The difference between the specific treatment of the inner ledger and the outer ledger

Generally speaking, it depends on the difference in the boss's account needs in that aspect, and generally speaking, he has to bear a certain amount of economic responsibility externally, which should be more. External accounts are subject to inspection by law enforcement departments such as industry and commerce and taxation, and considerable attention should be paid to the registration of some income, expenses, and other subjects. The main difference between the internal account and the external account is that the income concealed by the enterprise, the fictitious expenses and the income formed by the productive consumption of the external account, as well as the expenses that cannot be paid before tax in strict accordance with the tax inspection, and the gray expenses related to the filial piety department can not be reflected in the external account.

The difference in the specific operation: do not go to the basic bank account, use cash transactions, so that many accounts can not be reflected on the external account. If it is reflected in the external account, I generally ask the supplier to open more fictitious points when purchasing raw materials, and do more operating expenses, and the entertainment expenses (meals, business expenses) should be appropriate, otherwise when the year-end final settlement is settled, if the hospitality expenses (meals, business expenses) exceed the standard of the tax bureau, they have to be transferred out, so that it is both troublesome and pays taxes as usual.

1. General taxpayer enterprises shall set up the following ledgers (general ledger and sub-ledger) for internal accounting: cash in hand, bank deposits, fixed assets, raw materials, production costs, finished products, management expenses, manufacturing expenses, financial expenses, accounts receivable, accounts payable, paid-in capital, short-term loans, product sales revenue, product sales cost, product sales tax and surcharge, tax payable, profit for the year, and profit distribution. 2. The detailed account of raw materials, the price without tax, and the accounting entries carried forward at the end of the month are as follows

Borrow: Cost of Main Business Loan: Raw Material Borrow:

Profit for the Year Credit: Cost of Main Operations.

3. I can tell you a very simple way to realize the internal and external accounts: first do the external account, and make two copies of the external account vouchers, one of which is the internal account attachment, so that it is easy to find the original voucher when checking the internal account. Internal accounting is based on the actual business of the enterprise.

The formula of "income, cost, expense, profit" is deformed, and after the revenue and expenses are recognized, a profit ratio is artificially determined, and the profit figure is calculated from this, and then the cost figure is reversed. In this way, through artificial adjustment, the profits of the enterprise can be kept at a level that the enterprise needs. 4. The internal accounts of general taxpayers are only for expenses and receivables and payables.

Sometimes the cost is also calculated.

Expenses: Accounts can be divided according to the needs of the enterprise itself, and then classified into details according to the expenses usually incurred.

Receivables and payables can be prepared in one **. How much you receive each month, how much you pay.

The internal account is generally the same as when doing the external account, and the relevant expenses are recorded in the relevant detailed account.

However, it is necessary to set up the detailed account according to the boss's requirements, which can not be the same as the external account. Supplement: When making raw materials, if it is an external account, it is necessary to make taxes into it and borrow:

Raw material (tax included) credit: cash, bank deposits, accounts payable are tax excluded if they are internal accounts.

The difference between an external ledger and an inner ledger.

The external account is the account of the enterprise that is open to the outside world, and can be inspected by relevant departments, such as taxation, industry and commerce, banking and other departments.

The external account is an account made in accordance with the accounting system and tax law, and each original voucher is a true, reasonable and legal invoice. The external account is the basis for tax returns, and the tax office collects taxes on the basis of this account. Therefore, the external account does not necessarily reflect the true financial status of the enterprise.

The internal account is the account for the business owner to see, it does not necessarily require accounting, in accordance with the accounting system and tax law provisions to do the accounting, each original voucher is not necessarily an invoice, but also includes a receipt. The internal account of some enterprises is a partial account, that is, the account of the income and expenditure of all receipts, like this enterprise, the real external account + internal account; The internal account of some enterprises is a set of real accounts, and the income and expenditure of invoices and receipts are made in the internal account.

The difference between the internal and external accounts:

1. Due to the different scope of records, the internal account should record the underdeclared income and the corresponding costs and expenses, etc., and the internal account requires that the documents be true and complete; External account requirements The documents are formal and legal invoices.

2. There are also some expenses that are not allowed to be charged in the external account. Moreover, the internal account can be said to be a supplement to the external account, and in the case that the external account does not exist in the false opening and false columns, the combination is the real business status of the enterprise.

3. The internal account requires that the documents are true and complete, and the boss can understand them, and may not necessarily comply with the accounting standards and tax laws; External accounts require strict compliance with accounting standards and tax laws.

4. The external account is a general term for the contents of the ledgers, vouchers and statements submitted and used externally, and the external is actually the first department, including the tax bureau, the statistical bureau, etc.; Internal account is a general term for the accounting materials such as books, vouchers, and statements of internal owners and managers.

