How to fill in the accounting voucher and how to fill in the accounting voucher

Fill in the electronic voucher entries:

Borrow: raw materials (or production costs).

Debit: VAT payable - input.

Credit: Other payables.

When paying: Borrowing: Other payables.

Credit: Bank deposits.

When the product **:

Borrow: Cost of main business.

Credit: Raw materials (or production costs).

Accounting voucher filling method: accountants to fill in the accounting voucher in strict accordance with the prescribed format and content, in addition to the record must be true, the content is complete, fill in the timely, write clearly, but also must meet the following requirements: "summary" column is a brief description of the economic business content, the text description is required to be concise, generalized, to meet the requirements of the registration book.

Wait a minute. The accounting school focuses on financial and accounting training, and makes you an accounting master in 30 days!

According to the original documents of the business, fill in the date, voucher serial number, loan direction, account name, and amount information of the accounting voucher.

The steps to fill in the accounting voucher are as follows:

1. Confirm the type of accounting voucher and fill in the date of the accounting voucher.

2. Based on the original vouchers that are audited correctly, correctly fill in the accounting subjects and sub-items and prepare accounting entries.

3. The abstract should be true, accurate and concise, and fill in the corresponding amount.

4. The accounting voucher should be filled in one by one according to the line order, and the number of the accounting voucher should be filled.

5. Calculate and fill in the number of original vouchers attached, and sign or seal.

According to the original voucher or the summary table of the original voucher, the receipt voucher, the payment voucher and the transfer voucher are filled in separately according to different economic business types.

Register the cash journal according to the cash receipt and payment vouchers one by one; The bank deposit journal is registered in the order of each transaction according to the receipt and payment voucher of bank deposit and the bank settlement voucher attached to it.

According to the accounting voucher and the attached original voucher (or original voucher summary table), each relevant sub-ledger is registered one by one.

The general ledger is registered one by one according to the various accounting vouchers.

Depending on the specific requirements of reconciliation, the cash journal, the bank deposit journal and the various sub-ledgers are periodically reconciled with the general ledger.

At the end of the period, the accounting statements are prepared according to the relevant information of the general ledger and the sub-ledger.

Accounting vouchers can be filled in according to each original voucher, or compiled according to a number of original vouchers of the same kind, or can be filled in according to the summary table of original vouchers, but the original vouchers of different contents and categories shall not be summarized and filled in on one accounting voucher.

All kinds of accounting vouchers must be filled in in a timely and complete manner in accordance with the prescribed format and content. When filling in, the format is uniform, the content is complete, the subject is used correctly, the correspondence is clear, the abstract is concise, the writing is clear and neat, and the preparation is clear. The method of filling in the numbers of the accounting voucher is the same as that of the original voucher.

Precautions for the review of accounting vouchers

1. Whether the content is true. Whether the accounting voucher is attached with the original voucher, whether the original voucher is complete and whether the content is legal, and whether the economic business recorded in the accounting voucher is consistent with the economic business reflected in the attached original voucher.

2. Whether the project is complete. Whether the items of the accounting voucher are complete, such as date, voucher number, summary, accounting subject, amount, the number of original vouchers attached and the signatures of relevant personnel.

3. Whether the subject is correct. Whether the debitable and creditable accounts of the accounting vouchers are correct, whether the corresponding relationship between the accounts is clear, and whether the accounting subjects used and their accounting contents comply with the provisions of the national unified accounting system.

The above content refers to Encyclopedia - Accounting Voucher.

Fill in the electronic voucher entries:

Borrow: raw materials (or production costs).

Debit: VAT payable - input.

Credit: Other payables.

When paying: Borrowing: Other payables.

Credit: Bank deposits.

When the product **:

Borrow: Cost of main business.

Credit: Raw materials (or production costs).

The preparation of accounting vouchers is the process of compiling accounting entries in accordance with the provisions of accounting standards and accounting systems according to the economic business represented by the original vouchers. For example, with 500 yuan in cash to buy some office supplies, the original voucher required is the purchase of invoices, economic business is to use cash to purchase office supplies, on the one hand, the office expenses increased by 500 yuan, and at the same time paid 500 yuan in cash, resulting in a decrease in cash, in accordance with the requirements of accounting treatment, the preparation of accounting vouchers is as follows: Debit:

Management expenses, office expenses 500 credit: cash 500

You first classify the bills, whether they are cash reimbursement or bank transfers, and then fill in the vouchers according to the contents. If the expense is reimbursed in cash, it will be recorded; Borrow: Management Expenses - Transportation Expenses (Fares) Borrow:

Management expenses - communication expenses (** fees) borrow: management expenses - entertainment expenses (business meal expenses).

Credit: Cash, production materials, if paid by the bank; Borrow: raw materials.

Credit: Bank deposits.

The specific requirements for filling in the accounting vouchers are as follows: (1) The basis for filling in the accounting vouchers must be the original vouchers or summary vouchers that have been audited and correct. (2) Fill in the abstract correctly.

