If you don t have enough cash on your books at the time of bookkeeping, you can borrow money from th

You just need to keep your bookkeeping to reflect the truth.

The boss pays for it himself, which in itself is a kind of borrowing from the boss by the company. Because the expenses incurred belong to the company's business, and the money is paid in advance by the boss.

The boss will take the original voucher of expenditure (such as the cash receipt, invoice, etc.) of the other party to the company, and the company will make accounts according to the original voucher

Borrow: management fees, etc.

Credit: Other Payables - Boss.

You can additionally fill out the loan form, complete the corresponding procedures, and borrow money from the boss:

Borrow: cash on hand, etc.

Credit: Other Payables - Boss.

When bookkeeping, there is insufficient cash on the book, which means that the account is recorded incorrectly or omitted.

Because there is no cash to complete the payment, it cannot be paid, but there will be no insufficient cash on the books at the time of bookkeeping, and there can be cash on hand at the time of payment.

There is no cash to pay externally, so you can borrow money from the company.

Borrow: cash on handCredit: Other Accounts Payable --- Company

If the boss pays the money and doesn't withdraw cash from the bank, your account will never be even.

If you will withdraw cash from the bank and return it to the boss before the end of the month, you can delay the bookkeeping time until about the end of the month, and the cash journal cannot be in deficit anyway.

And even if you want to borrow money, you will borrow: bank deposits Credit: other payables.

I've never seen a borrowed: cash in hand.

You still suggest that the boss try to pass through the bank for capital turnover, otherwise you can't make a regular account.

It can be written like this, add the detailed account - the name of the boss - when the name of the boss is carried forward at the end of the year, and then use the profit of the current year to offset the other payables - the name of the boss.

No. If the book amount of cash in hand does not match the actual number, the cash will be negative. It does not comply with the provisions of the Interim Regulations on Cash Management.

If you do use your own money to buy office supplies, you will directly find the leader to review and sign the documents and reimburse. If the unit has cash in the current month, reimbursement is sufficient; If there is no cash in the unit for a long time, an IOU will be made in the name of the unit, that is, the unit will borrow the cash of the person who buys office supplies. When borrowing:

Borrow: cash on hand

Credit: Other Payables - Personal.

Reimbursement Expenses: Borrow: Management Expenses (etc Accounts).

Credit: Cash. Repayment: Borrow: Other Payables - Personal.

Credit: Cash.

No. If you use your own money to buy office supplies and then directly credit the cash in hand, then the book amount of your cash in hand does not match the actual number, and the cash will be negative. It does not comply with the provisions of the Interim Regulations on Cash Management.

If the cashier does not have cash in stock, he advances money to buy office supplies, but he should record how much money he counts, and he should record it clearly, and the cash of the unit should not be mixed with the individual's as much as possible, and the temporary advance should be returned in time. The above situation does not exist in general units.

When you buy office supplies with your own money, you don't do accounting processing for the time being, after buying, fill in the cancellation form with the invoice, and sign with the relevant leaders, you can take back your money, and do accounting processing at this time, if you pay directly from the bank, borrow: management expenses Credit: bank deposits; If there is no money to pay in the account, you can do the following accounting treatment, borrow:

Management Expenses Credit: Other Payables-a, when there is money and then pays, the accounting treatment is Loan: Other Payables Credit:

Bank deposits.

There is no trick to reconciling cash flow accounts, only one by one. Cash should be counted every day, as long as you make sure that there are no errors in the records of each day, this should not happen, and if there are mistakes, you can only reconcile them one by one.

Relevant knowledge reconciliation is reconciliation of accounts. In accordance with the requirements of the "Accounting Basic Work Specification", each unit shall regularly check the relevant figures recorded in the accounting books with the treasury branches in kind, monetary funds, valuable units or individuals, etc., to ensure that the account certificates are consistent, the accounts are consistent, and the accounts are consistent, and the reconciliation work is carried out at least once a year.

As far as cashier work is concerned, the main contents of reconciliation are:

1) Verification of accounts. Check whether the time, number, content and amount of the accounting books and the original vouchers and accounting vouchers are consistent, and whether the bookkeeping direction is consistent.

2) Account reconciliation. Check whether the records in different accounting books are consistent. Including: reconciliation of the balance of the relevant accounts in the general ledger; Reconciliation of general ledger with sub-ledger; General ledger and journal reconciliation, etc.

3) Reconciliation of accounts. Check whether the records in the accounting books are consistent with the actual amount of property, etc. Includes:

Reconcile the book balance of the cash journal with the actual cash inventory; Reconciliation of the book balance of the bank deposit journal with the bank statement; The book balance of various accounts receivable and payable is checked with relevant debts and creditor's rights units or individuals.

1. Can small-scale taxpayers not keep accounts?

Small-scale taxpayers need to keep accounts. After the establishment of a small-scale taxpayer company, regardless of whether it is in normal business or not, as far as the tax authorities are concerned, it is a company that has already carried out business activities, so it must have its own accounting books and attach vouchers that meet the regulations. Even if a business does not operate or issue invoices, it must file a tax return.

Small-scale taxpayers need to do the following: 1. Fill in the accounting vouchers according to the original vouchers or the summary table of the original vouchers; 2. Register cash journal and bank deposit journal according to the receipt and payment accounting voucher; 3. Register the detailed ledger according to the accounting voucher; 4. Summarize and prepare account summary tables according to accounting vouchers; 5. Register the general ledger according to the account summary table; 6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and sub-ledger.