How to register a cash journal?

In order to strengthen the management of cash, keep abreast of the dynamics of cash receipt and payment and inventory balance, and ensure the safety of cash, enterprises must set up a "cash journal" and register it in the order in which cash business occurs. At the end of each day, the balance of the registered "cash journal" should be checked with the actual inventory to ensure that the accounts are consistent. At the end of the month, the balance of the Cash Journal must be reconciled with the balance of the Cash on hand G/L account.

Enterprises with foreign currency cash receipts and payments shall set up cash accounts in the currencies of RMB cash and foreign currency cash for detailed accounting.

If an enterprise has a reserve fund applicable to internal turnover, it can set up a separate "reserve" account, and an enterprise with a separate "reserve" account shall be separately allocated by the financial department of the enterprise to the reserve fund for the turnover of all units within the enterprise, and the "reserve" account shall be debited and the "cash in hand" account or "bank deposit" account shall be credited. To pay sporadic expenditures from the reserve, the reserve reimbursement list should be prepared on a regular basis according to the relevant payment vouchers, and the financial department shall make up the reserve on a regular basis according to the reserve reimbursement list provided by the internal units, debit the "management expenses" and other accounts, and credit the "cash in hand" or "bank deposit" accounts. Except for increases or decreases in the amount of imprest transferred inward, the use or reimbursement of the relevant imprest payments is no longer accounted for through the "Impendment" account.

Enterprises should set up a "bank deposit journal", register them in the order in which the bank deposit receipt and payment business occurs, and the balance should be settled at the end of each day. The Bank Deposit Journal should be reconciled with the Bank Statement on a regular basis, at least monthly. If there is a difference between the book balance and the balance of the bank statement, the reason must be ascertained one by one, and the "bank deposit balance reconciliation statement" must be prepared on a monthly basis to reconcile the balance.

At the end of the month, the balance of the Bank Deposit Journal must be reconciled with the balance of the Bank Deposit G/L account.

It is important to remember that expenditures must be recorded in the accounts, and they must be recorded on the same day as they occur, or they cannot be called journalsThe daily money must match the account, and if you don't keep track of it, you won't be able to figure it out in the endIf there is no bill when spending, it can be recorded in other receivables first, and the bill can be reversed again, so that the date of occurrence is not a problem, as long as the business of the bill is clearly included in the respective account accounts.

Amount: A cash journal is also called a diary. Therefore, according to the order of cash transactions, they should be registered in the order of each transaction, and at the end of each day, the balance of the registered "cash journal" should be checked with the actual inventory to ensure that the accounts are consistent.

Every payment you receive is recorded in your account so that you can find it. Moreover, it is necessary to have the original voucher with the management of the payment, so as to ensure the accuracy of the accounting records.

Well, you can prepare a notebook for future reference, to record some business events like you mentioned. Wait until the relevant vouchers arrive, and immediately enter the account. Just like what was said upstairs.

You've just joined the company, and of course you're not familiar with the company's business, so you can wait until you get used to the process

1. Date

The date column should be filled in on 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 is prepared. It is not possible to fill in the date on which the economic transaction occurred or was completed, nor the date on which the account book was actually registered, as recorded on the original voucher.

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. Summary

The summary column provides a brief description of the economic transactions that are recorded, and strives to be concise and to the point.

4. Corresponding subjects

The corresponding account column should be filled in with the corresponding account of the "cash in hand" account in the accounting entries to reflect the ins and outs of the increase or decrease of cash in hand. When filling in the corresponding accounts, the following three points should be noted: the corresponding accounts are only filled in the general ledger accounts, and there is no need to fill in the detailed accounts; 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.

5. Debit and credit

6. Balance

The balance column should be calculated and filled in according to the formula of "Bank Balance, Upper Balance, Bank Debit, Bank Credit". Under normal circumstances, cash on hand is not allowed to have a credit balance, so the cash journal balance column is not printed with the debit direction, and its balance direction defaults to the debit side. 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.

The specific registration method of cash journal (three-column journal) is as follows: (1) Date column: the date of registration of accounting vouchers should be consistent with the date of actual receipt and payment of cash in hand; (2) Voucher column:

the type and number of receipts and payment vouchers registered in the accounts; (3) Summary column: the content of the economic business registered in the account, the text should be concise, but it should be able to explain the problem; (4) Offset account column: the ** account of the cash income in the inventory or the purpose account of the expenditure; (5) Debit and credit columns:

The amount of cash actually received and paid in the inventory is registered. At the end of each day, the total amount of cash receipts and payments in hand should be calculated separately, the balance should be settled, 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 total amount of cash receipts, payments and balances is also calculated, which is commonly referred to as the "monthly closing code". The above is the relevant knowledge for everyone, I believe that we have a general understanding through the above knowledge, if you still encounter any more complex legal issues, welcome to log on to the network for lawyer ** consultation.