5. The internal account and the external account are mainly different in terms of accounting caliber and scope.

For example, the same is the realization of income, the accounting treatment of the internal account is, borrow: accounts receivable - a certain unit, credit: main business income.

The accounting treatment of the external account is, the branch ridge.

Debit: accounts receivable - a certain unit, credit: main business income, tax payable - VAT payable (output tax).

6. The "Accounting Law" clearly stipulates that enterprises shall not do two sets of accounts, so if the enterprise has internal accounts and external accounts, it is illegal, if the tax bureau finds or is reported, the external accounts are regarded as false accounts, and generally in large enterprises, state-owned enterprises, and foreign-invested enterprises, there is no fierce concealment of internal and external accounts.

The main purpose of doing external accounts is to avoid value-added tax, business tax and enterprise income tax, and the more common operating methods are to increase expenses, overcalculate costs, and do not invoice sales without income, etc., and the internal accounts should be recorded truthfully, and the occurrence of business operations should be done to do income and cost;

1. The difference between the inner account and the outer account is:

1. The internal account requires that the documents are true and complete; The external account requires that the documents are formal and legal invoices and expense documents.

2. The internal account requirements are true and can reflect the facts, whether the boss can understand it, and may not necessarily comply with the accounting standards and tax laws; External accounts require strict adherence to accounting standards.

and tax law provisions.

2. There are two accounting methods for internal accounts:

1. Make a copy of the original voucher.

2. Use the original voucher to paste the early bend sign to indicate the summary matters, and attach "the original voucher is shown in the external account x year x month x voucher, and the word x number".

In practice, for companies with two sets of accounts, accounting often can not take into account the internal and external accounts, a simple and can achieve the internal and external accounts, that is: do the external account first, the external account voucher to play two, one of which is the internal account attachment, so that it is easy to find the original voucher to check the internal account.

The difference between an inner account and an external account is:

Internal account, that is, the boss's private account, can best reflect the company's operation. Because for the internal account, every business and every original voucher that occurs in the company must be recorded, that is, as long as it is related to the actual economic business of the company, it must be recorded. The internal account requires that the documents are true and complete, and the boss can understand them, and may not necessarily comply with the accounting standards and tax laws;

The external account is the account of the tax bureau, and the state-type original voucher entered into the account must be legal, and the documents can be selected and made documents, and the documents are required to be formal and legal invoices and expense documents. In addition, it can also achieve the purpose of tax saving by doing less income and more expenses. External accounts require strict compliance with accounting standards and tax laws.

The disadvantage of this is that it is easy to contradict the use of the original documents in the external account at the end of the month. In order to avoid this shortcoming, there are two bookkeeping methods for the internal account when the legal original bill is used in the external account at the end of the month

1. Make a copy of the original voucher and use it in the internal account.

2. Write the account voucher number of the voucher used for the external account in the summary column of the accounting voucher of the internal account, so as to facilitate future search. Attached "The original voucher is shown in the external account x year x month x this voucher, the word x number".

There are two types of notation for internal accounts:

Turnover trillion lead account: that is, all income and expenditure are recorded in order, and the balance can be settled at any time;

Formal bookkeeping methods: that is, from vouchers to account books and even statements, the original documents can include a variety of actual white book guesses, all of which are truly reflected in the internal accounts.

External Account + Unrecorded Revenue - Unrecorded Expenses = Internal Account.

The internal account is the purchase, sale and inventory, and also includes "payroll, payables, receivables", etc., which is close to the cashier's work. Below I have prepared an article about the difference between the inner account and the outer account, welcome to refer to it!

For example, inventory management is also an internal account, and the general rule is to use the number and amount formula, which requires "product name, specification, purchase quantity, shipment quantity, balance quantity or amount", and a special inventory ledger, similar to a detailed ledger. Xiamen Wal-Mart shopping plaza has ** "inventory ledger" and other financial ledgers, enterprises do not issue invoices and only issue receipts are also internal accounts, no invoices generally will not be taxed, and will not do accounting. The internal ledger also includes the Sales List Ledger, the Purchase List Ledger, and the Picking List Ledger.

Wait a minute. The internal account of the foreign trade company also includes handling procurement inquiries and price comparisons for the company, handling quality inspection or running customs, etc., and between manufacturers and transportation companies. Settlement is also an internal account. The preparation of proforma invoice and commercial invoice also belongs to the internal account of the enterprise (special for foreign trade).