The correspondence and amount of the account should be correct for the first-level account, the second-level account or the detailed account. (3) The date of the accounting voucher. Because the receipt and payment business needs to be logged into the journal of the day, the date of the accounting voucher should be the actual date of receipt and payment of monetary funds, but it may not be consistent with the date recorded in the original voucher.

The date of receipt of the original voucher shall be the date of receipt of the transfer voucher, but the actual date of occurrence of the economic transaction shall be indicated in the summary column. (4) The numbering of accounting vouchers should be numbered differently according to different situations. If the accounting vouchers of various economic operations of the enterprise adopt a unified format (general format), the numbering of the vouchers can be sequential numbering, that is, the sequential numbering by month.

Units with very few operations may be numbered in chronological order. If it is classified according to the content of economic business, three formats of accounting vouchers are used, and the numbering of accounting vouchers should adopt the font size numbering method. That is, different types of accounting vouchers are distinguished by words, and then the sequence number of the same type of accounting vouchers is consecutive.

When the three formats of accounting vouchers are used by the font size numbering method, they are specifically numbered as "Receiving the word **", "Paying the word **", and "Turning the word **". For example, a cash receipt on May 12 is the 30th receipt transaction of the month, and the accounting voucher for the economic transaction is recorded.

Fill in the electronic voucher entries:

Borrow: raw materials (or production costs).

Debit: VAT payable - input.

Credit: Other payables.

When paying: Borrowing: Other payables.

Credit: Bank deposits.

When the product **:

Borrow: Cost of main business.

Credit: Raw materials (or production costs).

Many people don't know how to fill in the accounting voucher, so I'll teach you below!

First of all, prepare the following things: accounting vouchers, solid glue and original vouchers.

Check whether the original voucher is correct and valid (there are many types of original vouchers, such as invoices, receipts, picking lists, bank settlement vouchers, various reimbursement documents, etc.), and then you can write accounting vouchers according to the original vouchers.

The name of the journal. The name of the accounting voucher varies with the type of voucher used by the accounting entity, such as the general accounting voucher, the name is the accounting voucher, if the three formats are adopted, the name is the receipt voucher, the payment voucher and the transfer voucher.

Fill in the date of the voucher. It should be based on the date on which the financial and accounting department accepts the economic business matters (the year, month, and day should be written in full).

Fill in the voucher number. When filling in, the accounting vouchers must be numbered consecutively.

Fill in the summary of the billing voucher. Abstract: Write the main content of the accounting voucher, such as paying expenses or repaying loans.

Fill in the ledger account and amount of the accounting slip. Fill in the ledger account (including the first-level account and the detailed account) and the amount, the amount of the debit should be written in the debit position, not to the credit, remember to cross out the blank ** that is not used.

Fill in the number of original vouchers attached to the accounting voucher. Paste the original voucher on the back of the accounting voucher with solid glue, and fill in the number in the "attached original voucher" according to the number of original vouchers pasted.

Signature of the counterpart. Signature or seal of the person who fills in the voucher, the auditor, the bookkeeper, the person in charge of the accounting institution, and the person in charge of accounting. The receipts and payment accounting vouchers shall also be signed or sealed by the cashier.

Accounting vouchers are an important part of accounting work, which is used to record the economic business of enterprises. The following is to fill in the accounting voucher:1

Voucher number: Each voucher has a unique voucher number that distinguishes between different vouchers. 2.

Date: The date on which the voucher is filled in, usually the date on which the economic business will be held. 3.

Account: Fill in the account name and account ** for the debit and credit sides. 4.

Summary: Briefly explain the content and reasons for economic operations. 5.

Debit Amount: Enter the debit amount, which represents the amount of the business's income or expenses. 6.

Credit Amount: Mengxiao fills in the credit amount, which represents the amount of the enterprise's expenses or income. 7.

Maker: Fill in the name or number of the maker. 8.

Reviewer: Enter the name or number of the reviewer. 9.

Billing Person: Fill in the name or number of the billing person. 10.

Number of Attached Documents: Enter the number of documents attached to the voucher. The above is the basic method of filling in the accounting voucher, it should be noted that the debit and credit amounts must be equal, and the voucher should be filled in accurately to ensure that the financial records of the enterprise are accurate.

Fill in the electronic voucher entries:

Borrow: raw materials (or production costs).

Debit: VAT payable - input.

Credit: Other payables.

When paying: Borrowing: Other payables.

Credit: Bank deposits.

When the product **:

Borrow: Cost of main business.

Credit: Raw materials (or production costs).

There's a lot to be said in the books, and each one says much the same. What I've distilled from my actual work is:

1. At the end of the month, after the original vouchers of the month are gathered, they are classified according to the same entry (regardless of the amount of money in the classification, only the account is managed, but regardless of the line artificially drawn after the account, and the line drawn after the account in the standard should be managed, that is to say, regardless of the sub-account, the sub-account is not regarded as a detailed account).

2. If it is divided into n categories, take n copies of blank accounting vouchers.

3. Write entries on the blank accounting voucher, and then add up the amount of the original voucher to the amount column of the accounting voucher.

Note: After filling in, the original voucher should be attached to the back of the accounting voucher and the number of attached vouchers should be indicated; There is already software available to help you with these tasks.