How to compile accounting vouchers and how to make accounting vouchers

An economic transaction is not just one accounting voucher, if it involves payments and transfers, it is necessary to compile several vouchers.

In other words, do you use a single-entry voucher or a double-entry voucher?

1 purchased a material for 10 yuan, but did not give money.

Borrow: Raw Materials Credit: Accounts Payable.

2. Sell to Company B for 20 yuan and confiscate the money.

Borrow: Accounts Receivable Credit: Income from Main Business.

3. Transfer material cost.

Borrow: Cost of Sales Credit: Inventory Goods.

I bought cloth and took it to be processed, but I got it back but I haven't paid for it yet.

Credit"Consignment of processing materials"The cost includes the cost of the materials actually consumed in the processing, the processing expenses paid, the transportation and miscellaneous expenses that should be borne by the customer, and the taxes paid.

Entries are not debit: cost of principal business credit: accounts payable.

1. When the materials are sent to others for processing.

Borrow: Commissioned processing materials Credit: Raw materials.

2. When paying the processing fee, borrow: commissioned processing materials Tax payable - VAT payable (input tax) Credit: bank deposit.

3. When paying withholding and paying consumption tax, borrow: entrusted processing materials Credit: bank deposit.

4. When the entrusted processing materials are recovered and put into storage, borrow: raw materials Loan: entrusted processing materials.

5. When the entrusted processing products are directly sold, borrow: accounts receivable Credit: tax payable - value-added tax payable (output tax).

PS: Revenue from product sales Entrusted processing of taxable consumer goods to recover direct sales, no consumption tax is levied, so consumption tax accounting is not required.

It's these three, but it should be followed by: borrowing: entrusting processing materials - a company.

Credit: Raw materials (depending on the material category of the things you sent) When they are recovered, they are: Borrow: raw materials.

Credit: Commissioned Processing Materials-a

Because the payment for the goods has not yet been paid, it is: borrowing: entrusting the processing of materials.

Credit: Accounts Payable - A company.

How to do the accounting voucher: 1. First get the accounting voucher and write the date first, and write the last day of the month; 2. Then there is the abstract, which writes the main content of the accounting voucher, such as paying expenses or repaying loans. I'll take office expenses and car fares as examples; 3. The abstract is completed, and then the account, the debit:

Management expenses, office expenses, and trolley fees are credited to management expenses; 4. The first-level subjects are written, and the second-level subjects (i.e., detailed accounts) should also be found, in this case, office expenses and car expenses; 5. The account is completed, and then the amount, and the amount of the debit should be written in the debit position, not to the credit; 6. Then there is the credit account, which is paid in cash, that is, the cash in hand is reduced; 7. Level 2 subject, that is, the name of the cashier; 8. The amount is written in the position of the credit; 9. The total amount should be written in the total column, and the borrower should write it, and the loan should be equal; 10. The number of vouchers and the number of attached documents should also be written; 11. Finally, write the name of the single person, and the voucher is completed.

Legal basisAccounting Law of the People's Republic of China

All units must carry out accounting, fill in accounting vouchers, register accounting books, and prepare financial accounting reports on the basis of actual economic and business matters. No unit may conduct accounting with false economic and business matters or materials.

1. The compilation of daily income and expenditure business summaries should be standardized and unified.

According to the size of the business volume, 3-5 people are set up to prepare accounting vouchers, and all personnel strive to use a unified format and wording. In this way, the summary of the accounting books reflects the overall consistency, and more importantly, it can give full play to the function of the "fuzzy query" section of the computer query system.

2. The preparation of the abstract should be "concise" and "clear".

The so-called concise means simple and clear. A summary that is too brief does not convey the economic content clearly. Therefore, it is necessary to grasp the key points within the number of words set by the computer and express the economic content as comprehensively as possible.

3. The preparation of the abstract should be accurate.

For the same accounting voucher reflecting different economic contents, each economic content accurately corresponds to a summary, and the same summary cannot be used generally.

