amount of "Chengchang Hunger Front Page" can be filled in directly according to the amount of "Passing Page" on the previous page, and the words "Cheng Qian Page" should be indicated in the summary column.