How to deal with accounting vouchers and how to do accounting vouchers

Of course, into the management costs, there are too many things without invoices, if you don't worry, you can make up for the difference in other aspects...

If there is no account, don't build it, small companies don't have any accounts, by the way, if it is established, those expenses can be put in the middle of the expenses to be amortized, and then all amortized within a year.

1. According to the original invoice.

Borrow: Management Expenses - Office Expenses.

Credit: Cash. If the amount of the receipt is not large, it can also be used as an invoice (according to the invoice management regulations and accounting system, it cannot be used as a basis for reimbursement (accounting).

2. Account building issues: general ledger (general ledger), cash journal, bank deposit journal, sub-ledger (sub-ledger), reference account, etc. The "material custody account" is also a sub-ledger, but in the form of quantity and amount.

Ledgers, pens, folders, if there are invoices, you can directly do the "management expenses", the curtain to see whether the amount is large, if tens of thousands, it is best to do the long-term amortization of expenses, to amortize within the year, if the amount is not large, it will be directly disposed of. If there is no invoice, it is best not to make the receipt, you can use other invoices to offend, such as the invoice for daily necessities and food in the supermarket, and just note the purpose behind the invoice.

In addition to your above account, the sub-ledger must be built, especially the receivables and payables, and in general, the details must be clear. Finally, the principle of accounting is that the clearer the accounting, the better, and the more ambiguous and problematic it is.

Well, it's complicated. You need to build your initial accounts carefully, and don't be sloppy because you think it's complicated. Because the initial establishment of accounts has a lot to do with future bookkeeping.

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. Review according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. According to the accounting vouchers, register various subdivisions of the round bend and filial piety accounts.

3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements, make the figures accurate, complete in content, and analyze and explain the draft.

6. Bind the accounting vouchers into a book and keep them properly.

How to keep the voucher is booked as follows:

Filling in accounting vouchers is a daily work for financial personnel, and mastering the requirements for filling in accounting vouchers is an important part of accounting work. Accounting vouchers are the basis for registration and reporting, and a slight difference will affect the later work.

Step Method

1. It should be based on the original voucher that is verified and correct: the accounting voucher must be accompanied by the original voucher that has been verified as true, complete and legitimate. Except for the accounting vouchers for settlement and correction of erroneous accounts, which can be omitted from the original vouchers, other accounting vouchers must be attached with the original vouchers.

2. Correctly fill in the accounting subjects and sub-items and prepare accounting entries: when filling in the accounting subjects, the full name of the accounting subjects should be filled in, and no abbreviation should be allowed. In order to facilitate the registration of journals and sub-ledgers, it is also necessary to fill in sub-headings and even group sheds to detail.

The accounting entries prepared in the accounting vouchers should generally be one loan or one more loan, so as to avoid the accounting entries of multiple loans and multiple loans.

However, for some special accounting entries, for example, when recovering joint venture investment, only more borrowing and more lending can explain the ins and outs, an accounting voucher should be filled in according to multiple loans and multiple loans, and it cannot be split into several simple accounting entries or accounting entries of one borrowing and multiple loans, and one borrowing and one loan. However, accounting entries of borrowing more than borrowing are not common in accounting practice.

When filling in the accounting vouchers, the accounting vouchers can be filled in according to one original voucher, the accounting vouchers can also be filled in according to several original vouchers of the same kind, and the accounting vouchers can also be filled in 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. Otherwise, the abstract cannot be filled, the accounting subjects lose their correspondence, the audit is difficult during bookkeeping, and it is easy to cause bookkeeping errors.