The current credit and debit accounting method and accounting basic work standards allow for the preparation of accounting vouchers for multiple loans with one loan, multiple loans for one loan, and multiple loans and multiple credits under special circumstances. The widely used accounting computerization software generally has the function of "modifying the summary", which provides conditions for accurately compiling the summary of accounting vouchers.

Fourth, the correction of erroneous account summary specifications.

For the accounting voucher after bookkeeping, if an error is found, the summary when the original erroneous voucher is reversed in red is "cancel the voucher of a certain day of a certain month", and at the same time, the summary of the correct accounting voucher written in blue is "revise the voucher of a certain number on a certain day of a certain month". positive" indicates that the voucher has been modified.

Fifth, the necessary figures need to be reflected in the abstract.

1.A timed summary is required.

2.A summary of the number of people is required.

3.A summary of the quantity is required.

Although the compilation of accounting summary is only a small part of the whole accounting work, it plays an extremely important role in the process of accounting work towards more scientific and standardized management.

Classify the original documents.

First of all, after taking the original voucher, it is necessary to check whether it complies with the accounting procedures. If it is an invoice, check whether there is a tax supervision seal, and then look at the following four points:

Whether the uppercase amount is consistent with the cut point;

whether there is a signature of the person concerned;

Whether the name of the payment unit, the date on which the voucher was filled, the content of the economic business, the quantity, the unit, the amount and other elements are complete;

Whether there is a signature of the invoicing unit.

Preparation of accounting vouchers: according to the classification of the original vouchers, we can make vouchers, vouchers are also called summonses, and there are several original vouchers attached to the vouchers, just fill in a few.

Register the account books: After the voucher is approved, it is time to register the account books.

First, the vouchers are numbered in chronological order, and then registered to the corresponding account books one by one according to the accounts on the accounting vouchers.

Only the cash and bank deposit journals in the account books should be cleared and settled on a daily basis, the balance of the cash account should be checked with the inventory, that is, the amount of cash in the safe, the balance of the bank account should be checked regularly with the bank statement, and the other sub-accounts should be settled once a month.

Accounting voucher summary: is to bring together the accounts and amounts of accounting vouchers, the order of summary is: according to the number on the voucher in the order, and then according to the account on the voucher to do a T-shaped account, a subject of a copy of an account, and finally total, to see whether the total total of the debit is equal to the total total of the credit, equal, the description is flat, and then the data is copied on the summary table of the accounting voucher.

Register General Ledger: Register the general ledger according to the summary table of accounting vouchers for the trial balance.

The registration general ledger is a bit different from the subsidiary ledger, where the debit and credit side each have one line, while the general ledger is the credit side on one line.

Reconciliation, settlement: after the general ledger should be reconciled and settled, as long as the voucher is correct, the registered account should also be correct, now with financial software, this can be guaranteed, but manual bookkeeping, it is not guaranteed, so it is necessary to reconcile frequently, so that the account certificate is consistent, the account is consistent, the account is consistent, and the account table is consistent.

Preparation of accounting statements: After the general ledger is recorded, the trial balance is completed, and the financial accounting statements can be prepared.

Legal analysis: 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 summary table of the original vouchers. 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.

Legal basis: Accounting Law of the People's Republic of China

Article 1 This Law is enacted in order to standardize accounting behavior, ensure the authenticity and completeness of accounting materials, strengthen economic and financial management, improve economic efficiency, and maintain the order of the socialist market economy.

Article 2 State organs, social organizations, companies, enterprises, public institutions and other organizations (hereinafter collectively referred to as units) must handle accounting affairs in accordance with this Law.

Article 3 All units must set up accounting books in accordance with the law, and ensure their authenticity and completeness.

Article 4 The person in charge of the unit shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the unit.

Article 5 Accounting institutions and accountants shall conduct accounting and exercise accounting supervision in accordance with the provisions of this Law. 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.