How to fill in the accounting voucher? How to fill in the accounting voucher

1) Pay taxes. Debit: Tax payable 32500

Credit: Bank deposit 32500

2) Collect the amount owed.

Borrow: Bank deposit 84000

Credit: Accounts receivable--- Company C 84000

Two accounting vouchers.

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.

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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.

Summary. Accounting vouchers can be filled in according to each original voucher, or compiled according to a number of similar original vouchers, or according to the original voucher summary table. However, it is not allowed to summarize the original vouchers of different contents and categories on a single accounting voucher.

The accounting voucher must have the signature or seal of the person who filled in the forming, the auditor, the bookkeeper and the accounting supervisor. Except for the accounting vouchers for settlement and correction of errors, which can be left without the original vouchers, the others must be accompanied by the original vouchers.

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Accounting vouchers can be filled in according to each original voucher, or compiled according to a number of similar original vouchers, or according to the original voucher summary table. However, it is not allowed to summarize the original vouchers of different contents and categories on a single accounting voucher. The accounting voucher must have the signature or seal of the person who filled in the forming, the auditor, the bookkeeper and the accounting supervisor.

Except for the accounting vouchers for settlement and correction of errors, which can be left without the original vouchers, the others must be accompanied by the original vouchers.

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If you receive the April invoice bookkeeping copy in June, do you need to fill in the accounting voucher according to April?

Yes. That is, to go back to April bookkeeping?

Yes, I hope it helps.

<> steps to fill in the accounting voucher are as follows:

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

2. Based on the original vouchers that are audited and correct, 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. Fill in the line by line, and no blank lines can be skipped;

5. Fill in the number of the accounting voucher to be continuous, when an accounting voucher can not record the complete accounting entries, another new one and indicate 1 2 and other words at the number to indicate that the number is continuous;

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

Fill in the basic contents of the accounting voucher.

There are many types of accounting vouchers and different formats, but their main role is to classify and sort out the original vouchers and keep accounts according to the double-entry ones.

It is required that the accounting subjects be used to prepare accounting entries and register the account books. Therefore, the accounting voucher must have the following basic contents:

1. The name of the accounting voucher.

2. The date of filling in the accounting voucher.

3. The number of the accounting voucher.

4. Summary of economic and business matters.

5. The accounting subjects involved in economic business matters and their bookkeeping directions.

6. The amount of economic and business matters.

7. Bookkeeping marks.

8. The number of original vouchers attached.

9. Signature and seal of accounting supervisor, bookkeeping, auditing, cashier, document preparation and other relevant personnel.

<> steps to fill in the accounting voucher are as follows:1. Confirm the type of accounting voucher and fill in the date of accounting voucher;

2. Based on the original vouchers that are audited and correct, 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. Fill in the line by line, and no blank lines can be skipped;

5. Fill in the number of the accounting voucher to be continuous, when an accounting voucher can not record the complete accounting entries, another new one and indicate 1 2 and other words at the number to indicate that the number is continuous;

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

Fill in the basics of accounting vouchers. ContentsThere are many types of accounting vouchers, and the formats are different, but their main role is to classify and sort out the original vouchers, and use accounting subjects to prepare accounting entries and register account books in accordance with the requirements of double-entry bookkeeping. Therefore, the accounting voucher must have the following basic internal requirements:

1. The name of the accounting voucher.

2. The date of filling in the accounting voucher.

3. The number of the accounting voucher.

4. Summary of economic and business matters.

5. The accounting subjects involved in economic business matters and their bookkeeping directions.

6. The amount of economic and business matters.

7. Bookkeeping marks.

8. The number of original vouchers attached.

9. Accounting supervisor, bookkeeping, auditing, cashier, document preparation and other relevant Sun closed personnel's signature.