With regard to borrowing and disbursements of the daily imprest and reimbursement

Reserves. There are two kinds of systems, one is the imprest system, which is to give you 600 yuan, how much to reimburse for how much you usually spend, and it is also to make up the quota, and always keep 600 yuan in hand, and the other is the non-imprest system, after borrowing, return to the company to refund more and make up for less.

So one is to reimburse you 510 yuan, and the cashier will give 510 yuan in cash, so that the reserve fund in your hand is still 600 yuan; The other is to ask you to return 90 yuan to the company, so that the reserve fund loan in your hand is 0.

The reserve fund is the same as the account from the company, and the amount of the documents taken up for reimbursement can also be correct, just 1. When A borrows, ask him to write a 2300 debit note, and you register it on the credit side of the cash journal with the debit note.

Spend as much as you want, because the money you borrow will be accounted for, the account you reimburse will be offset in the special account, and other expenses will also be accounted for in your own account, which is a financial matter.

600 has been financially linked to your other receivables, and the amount of reimbursement for you should be 160 + 100 + 250 yuan, but you must have a compliant invoice.

The reserve fund has been kept in your hands for later use. If it is not deducted at the time of reimbursement, it will only be returned at the end of the year or at the time of separation. For example, if you go to reimburse the purchase of goods, travel expenses, ** expenses totaling 510 yuan, the cashier will give you 510 in cash.

Summary. Hello dear, glad to answer for you! Departmental Borrowing Allowance and Individual Borrowing Allowance?

The reserve fund is the reserve fund allocated by the enterprise to the internal user unit or individual employees as a reserve for sporadic expenses. According to the management needs, the reserve fund allocated by the enterprise can adopt the one-time reserve fund or the fixed amount reserve system, and the reserve fund (petty cash) can be accounted for in the detailed account of "other receivables one by one reserve", which is the amount allocated by enterprises, organs, institutions or other economic organizations to internal units or staff that are not independently accounted for for travel expenses, sporadic purchases, sporadic expenses, etc.

Hello dear, glad to answer for you! Departmental Borrowing Allowance and Individual Borrowing Allowance? The reserve fund is the reserve fund allocated by the enterprise to the internal user unit or individual employees as a reserve for sporadic expenses.

The reserve fund allocated by the enterprise, according to the management needs, can adopt the one-time reserve fund or the fixed amount reserve system, and the reserve fund (petty cash) is the amount allocated by the enterprise, agency, institution or other economic organizations to the internal units or staff of non-independent accounting for travel expenses, sporadic early purchases, sporadic expenses, etc.

Pro, the reserve fund is the money allocated by the old enterprises, organs, institutions or other economic organizations to the internal units or staff of non-independent accounting for travel expenses, sporadic purchases, sporadic expenses, etc. Borrowing refers to a transaction between a borrower and an individual investor, and the investor is optimistic about the project and lends money to the borrower.

Regarding the debit and disbursement and reimbursement, how do cashiers register cash journal books.

Hello, 1. The reserve fund is generally kept by the cashier. 2. It is not necessary to maintain the reserve fund of Dingyou and potato amount. However, when the reserve fund runs out, you can go and get some more reserves.

3. When reimbursement, if it is cash, it will be recorded as paying xx expenses, and the good ones will be reduced in cash. It's all very simple, and the shed is high]] >

The reserve fund is based on the needs of the unit funds to fill in the withdrawal form or check cash withdrawal at the opening bank, and the accounting treatment is, borrowing: cash in stock, credit: bank depositing filial piety funds.

When expenses are incurred, fill in the expense reimbursement form, and then pay the reimbursement payment, and the accounting treatment is, borrowing: Cong Jing management expenses and other accounts, credit: cash in hand.

The entries for the borrowing and disbursement are:

Borrow: Reserve.

Credit: cash on hand.

Entries for reimbursement of borrowed reserves:

Borrow: administrative expenses, sales expenses, etc.

Credit: Reserve.

Sales expenses refer to the expenses incurred by enterprises in the process of selling products, self-made semi-finished products and providing labor services.

Including the packaging costs, transportation costs, advertising costs, loading and unloading costs, insurance premiums, consignment sales fees, exhibition fees, leasing fees (excluding financial leasing fees) and sales service fees, sales department staff salaries, employee welfare expenses, travel expenses, depreciation costs, repair costs, material consumption, amortization of low-value consumables and other expenses borne by the enterprise. Sales-related travel expenses should be included in sales expenses.

Management expenses refer to the expenses incurred by the administrative department of an enterprise for the management and organization of business activities.

Including company funds, trade union funds, employee education expenses, labor insurance premiums, unemployment insurance premiums, board of directors fees, consulting fees, audit fees, litigation fees, sewage fees, greening fees, taxes, land use fees, land loss compensation fees, technology transfer fees, amortization of intangible assets, amortization of start-up expenses, business entertainment expenses, bad debt losses, provisions for the decline in the value of inventories, inventory losses, damage and scrapping (reduction of profits) losses, and other administrative expenses.

The company's expenses include salaries, bonuses, employee benefits, travel expenses, office expenses, depreciation expenses, repair costs, material consumption, amortization of low-value consumables and other company expenses.

