Two Sets Of Accounts And Two Accounts In One Plan Analysis

1, usually enterprises in different purposes, in order to meet the different requirements of the same accounting body prepared two sets of accounts, or even more accounts.

These purposes usually include:

(1) accounts reflecting the actual operation of enterprises: internal accounts (management accounts)

(2) to cope with the accounts of tax authorities: external accounts (tax accounts).

(3) accounts for loan needs:

(4) accounts for customs inspection:

(5) in order to apply for high and new qualifications: Gao Xinzhang

2, two sets of accounts or multiple sets of accounts: for the same accounting entity, for the same accounting period, different accounting methods are used to make different trade-offs for the economic pactions occurring, and different accounting methods are used, resulting in different accounting results of each account.

3, generally speaking, most enterprises are two sets of accounts: internal accounts and external accounts.

4, why do enterprises need two sets of accounts? China's tax environment is too bad. If enterprises pay taxes in full, many private enterprises, especially small and medium-sized enterprises, will have heavy burden or even be unable to survive. The original accumulation of many enterprises is accomplished by evading taxes and evading taxes.

In order to reduce the tax burden, enterprises should take account of less income and record costs and other methods to carry out accounting. In addition, managers of enterprises need to have financial data showing the real situation of enterprises, so that they can manage the enterprises with financial data.

Therefore, enterprises prepare two sets of accounts.

Two, two sets of books correctly.

1, internal accounting objective: the objective of internal accounts is to show the actual situation. Therefore, the emphasis of accounting is substance, not form.

For example, salesmen ask people to wash their feet, do not have invoices, write a piece of paper, they can enter accounts after examination and approval, for example, send a red envelope and write a piece of paper.

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2, external accounting objectives: in line with the requirements of the tax law, with emphasis on invoices.

3, two sets of accounts procedures: first from the internal accounts, the internal accounting documents after the increase or decrease, pformation for external accounts.

(1) Photocopying: for normal business, such as income, cost and expenses, the receipt of the invoice is photocopied, the original is used as the bookkeeping voucher for the external account, and the photocopy is used as the bookkeeping voucher for the internal account.

(2) reduction: for documents that do not conform to the requirements of the tax law, such as non Invoicing revenue, no Invoicing cost, only accounting in the accounts, not accounting for external accounts.

(3) increase: in order to keep more records of costs, such as invoices which are more open, they are not actually occurring. They are accounted for only in the external accounts, not in the accounts.

(4) conversion: if there are no invoices for some expenses, invoice is issued in another name.

For example, a red envelope should be sent, and the account should be recorded on the basis of a note to the "business entertainment fee" or even to the detailed subject "Commission". Then replace it with a gas invoice, and account for the "vehicle cost".

And so on.

(5) after photocopying, reducing, increasing and changing, the internal and external accounts have their original vouchers respectively, and they are accounted for according to their original vouchers.

Three, two sets of accounts and multiple accounts.

There is still a close relationship between the two sets of accounts. The difficulty of multiple accounts will be greater. The more chaotic the accounts are, the more serious the confusion will be.

No matter how many sets of accounts the enterprise has, the internal accounts are always the foundation, the external accounts are the reference, through certain methods, find out the most correct account sets and eliminate other accounts.

Four, two sets of accounts and ERP, to two accounts after the data or the data of internal accounts for ERP, because external accounts are usually very inaccurate, and the actual difference between the enterprise is too large, the external accounting data for ERP, will be a disaster.

If the internal accounting data (of course) must be ERP, after the completion of the two ledger, the data will be re initialized according to the data after the completion of the two ledger and new account sets will be set up for ERP.