• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Compiling Accounting Bookkeeping Voucher Summary Guidance

    2016/2/27 20:16:00 29

    AccountingBookkeeping VouchersSummary Guidance

    According to the volume of business, colleges and universities set up 3 person - 5 or more bookkeeping vouchers respectively, and all personnel strive to use uniform format and unified wording.

    This makes

    Accounting books

    The summary reflects the consistency of the whole, and more importantly, it can give full play to the function of "fuzzy query" in the computer query system.

    Therefore, the sentence of "subject + predicate + object" is adopted for daily revenue and expenditure business.

    That is to say, the three basic elements are the subject, object and content of economic behavior.

    Although the unified wording is rather difficult at the early stage of implementation, as long as we pay attention to communication, mutual communication and careful summary in our work, we believe that we can achieve unity and coordination soon.

    For example, Zhang Ping bought 150 yuan for office use in cash.

    Abstract: Zhang Ping Bao's office pen.

    Using this sentence pattern,

    Accounting

    "Fuzzy" query, as long as the input "Zhang Ping", that year and all previous years, all of Zhang Ping's business, the required data is clear at a glance.

    Fully embodies the convenience of computerized accounting.

    High efficiency

    And the advantage of speed.

    Simplicity is simple and clear.

    Too simple a summary can not express clearly the economic content.

    Therefore, we should grasp the key points in the number of words in the computer set, and make the economic content as comprehensive as possible.

    For example, Zhao Yongfa of Chinese Department borrowed 5000 yuan from Beijing to purchase information.

    Borrowing loans for Zhao Yongfa, not borrowing money for Zhao Yonghua, nor borrowing money.

    For the same bookkeeping voucher reflecting different economic contents, each economic content corresponds to a summary accurately, and the same summary should not be used in general.

    The current debit and credit bookkeeping method and the basic accounting work standards allow for the preparation of a bookkeeping certificate with multiple loans, one loan and more loans, as well as multiple loans and loans under special circumstances.

    At present, the widely used accounting computerization software generally has the function of "modifying summaries", which provides conditions for the accurate compilation of the accounting voucher summaries.

    For example, physics department Zhou Bin borrowed 4000 yuan to attend a meeting in Shijiazhuang. When he returned to reimbursement, he paid 1500 yuan for travelling expenses, and 500 yuan for meeting expenses. He spent 1500 yuan on purchasing books for department reference rooms, and returned the balance of 500 yuan.

    The summary should be compiled according to the accounting entries corresponding to each economic business: Zhou Bin, stone, meeting travel, Zhou Bin's meeting fee, Zhou Bin's information fee and Zhou Bin's loan.

    If this document is used in a general summary, the "meeting fee" subject, "information fee", "receipts and payments" in the accounting books should be reflected in the summary of travel expenses.

    Some accountants are often overlooked about the details of the work, which will bring inconvenience to a series of accounting work such as review, bookkeeping, audit and so on.

    Special emphasis is placed on the use of bank expenditure in the economic business, which corresponds to the summary of bank deposit subjects, which must reflect the name of the receivables so as to facilitate the reconciliation of bank accounts with bank statements.


    • Related reading

    Five Differences Between Special Invoice And Ordinary Invoice

    Accounting teller
    |
    2016/2/24 22:15:00
    30

    How To Make Cash Income Accounting For Cashiers

    Accounting teller
    |
    2016/2/23 21:53:00
    23

    Which Enterprise Income Tax Returns Must Be Filled In?

    Accounting teller
    |
    2016/2/20 21:56:00
    32

    Six Methods Of Salary, Compensation And Compensation

    Accounting teller
    |
    2016/2/18 21:38:00
    48

    How To Make Invoices For Pferring Old Fixed Assets Equipment

    Accounting teller
    |
    2016/2/16 20:52:00
    43
    Read the next article

    Accounting Method For Enterprises Accepting Cash Assets Donation

    Do you know the bookkeeping method of accepting cash assets donation? The next time, everyone will follow the world clothing shoes and hat nets Xiaobian together to take a look at the detailed information.

    主站蜘蛛池模板: 国产精品区免费视频| 欧美日韩在线国产| 波多野结衣电车痴汉| 日本特黄特色aaa大片免费| 国产色丁香久久综合| 午夜剧场一级片| 久久久精品午夜免费不卡| 黑人巨大videos极度另类| 毛片免费视频观看| 太大了阿受不了好爽小说| 国产1区2区3区在线观看| 丽娟女王25部分| 美女免费网站xx美女女女女女女bbbbbb毛片| 欧洲精品久久久AV无码电影| 在线视频亚洲欧美| 免费无码又爽又高潮视频| fc2成年免费共享视频网站| 美女羞羞免费视频网站| 日本24小时www| 四虎影视精品永久免费网站| 久久久久亚洲AV片无码| 黄网址在线观看| 日日干夜夜操s8| 午夜美女福利视频| 三级精品在线观看| 翁公厨房嫒媛猛烈进出| 日本人亚洲人jjzzjjzz页码1| 国产一区二区三区日韩精品| 久久久久免费精品国产| 香蕉视频在线观看网址| 最新精品国偷自产在线| 国产精品h在线观看| 亚洲人成高清在线播放| 1000部夫妻午夜免费| 欧美精品videosex极品| 国产色综合久久无码有码| 亚洲一卡2卡4卡5卡6卡在线99| 黄色片视频国产| 成人免费网站在线观看| 同学麻麻下面好紧第一次| eeuss鲁片一区二区三区|