Debit and disbursement reserves, accrual in the cashier's account: debit and disbursement of reserves; - cash account credits;

When reimbursing expenses, the cashier's account is credited to: reimbursement of travel expenses, recovery of the balance - cash account income debit;

When the reimbursement expense is greater than the borrowing, the cashier's account is credited to: reimbursement of travel expenses, payment of borrowing-cash account expense.

Cashier's reserve is bookkeeping.

The procurement reserve of the purchasing department, the change reserve of the cashier department are all called the reserve, the reserve is a special form of cash of the unit, and the cash is not kept and collected by the cashier, but by the personnel of each department in accordance with the prescribed scope of use, so as to carry out business flexibly and improve work efficiency. Cashiers shall understand the custody and use of the reserve fund of the unit, and go through the procedures for advance borrowing and reimbursement in accordance with the provisions to ensure the safety and integrity of the reserve fund.

Each department of the enterprise shall fill out the "reserve loan form", on the one hand, the financial department should manage the need to approve the sporadic expenses, and on the other hand, the cash will be disbursed on the basis of this document. Let's do a quiz before studying, click on the test, I am not suitable for studying accounting.

The first method: when the employee borrows money with the debit note, you directly register the cash journal, and when you come back for reimbursement, you will register it again according to the actual amount paid to him, so that although you have registered in the journal twice, the total amount is still the expense reimbursed by the employee.

The second method: when the employee takes the debit slip to borrow, do not register first, use the debit slip as a voucher, and when the employee comes back for reimbursement, pay him the difference, and register it according to the total amount he reimburses.

The payment of the debit is only once, and it will not appear again in the future, and there will be a "other receivable" on the financial account - so-and-so, this person will definitely ask him to return the loan before leaving the company, as for the reimbursement form in the future, you forget about borrowing money before, and you can reimburse him according to the normal reimbursement, there is no duplication, because if he does not borrow, you will also reimburse him, and the part he borrowed money is an owe to the company, which is always recorded in the financial account, you don't have to worry, For example, he borrowed 1,000 yuan from the reserve, and later reimbursed 300 yuan for expenses, and he gave you another 300 invoices, and you spent a total of 1,300, of which 300 had invoices, and the other 1,000 was recorded in the financial "other payables", right?

1. Management. The reserve funds received by each budget unit shall be managed in accordance with the "Regulations on Cash Management" issued by the State Council of the First Pure Court, and the economic transactions of the units shall be settled by bank transfer, except for the scope of cash that can be used within the prescribed scope. Reserve fund management includes loan management and custody management.

Borrowing. 1. Each department of the enterprise fills in the loan form for preparation, on the one hand, the financial department approves its sporadic expenses to facilitate management; On the other hand, cash is disbursed on the basis of this document.

2. The sporadic fraud reserve of each department shall generally not exceed the prescribed amount, and shall be approved by the manager of the enterprise department in case of special needs.

3. The sporadic reserve borrowing and disbursement of each department shall be sent to the financial department reserve management personnel (cashier) on a regular basis to reverse the borrowing and disbursement or supplement the reserve.

Custody. 1. The reserve fund account should be set up for the income and expenditure of the reserve, and the income and expenditure table should be prepared and sent to the manager.

2. The reserve fund shall prepare a list of reserve expenditures on a regular basis according to the invoices obtained, and reflect the expenditure of the reserve fund in a timely manner.

3. The reserve account should be settled monthly.

4. The cashier should properly keep all kinds of bills related to the reserve.

Regardless of the method adopted for the management of the reserve, the procedures for the advance borrowing, use and reimbursement of the reserve should be strictly enforced.

2. The treatment of reserve reimbursement varies according to the different management systems of enterprise reserve funds. The imprest management system can be divided into two types: imprest system and non-imprest system.

1. The impact of overdue reserves.

First, if the reserve fund is overdue, the reserve fund function will be turned off, and the reserve fund can no longer be accessed, and the overdue will also affect the use of products such as Huabei and Borrow, resulting in all the functions of these products being closed;

Second, after the deadline, you need to charge a fee, the current standard is 0 28 yuan per day, and the specific fee is subject to the actual data of each user's own reserve page;

Third, if the reserve fund is overdue, it will affect the sesame points on Alipay, and the sesame points will decline, which will affect the use of many functions on Alipay in the future. At present, Alipay has not clarified whether it is on the credit information of the People's Bank of China because the amount is not large, but it is not ruled out that it will be connected to the credit information system of the central bank in the future.

Second, the main role of the reserve.

1. Advance travel expenses: generally received according to the estimated amount, and reimbursed once after expenditure, and the excess will be refunded and the deficiency will be compensated. If the previous account is not settled, no further advance shall be made.

2. Sporadic procurement: that is, the person in charge of the designated reserve fund shall receive it according to the prescribed amount, and the person who shall make up the original quota shall be reimbursed according to the prescribed procedures after expenditure.

3. Daily expenses of departments and branches. The company's relevant departments and branches have more daily expenses, and the efficiency of each reimbursement is low. Implement the reserve fund and manage it quickly.

Precautions: 1. Determine the amount of reserve according to actual needs, such as 130,000 yuan per month for branches;

2. After the reserve fund is disbursed, the department shall prepare a detailed list of expenses according to various expense vouchers;

3. Regularly reimburse to the finance and accounting department, generally on a monthly basis, and receive back the reserve funds used.