The difference between an accounting internal ledger and an external ledger, and an accounting inter

Personally, I think that the internal account is more difficult, because it is done for the boss to see, according to the boss's wishes, there is no more standardized process to do, because there are many things to remember, and it is more difficult to do it for a long time. The external account is payable to the tax office, and there is a set of standardized processes to do, and the tax is paid on time and the tax is not paid less. And the boss who pays more taxes will have opinions, so it is better to do it outside the account.

The internal account is a real set of accounts of the company.

The external account is a set of accounts for the outside world, including the tax bureau, that is, false accounts.

I feel that the external account will be simpler, because the content is not as much as the internal account, and many things are concealed and ignored.

The internal account is an account that reflects the company's operation and management, not only to keep accounts but also to analyze, and to communicate, discuss and communicate with personnel from other departments of the company.

The external account is bookkeeping, declared every month, payable to the tax bureau, as long as the tax burden is not lower than the requirements of the tax bureau, there is generally no trouble.

1. The internal account is simple, and the main accounting of the internal account is monetary funds and profits.

2. The difference is that the external account is for people to see, and it must comply with the accounting and financial systems, as well as the tax law. The inner account is seen by yourself, and it is simpler to do, but it requires high accuracy.

The inner account is for one's own people, and the outer account is for the inspectors. Some companies do tricks in the external account for some interests of the company, which is actually a fake account. If you are caught, you will be accepted.

1. What is the difference between internal accounting and external accounting?

1. The differences between internal accounting and external accounting are as follows:

1) Responsibilities are different. Internal accounting is the accounting of the preparation of the internal accounts of the enterprise, which is used by the owners of the enterprise, the managers and employees of the enterprise. External account accounting is the accounting of the preparation of the company's external account, which is used by industrial and commercial, taxation and investment units;

2) The requirements are different. The external account is generally for the tax bureau, for the external account, the original voucher entered into the account must be legal, and the documents are required to be formal and legal invoices and expense documents. Internal accounts must comply with accounting standards and tax laws.

You can do a running account, or you can keep accounts in a regular way.

2. Legal basis: Article 5 of the Accounting Law of the People's Republic of China.

Accounting institutions and accounting personnel shall conduct accounting in accordance with the provisions of this Law and exercise accounting supervision.

No unit or individual may instruct, instruct, or compel accounting institutions or accountants to forge or alter accounting vouchers, account books, or other accounting materials or provide false financial accounting reports in any way.

No unit or individual may retaliate against accounting personnel who perform their duties in accordance with the law and resist acts in violation of the provisions of this Law.

2. What are the general requirements for accounting?

The general requirements for accounting are as follows:

1. Authenticity and objectivity requirements. Accounting should be based on the actual economic transactions, which reflects the requirements of authenticity and objectivity of accounting;

2. Legitimacy requirements. The legitimacy requirement of accounting is to account for the economic operations that occur in accordance with the prescribed accounting treatment methods;

3. Consistency requirements. The consistency of the accounting treatment method between the previous and subsequent periods is the requirement for the consistency of accounting.

Internal accounting refers to the internal accounting of the enterprise, and external accounting refers to the external accounting of the enterprise.

Internal accounting refers to the internal accounting of the enterprise, that is, the work of the accounting processing of the enterprise itself. They are mainly responsible for the internal accounting affairs of the enterprise, including internal income and expenditure, internal cost accounting, budget management, asset management, etc., with a focus on the account management, capital budget allocation and management of various departments and individuals. Travel.

External account accounting refers to the tax and financial statements of various types of dismantling liquids that enterprises need to pay taxes, declare customs declarations, and declare. Their focus is on handling the external accounting affairs of the enterprise, including financial reporting, accounting standards, tax filing, external audit, compliance review, etc., and is mainly responsible for the submission of financial statements and tax filings to the tax and regulatory authorities.

Financial Accounting:

Financial accounting is a branch of enterprise accounting, and management accounting is the two major branches of enterprise accounting. It follows the traditional accounting model, hence the name"Traditional accounting"；It is also known as because it focuses on meeting the decision-making needs of relevant parties outside the enterprise and provides financial reports from external stools"External Reporting Accounting"。

Training objectives: Master the basic principles of enterprise accounting information system and design, the setting of computerized accounting software initialization, the operation methods of general ledger system, reporting system, payroll accounting, fixed assets accounting and other business accounting subsystems; Understand the data flow and module construction of accounting information system, and the impact of accounting computerization on traditional manual accounting methods; Understand the management requirements and system specifications of enterprises implementing accounting computerization, the accounting subsystem of purchase, sale and inventory business, and the data collation and processing based on commercialized accounting software.

The differences between internal and external accounting include different definitions, different natures, and different functions.

The definition is different: external account accounting should provide financial reports that meet the requirements of external audit and meet the requirements of the tax authorities; Internal accounting mainly provides decision-making basis for management activities. Accounting is a kind of economic management work that uses currency as the main unit of measurement to account for and supervise the economic activities of a unit by using special methods.

