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The Standardization Of Accounting Voucher Entries In Financial Accounting

2014/2/12 15:44:00 32

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Financial Accounting Accounting Voucher Entry Specification

1. The abstract must describe the pactions recorded in a comprehensive and accurate way .

1. abstract the bookkeeping items reflected in the contents should be comprehensive and comprehensive: for example, < a href= "http://www.91se91.com/news/index_cj.asp" > reimbursement voucher < /a >, the summary should indicate who reimbursement, what time to use what matters and what kind of cost.

For example, "Zhang San reimbursement for April inspection tour fees", "Li Si reimbursement to entertain a certain company business personnel hospitality".

2. abstract terms should be strict and standard: the reimbursement person usually writes the actual reimbursement person (that is, who actually spends money, rather than the person who represents the reimbursement procedure - for example, when the leader of the secretarial leader performs the reimbursement formalities, the actual reimbursement person is the leader himself). Besides, the names of the accounting vouchers should be used in full names instead of their duties (for example, they can not use the words "Li Chang" and "Wang manager").

> by analogy, the unit name should be used as far as possible, instead of using the place name instead of the local subsidiary, agent, supplier or customer.

All those involved in the confirmation of claims and debts must use the full name or full name of the other party, so as to avoid confusion when multiple similar names appear.

3., we should try to reflect the accounting personnel 'thinking of confirming pactions or accounting estimates, especially the accounting vouchers: for example, amending the amortization expenses, in addition to making the annexes that can reflect the whole cost of the supplementary amortization expenses, we should explain the main reasons for the supplements and the period of the supplement during the entry of the voucher.

For example, "because of the delayed signing of the rent contract, the rent amortization in January 2012" is added. "Because the estimated amount is lower than the actual amount, the amortization of office decoration fees in 2013 6-8" is added, "amortization period is changed from 3 years to 2 years, and the amortization of pfer fees in 1-6 months 2013" is added.

two, < a href= "http://www.91se91.com/news/index_c.asp > > accounting voucher < /a > the use limit of borrower subject number /p >

when entering accounting vouchers, accountants often speed up the entry of accounting vouchers at that time, and take a method of borrowing more loans in a certificate.

There are several points to note:

1. allows an accounting entry that borrows more than one loan or borrows more than one loan.

< a href= "http://www.91se91.com/news/index_c.asp" > borrowing subjects < /a > refer to "last level subjects".

First, borrowing more loans or borrowing more than one loan, "one" means that only one "last class" is allowed in the debtor or lender.

For example, the following accounting entries belong to "borrowing more than one loan":

borrowing: administrative expenses - municipal pportation costs 100

Loan: cash in stock 100

borrowing: selling expenses - business entertainment fee 200

Loan: cash in stock 200

the above entries record two reimbursement businesses, which can be done in an accounting voucher, with two borrowers, last level subjects, and a credit last class.

If the above business is reimbursed by the same person, it can also merge the credit subjects:

borrowing: administrative expenses - municipal pportation costs 100

borrowing: selling expenses - business entertainment fee 200

Loan: cash in stock 300

generally speaking, when dealing with pactions of different nature, the entry of credited entries is preferably consistent with the amount of one loan. Even if there is only one debit or credit subject, there is no need to merge; the entry of cash and bank vouchers should not be merged.

For example, the following bank collection vouchers belong to "one loan and more loans", and the borrower's subjects should not be merged to maintain the same flow as the bank statements:

borrow: bank deposit -1088 account 200

Loan: accounts receivable -A customer 200

borrow: bank deposit -1088 account 500

Loan: accounts receivable -B customer 500

2. pitional subjects are not allowed to carry forward in a document:

for example, the following entry is not allowed in the same Voucher:

borrow: inventory goods 200

Loan: production cost 200

borrow: main business cost 200

Loan: inventory goods 200

in this certificate, the "goods in stock" is a pitional subject, which must be processed by two accounting vouchers.

At the same time, such a practice also violates the above first restrictions on "multi loan and multi loan", and borrowers and lenders have two last level subjects.

also note that the following certificate is also in violation of the "multi loan and multi loan" restriction: suppose Zhang three borrowed 200 yuan reserve money and repaid it in the same month, and the accounting personnel handled it in a credential for convenience:

borrow: other receivables - Zhang three 200

Loan: cash in stock 200

borrow: cash cash 200

Loan: other receivables - Zhang three 200

when the debtor and lender have multiple last level subjects, the existing financial software system is unable to distinguish the one-to-one correspondence, and the system only recognizes the last level subjects as the other subjects by default.

For example, if the above production cost is pferred to the inventory commodity and then pferred to the main business cost, the other business subject of the main business cost should be an inventory item, but if it is processed in a certificate, when it inquires the subsidiary ledger, its other subject will become the production cost (because the production cost appears before), and the other item is also the production cost.