The "Abstract" Column Should Be Standardized.

The "summary" column of accounting vouchers and accounting books is used to reflect the contents of economic business in a concise and concise manner.

However, in the actual business, some accountants ignore the basic work, or record too simple, or too complicated text, it is difficult for others to see clearly the contents of the economic business, not easy for ex post accounting analysis.

In view of this, the author thinks that the "summary" of accounting vouchers needs to express the economic business outlined in the accounting entry accurately in concise text. We should grasp the following points to fill in: 1. cash and bank account.

The cash account is to record and calculate the receipts, payments and balances of cash in the unit.

The contents of the summary should briefly describe the cash income, the object and reasons of the payment.

The bank deposit account is used to calculate the bank settlement business of the unit. The contents of the summary should clearly reflect the entry and exit of the money and facilitate reconciliation.

Therefore, the abstract must have two aspects: the way of settlement and the number of settlement voucher; the object and business content of settlement.

2. accounts receivable and accounts payable.

This kind of subject mainly accounts for the cash flow between the unit and the outside unit or individual. The summary should specify the business contents of the current account, and the relevant settlement methods need not be written.

3., collect, collect and distribute expenses.

The key points of this kind of abstract should be the basis of calculation, allocation standard and time limit, so as to facilitate the inspection and analysis of the implementation of the financial system.

Two examples are illustrated below.

According to the case of 1] wage settlement, the accounting entries of wage settlement are: payable wages, loans, loans: other receivables - employee Loans - water and electricity charges, loans and loans: the cash summary shall be summarized as follows: "issue X monthly wages for employees, deduct XX loans and deduct X water and electricity charges".

Case 2] employees pay for the advance travel expenses and return the balance entries: the management fee, the travel expense, the loan: other receivables, XX, the "summary" of the bookkeeping certificate should be "XX Department XX reimbursement for travel expenses to XX and return the advance balance."

The "summary" of accounting books should be abstracted from the accounting voucher.

If a word is copied, it will add trouble to people.

For example, 1, when registering "other receivables - employee loans" account, it is only necessary to note that "X monthly salary is deducted for borrowing". Case 2, when registering the "management expenses travel expenses" account, you simply remember: "XX Department XX travel expenses to XX".