External accounts are generally related to tax declaration, and generally include two major parts: bookkeeping and tax declaration. It is necessary to make accounting vouchers according to the lending rules, process the sub-ledgers according to the T-shaped account, and finally generate the three major accounting reports. The external ledger in the financial software or ERP is the 'accounting ledger''system, including the fixed asset management module.

Accounting usually refers to external accounts, and financial majors focus more on internal account management.

Auditing is to review and remeasure the internal and external accounts of enterprises in accordance with the enterprise law, economic law and tax law, check the legality, authenticity and standardization of internal and external accounts, and remeasure the non-standard accounts to find out the flaws. It can be said that there are no rules and regulations for auditing, and it can also be said that there are strict rules and regulations, and it is necessary to strictly follow the "tax law, economic law and accounting standards", and there is no fixed rules and regulations for auditing. If the auditor is familiar with the various tax laws and the accounting norms of the absolute chain, then the most important thing is only a sense of responsibility.

Financial division of labor: In large-scale enterprises, business documents such as "customer files, sales orders, and purchase orders" are usually recorded by financial personnel, and one or two current accounting personnel are dispatched by the manager of the finance department to reside in the sales department or purchasing department to be responsible for the entry, review and expense management of daily documents. If the sales department is in the field, or there are stores in the field, the expatriate accountant is required, which is appointed by the financial manager, and the expatriate accountant is directly led by the company's finance department, and the salary is also determined by the financial manager's assessment.

The purpose of the ERP system on the enterprise is to make the enterprise "more, faster, better and more economical" easily realize the ISO management norms and management requirements, enhance their own image, and develop steadily. The essence of ISO is "the quantification and solidification of business processes", so that each business stage has detailed records, traceable, reviewable, and ensure that the records are authentic and reliable, so as to achieve standardized management in refinement. ;

In doing financial work, many times you have to come into contact with external and internal accounts. Do you know what the difference is between the two? Below I will share with you the relevant content of the difference between external account and internal account, I hope it will be helpful to you.

The difference between external accounts and internal accounts China collects taxes according to invoices, which brings convenience to enterprises to do both internal and external accounts. If you understand the external account, it is not difficult to do the external account, as long as the income and expenditure with invoices are obtained in accordance with the accounting system and the provisions of the tax law. The key points are:

Income and expenses without invoices must not go through the corporate bank account, but go through the boss's private account or cash. Public and private accounts cannot be mixed. Otherwise, it's easy to see that there's an off-the-books account.

To do the accounting of external accounts, you must have invoices, and then do a good job of accounting practices in a reasonable, reasonable and legal manner, you must not make false vouchers, do not do unreasonable expenditures, and do not do unreasonable costs and expenses, otherwise you can see at a glance that there are many loopholes, and the tax will of course focus on your off-the-books accounts. Once the internal accounts are found, the enterprise has a tax risk. In addition to doing a good job in accounting business, the accountant who does external accounts must also file tax returns in a timely manner.

Internal accounts are not necessarily done in accordance with the requirements of the accounting system and tax laws, which mainly depends on the requirements of the business owner. For enterprises with few shareholders, the boss's requirements are not strict, and the income and expenditure that have not been invoiced are registered in turn, and then counted and made into a running account. Companies with a large number of shareholders in the Tema Office are required to keep accounts according to accounting practices, and use the receipts (white slips) of uninvoiced income and expenses as the original vouchers for accounting practice.

As long as such a business owner needs to merge the internal and external accounts, he can understand the real financial status of the enterprise. The internal account of some enterprises is relatively difficult to do, it is necessary to use the receipts with and without invoices as the original vouchers, and do a good job in accounting practice, such internal accounts are the company's full set of accounts, which can truly reflect the financial status of the enterprise, and the workload of this kind of internal accounting is very large. Because there are original vouchers of invoices to be used for external accounts, it is necessary to make a copy of those invoices and use the copies as the original vouchers for internal accounts.

The most important and crucial task of accounting is to protect the security and concealment of internal accounts.

The Accounting Law of the People's Republic of China stipulates that no off-the-books accounts shall be established, and it is illegal for an enterprise to set up two sets of accounts. Accountants are responsible!

The basic concept of external accountsThe external account is the account of the enterprise that is open to the outside world, which can be inspected by relevant departments, such as taxation, industry and commerce, banking and other departments. The external account is made in accordance with the accounting system and tax law, and each voucher is a true, reasonable and legal invoice account. There are also some enterprises whose external accounts are processed flexibly through the manual processing of accounting, doing less income and more costs and expenditures, and making false accounts to achieve the purpose of paying less taxes, because the external accounts are the basis for tax declarations, and the tax bureau collects taxes on the basis of this account.

Therefore, the external account cannot reflect the real financial situation of the enterprise.

The basic concept of internal accounting.