Accounting treatment of bank receipt and payment vouchers?

I think this is flexible, if your company receives the money on the delivery, there is no need to do advance receivables, if the delivery interval is long, then you can do pre-receivables, in addition to the bank receipt as the original voucher, of course, you can also be flexible, now there is no original voucher can also do the account, and then wait for the voucher to make up!

Suppose that the company sells goods and receives the payment first and then ships the goods, should it make a record of advance receivables? Make advance receivables or accounts receivable.

However, if your bank account does not receive the payment, or your bank account receives the payment, but the enterprise does not receive the bank receipt voucher, is it not possible to confirm the income of the advance receivables? The original documents are attached to the accounting vouchers, and the bank list can be confirmed, and a lump sum can also be recorded.

The receipt voucher is an accounting voucher used to reflect the monetary fund income business, which is filled in according to the original voucher of the monetary fund income business. In practice, the cashier should use the receipt voucher approved by the accounting manager or designated person as the basis for recording the income of monetary funds.

When the cashier collects money according to the receipt voucher (especially the cash received by the recipient), he should stamp the receipt stamp on the voucher to avoid errors. Receipts are generally prepared separately for cash and bank deposits.

The payment voucher is an accounting voucher used to reflect the monetary fund expenditure business, which is filled in according to the original voucher of the monetary fund expenditure business. In practice, the cashier shall use the payment voucher approved by the accounting supervisor or designated person as the basis for recording the expenditure of monetary funds and paying monetary funds.

When the cashier makes the payment according to the payment voucher, he or she shall stamp the voucher with the stamp of "paid" to avoid repayment.

The transfer voucher is used to reflect the voucher of the transfer business that is not related to the receipt and payment of monetary funds, and is filled in according to the original voucher or bookkeeping preparation voucher of the relevant transfer business.

Accounting vouchers and original vouchers are both accounting vouchers, but there are the following differences:

1) The original voucher is filled in by the handling personnel; The accounting vouchers shall be filled in by the accounting personnel.

2) The original voucher is filled in according to the economic business that has occurred or been completed; The accounting voucher is filled in according to the original voucher after approval.

3) The original voucher is only used to record and prove that the economic business has occurred or been completed; Accounting vouchers should be classified and sorted out according to the accounting accounts for the economic transactions that have occurred or been completed.

4) The original voucher is the basis for filling in the accounting voucher; Accounting vouchers are the basis for registering account books.

The difference between receipt voucher, payment voucher and transfer voucher.

All three are accounting vouchers.

It is categorized by content.

The receipt voucher is the basis for the cashier to receive the money, and its debit account must have bank deposits or cash.

The payment voucher is the basis for the cashier to make the payment, and the credit account must have a bank deposit or cash.

Transfer vouchers, since the records do not involve accounting vouchers for cash on hand and bank deposit transactions.

For units with less economic business, general accounting vouchers can be used instead of separate receipts, payments, and transfers.

Receipt voucher refers to the voucher prepared to reflect the increase in monetary funds. It is a voucher used to record the receipt of monetary funds, which is filled in by the cashier after receiving the payment according to the original voucher that is verified and correct. The payment voucher is an accounting voucher prepared according to the original voucher of cash and bank deposit payment business, and is specially used to fill in the accounting entries of the payment business.

Accounting vouchers, also known as accounting vouchers, are accounting vouchers filled in by accountants according to the content of economic and business items according to the original vouchers that are audited and correct, and based on which the accounting entries are determined. It is the direct basis for registering the books of accounts.

Accounting vouchers can be divided into special accounting vouchers and general accounting vouchers according to their uses. Special accounting vouchers refer to accounting vouchers that reflect economic business in a classified manner. This kind of accounting voucher can be divided into receipt voucher, payment voucher and transfer voucher according to the different contents of its economic business.

Proof of receipt. Receipt voucher refers to the accounting voucher used to record the receipt of cash and bank deposits. Proof of payment.

A payment voucher is an accounting voucher used to record cash and bank deposit payment transactions. Proof of transfer. A transfer voucher is an accounting voucher used to record transactions that do not involve cash and bank deposits.

1. Receipt voucher.

In the "Debit Account" in the upper left corner of the voucher, fill in the "Bank Deposit" or "Cash in Inventory" account according to the business content; In the "year, month, and day" above the voucher, fill in the date on which the financial and accounting department accepts the economic business matters and makes the certificate.

