Accounting Voucher Entry Specification For Financial Accounting

1. the accounting items reflected in the contents should be comprehensive and comprehensive: for example, reimbursement vouchers, the summary should indicate who reimbursed, what time to use for what matters and what kind of fees.

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

2. the 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 procedure, the actual reimbursement person is the leader himself). In addition, the names of the accounting vouchers should be used in full names instead of their duties.

3. summary should try to reflect the accounting personnel to confirm paction pactions or accounting estimates, especially the accounting vouchers: for example, amortization costs, in addition to producing accessories that can reflect the overall cost of the supplementary amortization expenses, when entering the voucher summarization, it is necessary to explain the main reasons for supplement and the period of renewal.

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. Usage limit of accounting voucher borrowers' subjects

When entering accounting vouchers,

People 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. it is not allowed to borrow more than one loan.

The loan subjects here 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 - city traffic 100

Loan: cash in cash 100

Sales: sales expenses - business entertainment 200

Loan: cash in cash 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, the credit subjects can also be merged.

Borrowing: administrative expenses - city traffic 100

Sales: sales expenses - business entertainment 200

Loan: cash in cash 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". The borrower's subjects should not be merged to maintain the same flow as the bank statements.

Borrow: bank account -1088 account 200

Loans: accounts receivable -A customers 200

Borrow: bank account -1088 account 500

Loan:

-B customer 500

2. pitional subjects are not allowed to carry forward within one document:

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

Borrow: stock goods 200

Loan: production cost 200

Borrow: main business cost 200

Loan: inventory merchandise 200

this

Inside, 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.

In addition, we should also note that the following credentials are also against the "multi loan and multi loan" restriction: suppose Zhang three borrowed 200 yuan reserve money and paid it in the same month.

Borrow: other receivables - Zhang three 200

Loan: cash in cash 200

Cash: cash 200

Loan: other receivables - Zhang three 200

If we borrow more loan vouchers, we will lead to the confusion of the "other subjects", which will be harmful to the proper use of the ledger.

When borrowers and lenders have multiple last level subjects, the existing financial software system is unable to distinguish the one-to-one relationship, 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.