Cash, bank deposit journal format

Ha ha... It's simple, and I've just learned it a short time...

Cash journals and bank deposit journals are sold in supermarkets...

It should be noted that the debit and credit must not be written incorrectly...

There is also the balance of each line to be written out...

Balance = Debit - Credit.

If the boss gives you 1000 yuan, the debit side of the first line will write 1000, and the balance will also be 1000, and the credit side does not need to be filled.

If you use 500 yuan, write 500 in the credit of the next line, and write 500 on the balance, and do not need to fill in the debit.

And then it goes down in turn, and it's all written like this...

If one day the boss gives you another 800 yuan, and you use another 300 yuan, you have to add the 800 when you keep the account, that is, the balance (balance) of the last time + the money given to you by the boss this time (800 yuan) - the money you used (300 yuan) = the money you have left.

Remember that the debit is the money your boss gives you, and the credit is the money you use. Don't get me wrong. There is also the fact that the ledger must not be altered, and the alteration is invalid. . .

It was also my first time in contact with the cashier, hehe-hee-......

If you want to go to the store that sells accounting supplies, you can refer to it, and the cash journal and the bank deposit journal are all the same, and there is not much difference. It is important to note that the end of the period of cash and bank deposits cannot be negative. In addition, the journal should be registered in a timely manner one by one, and checked in time to avoid errors.

Fill in: 1. The date of the accounting voucher should be filled in in the "date column". 2. In the "Corresponding Account Column", fill in the corresponding account of the "Cash in Inventory" account in the accounting entry.

3. In the "voucher number column", you should fill in the type and number of the accounting voucher according to which you can log in. 4. In the "Debit Amount" column and "Credit Amount" column, fill in the loan amount of the "Cash in Hand" account recorded in the relevant vouchers. 5. Simply fill in the main content of the economic business in the "summary column".

6. The "Balance" column is calculated and filled in according to the formula of "Bank Balance = Upward Balance + Bank Debit and Bank Credit".

The specific requirements for registering a bank deposit journal are:

1. Register the account book according to the corrected bank deposit receipt and payment accounting vouchers.

2. The content of the economic business recorded must be consistent with the accounting vouchers, and shall not be increased or decreased at will.

3. The account books should be registered one by one in the order in which economic transactions occur.

4. It must be registered continuously, and it is not allowed to skip lines, separate pages, and it is not allowed to change the account page and tear the account page at will.

5. Words and numbers must be neat, clear and accurate.

6. Use a fountain pen to write in blue and black ink, and do not use a ballpoint pen (except for bank copy account books) or pencil to write.

7. After each account page is recorded, it must be transferred according to the regulations. The method is the same as that of a cash journal.

8. At the end of each month, the account must be settled according to the regulations.

<> "Hello! We are glad to answer for you: how to fill in the cash deposit bank cash diary cover account:

Date: The date entered in the "Date" column should be the date on the accounting voucher against which the account book is registered, and the cash journal is generally registered on the basis of the accounting voucher, so the date here is the date on which the accounting voucher was prepared. Voucher Number:

The type and number of the accounting voucher on which the account is registered should be filled in the "Voucher Number" column. Abstract: The "Summary" column should be simple and indiscriminate to explain the content of the economic operations recorded in the accounts, and strive to be concise and to the point.

Corresponding Accounts: The "Corresponding Accounts" column should be filled in with the corresponding accounts of the "Bank Deposits" account in the accounting entries to reflect the ins and outs of the increase or decrease of bank deposits.

The cash journal and bank deposit journal of a commodity circulation enterprise are established in the same way as that of an industrial enterprise.

1. General ledger book.

In addition to the daily general ledger books of industrial enterprises that we have mentioned, the general ledger of commodity circulation enterprises should also set up the general ledger books that commodity circulation enterprises must use, namely, commodity procurement, inventory commodities, and commodity purchase and sales price differences. If you often entrust others to sell goods on behalf of others or sell goods for others, you also need to set up account books for consignment goods, consignment goods, and consignment goods. In addition, since the income, costs, and taxes of commodity circulation enterprises are slightly different from those of industrial enterprises, it is also necessary to change the product sales revenue of industrial enterprises to "commodity sales revenue", the product sales cost to "commodity sales cost", the product sales tax and surcharge to "commodity sales tax and surcharge", and the product sales expenses to "operating expenses".