In the "Character Number" in the upper right corner of the voucher, fill in the word "Silver Collection" or "Collection" and the sequence number of the filled voucher; Fill in the "Summary" column with a brief description that reflects the nature and characteristics of the economic operation.

In the "Credit First-level Account" and "Second-level Account" columns, fill in the number of original vouchers corresponding to the first-level account corresponding to bank deposits or cash receipts and its second-level account.

The lower part of the voucher shall be signed or stamped by the relevant personnel; The "Bookkeeping" column should be marked with a "" symbol after the account book has been registered to indicate that the account has been recorded to avoid omissions or re-recording errors.

At the bottom of the treasurer, bookkeeping, cashier, etc., the signature or seal of the relevant person is required. The number of documents and the number of vouchers in the above figure need to be filled in according to the actual situation.

2. Proof of payment.

The format and filling method of the payment voucher are basically the same as those of the receipt voucher, except that the "Debit Account" and "Credit Account" columns of the voucher are exchanged.

When filling in, first fill in the "cash" or "bank deposit" account of the "credit account", and then fill in the first-level account and second-level account corresponding to the cash paid and the number of branches or bank deposits.

For the transfer of cash and bank deposits and between various bank deposits, only one payment voucher is generally filled. If cash is withdrawn from the bank for standby, only one bank deposit payment voucher shall be filled out according to the original voucher of the economic business.

When bookkeeping, the voucher is credited to both the "cash" and "bank deposit" accounts. This method can not only reduce the preparation of accounting vouchers, but also avoid duplicate bookkeeping.

The difference between the receipt voucher, the payment voucher and the transfer voucher in the group is mainly reflected in the different concepts, different natures, different filling methods, etc., and the payment voucher is used to record the cash in stock and the accounting voucher of the bank deposit payment business. The receipt voucher is an accounting voucher used to record the receipt of cash in hand and bank deposits. The transfer voucher is an accounting voucher used to record other economic operations other than cash and bank deposits.

The payment voucher is used for payment; The receipt voucher is used to collect payments; A transfer voucher is a transfer to someone else. Different vouchers are filled in in different ways, and the format and filling method of the payment voucher are basically the same as those of the receipt voucher; The transfer voucher is under the debit accounting method, with the debit account first and the credit account second.

The receipt voucher is filled in according to the original voucher of the cash in hand and bank deposit income business, which is the basis for registering the cash in inventory journal, the bank deposit journal and the relevant account books such as the detailed ledger and the general ledger, and is also the basis for the cashier to receive the payment.

The payment voucher needs to be signed by the financial supervisor, bookkeeping, cashier, reviewer, and document maker. In addition, the cashier must handle the collection and payment business according to the receipt voucher and payment voucher reviewed by the accounting supervisor. The payment voucher is the basis for the registration of the cash journal, the bank deposit journal and the general ledger of the relevant sub-ledgers.

The bank receipt voucher is the proof that the bank has received the money.

The receipt voucher is an accounting voucher for recording the receipt of cash in inventory and bank deposits, and is the basis for filling in the inventory cash journal, the detailed account of bank deposits and the general category according to the cash in hand and bank deposit income business, and it is also the basis for the cashier to collect the rent and make money.

1. The original voucher is a written certificate obtained or filled in when an economic business occurs to prove the occurrence or completion of an economic business, and it is the original basis for accounting.

2. Classification of original vouchers.

1) Foreign original vouchers: special VAT invoices obtained for the purchase of goods, receipts obtained when paying to foreign units, air tickets and train tickets obtained by employees on business trips, etc.

2) Self-made original vouchers: material receipt list, picking list, limit picking list, product warehousing list, product delivery order, loan order, payroll schedule, depreciation calculation table.

2. According to the different categories of economic business, it is divided into:

1) Receipts and payment business vouchers: cash IOUs, cash receipts, payment receipts, sporadic shopping invoices, vehicle and ship tickets, medical bills, bank checks, payment power of attorney, collection and acceptance settlement vouchers, etc.

2) Inbound and outbound business vouchers: warehousing list, picking list, bill of lading.

3) Cost and expense vouchers: payroll, wage expense summary table, depreciation expense distribution table, manufacturing expense allocation table, product cost calculation sheet, etc.

4) Purchase and sale business vouchers: bill of lading, invoice, payment note, freight bill, etc.

5) Fixed assets business vouchers: fixed assets transfer order, fixed assets transfer list, fixed assets scrapping form and inventory profit and loss report, etc.