The nature is different: if the taxpayer does not need or cannot obtain a legal certificate for the purchase of materials in the process of production and operation, but does not need to issue invoices for the sale of products, an account shall be set up outside the normally set up accounting books; The real accounts within the company, which record all the economic operations of the company. They are for business managers to see.

All income and expenses should be included, and all documents for real business occurrence should be done.

The role is different: the role of external account accounting is mainly to reasonably avoid taxes; The function of internal accounting is mainly to facilitate enterprise managers to view and reflect the company's real income and expenditure.

Job Responsibilities of External Accounts Accountant

1. Responsible for the financial verification, accounting, supervision of the company's daily business, and the job responsibilities of external accounting.

2. Responsible for the accounting and month-end settlement of various sub-ledgers.

3. Responsible for the calculation, declaration and settlement of corporate taxes, and assist relevant departments to carry out financial audit and annual inspection.

4. Do a good job in the collection, compilation and archiving of accounting documents, account books, documents, accounting statements and other financial and accounting materials in a timely manner.

5. Do a good job of handing over the original documents and the reconciliation of cash and bank journals with the internal account accountant in a timely manner, and regularly complete the daily bookkeeping and settlement work of the enterprise.

6. Clean up current accounts: The reputation includes receivables and payables, and is responsible for the verification and timely settlement of accounts.

Difference Between Internal and External Accounting: The responsibilities are different.

The difference between external account accounting and internal account accounting: the 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 internal account is an account for the business owner, which does not necessarily require the accountant to be done in accordance with the accounting system and tax law, and each original voucher is not necessarily a formal invoice.

External account: The external account is the account of the enterprise 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 that have been manually and flexibly processed by accountants, doing less income and more costs and expenses, and making false accounts to achieve the purpose of paying less taxes, because the external account is the basis for tax declaration, and the tax bureau collects taxes based on this account. Therefore, the external account cannot reflect the real financial situation of the enterprise.

Internal Accounts:

The internal account is the account for the business owner to see, it does not necessarily require the accountant to be in accordance with the accounting system and tax law, and each original voucher is not necessarily a formal invoice. The internal account of some enterprises is a partial account of the enterprise, that is, the account of income and expenditure without invoicing.

Some enterprise internal accounts are a set of real accounts, invoicing income and expenditure and invoicing income and expenditure are done in the internal account, the business owner looks at the internal account, to know his real financial situation. The internal account is an unscheduled bomb of the enterprise, which must be protected very safely and hidden, and once the internal account is found by the tax, there is a risk of tax penalties.

The differences between internal and external accounting are as follows:

1. The nature is different: external account, taxpayers do not need to be able to obtain legal certificates for the purchase of materials in the process of production and operation, but do not need to issue invoices for the sale of products, and set up accounts outside the normal accounting books, internal accounts: the real accounts within the company, which record all the economic operations of the company, they are for the enterprise managers to see, should include all income and expenditure, and all the documents of the real business must be done.

Chang Pei Ru. 2. Different functions: the role of external accounts, tax avoidance, and internal accounts, which are convenient for enterprise managers to view and reflect the company's real income and expenditure.

3. The internal account, that is, the boss's private account, can best reflect the company's operation, and the external account is the account of the tax bureau, and the original voucher must be legal, and the documents can be selected and made of documents, and the documents are required to be formal and legal invoices and expense documents.

The hazards of setting up internal and external accounts

Off-the-books accounts because taxpayers do not need the supplier's invoice as the reason to reduce the cost of purchase, which may lead to the first merchant not paying or underpaying taxes, and the taxpayers themselves do not issue invoices for the goods sold, which directly leads to the loss of national tax revenue, causing great harm.

Although the state expressly prohibits the establishment of external accounts, some units ignore state regulations, arbitrage funds, adopt false fees and other methods to set up separate accounts, record illegal economic activities, and with regard to off-the-books accounts before selling, there are mainly the following types: off-account cash accounts and bank deposit accounts, that is, small treasury accounts, accounts with additional classified assets, that is, small warehouse accounts, off-the-books cost, equity, profit accounts, etc.

Pro, accounting internal and external accounts are two common types of accounts in accounting work, and their main differences are as follows:

Internal Accounts:Internal account is a kind of account for internal accounting, which is mainly used for internal management and control. It reflects the operation of various departments, cost centers, product lines, etc. within the enterprise, including various expenses, expenses, income, profits, financial status, etc.

Internal accounts do not need to be accounted for in accordance with accounting standards and laws and regulations, so internal managers can freely set internal accounting standards and subjects according to the actual situation.

External accounts. External account is an account prescribed by an enterprise in accordance with accounting standards and laws and regulations, which is mainly used to report the financial status and operating results of the enterprise to the outside world. External accounts include balance sheets, income statements, cash flow statements, etc., which must be accounted for and prepared in accordance with accounting standards.

The external account reflects the external financial status and operating results of the enterprise, and is an important basis for evaluating the performance and decision-making of the enterprise.

In general, both internal and external accounts are important parts of accounting work, and their accounting and management have an important impact on the development and business decision-making of enterprises.