In addition, the general ledger books that need to be set up can be added or deleted according to the size of the enterprise's business volume and business needs.

Second, the setting of the sub-ledger.

According to the additional general ledger books, we should also add relevant sub-ledgers, such as commodity procurement ledgers, reflecting the purchase cost of purchased commodities and the actual cost of warehousing commodities, and the commodity procurement ledger can be set up according to the name of the customer; The detailed account of inventory commodities reflects the receipt and receipt of commodities, and can be set according to the type, name, specification and storage location of commodities, and requires the quantity and amount accounting method to be adopted. When calculating the cost of goods sold at actual cost, the issuance of goods in stock can be based on the individual valuation method (actual cost valuation in batches), the weighted average method, the moving weighted average method, the first-in-first-out method, the last-in-first-out method, the purchase-sales differential method and the gross profit method. If the enterprise is a commodity retail enterprise, it is also necessary to set up a detailed account of "commodity purchase and sales price difference", which is an adjustment account for "inventory goods", so the setting caliber of its subsidiary account should be consistent with that of "inventory goods".

"Operating expenses" is a reflection of the various expenses incurred in the entire business link of commodity circulation, which should be reflected according to the types of expenses, such as transportation costs, loading and unloading costs, finishing costs, advertising costs, etc.

The sub-accounts of "sales revenue" and "cost of goods sold" can be set up according to the type, name, specification or different sales departments of the goods. In addition to the above-mentioned sub-ledgers, the setting of the sub-ledger of commodity circulation enterprises is the same as that of the sub-ledger of industrial enterprises.

3. Other issues.

Because commodity circulation enterprises have different cost calculation problems than the service industry, in order to facilitate cost calculation, they need to purchase or make many calculations, so they should also be prepared when building accounts; Otherwise, you will be in a hurry to send the goods at the end of the month. Such as the calculation table of the purchase and sale difference of the sold goods, the summary table of commodity inventory, the calculation table of gross profit margin, etc.

The format of the bank deposit journal is used to account for and supervise the daily income, expenditure and balance of bank deposits, which should be set up separately according to the account and currency opened by the enterprise in the bank, and each bank account is set up with a diary to keep the ruler account, and its format and registration method are the same as the inventory cash journal, which can be used in three columns or in multiple columns.

Introduction to bank deposit journals.

The bank deposit journal is the account book registered by the cashier according to the audit of the correct bank deposit receipt and payment voucher, which generally refers to the bank deposit receipt and payment journal, if further subdivided, it can be divided into "bank deposit income journal" and "bank deposit payment journal".

The bank deposit journal is usually registered by the cashier according to the relevant bank deposit receipt and payment vouchers after the audit, day by day, and the registration of accounts is timely, the vouchers are complete, the account certificates are consistent, the figures are true and accurate, the writing is neat, and the summary is clear and clear.

When registering, it must be registered continuously, no skipping lines, interspersing pages, and poor hands must not change the account pages and tear the account pages at will, the words and numbers must be neat and clear, accurate, and the account books must be registered according to the bank deposit receipt and payment vouchers that are correct.

As with cash on hand journals, you can use either a three-column or a multi-column format. The three-column format is common, and the bank deposit journal must be in the stapled book of accounts, and its page format is generally in the three-column format of "income" (debit), "expenditure" (credit) and "balance".

The amount of bank deposit disbursement shall be recorded on the basis of the relevant cash payment voucher. At the end of each day's business, the total amount of bank deposit income, the total amount of bank deposit expenditure, and the balance of the book balance on that day should be calculated and registered, so as to check and supervise the income and expenditure, avoid the occurrence of cash expenditures, and facilitate regular reconciliation with the statements sent by the bank.

The bank deposit journal shall be registered by the cashier on a daily basis according to the accounting vouchers related to the receipt and payment of deposits of the bank, which are simple and correct, according to the order of the time of occurrence of economic transactions. According to the receipt voucher of bank deposit and the relevant cash payment voucher, the bank deposit income is registered, and the expenditure column is registered according to the bank deposit payment voucher, and the deposit balance is settled on a daily basis.