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5 thoughts on “How to fill in the summary of the bookkeeping voucher”
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Writing of the summary of the bookkeeping voucher
For different economic business content, the summary content of the bookkeeping vouchers should highlight the important factors for this business. When dealing with different economic businesses, different elements should be emphasized. Summary of five elements:
1, WHO
The summary should highlight the main body of the economic business.
2, what
The summary content should be emphasized accordingly, the behavior implementation object of the economic business should be emphasized.
3, when
The summary content should highlight the time of economic business.
4, where
The summary content should highlight the location of the economic business.
5, why
The summary content should highlight the cause of economic business.
Pucting information:
Blords Fill in the basic requirements of the bookkeeping voucher:
1. The content of the accounting voucher must be complete.
2. If an error occurs when filling the bookkeeping voucher, it should be repaired. If the accounting voucher that has been registered is found to be wrong within that year, it can be corrected with a red word cancellation method.
has no errors in the application of accounting subjects, but when the amount is wrong, the difference between the correct number and the error number can also be made. When the previous year's bookkeeping vouchers have an error, a corrected bookkeeping voucher should be filled in a blue word.
The preparation of the bookkeeping voucher is based on the economic business represented by the original voucher, and the process of compiling accounting scores in accordance with the accounting standards and accounting systems. For example, to buy some office supplies with 500 yuan in cash, the original voucher required is to purchase invoices obtained. The economic business is to buy office supplies with cash. On the one hand, the office fee is increased by 500 yuan and the cash is paid by 500 yuan, resulting in a reduction in cash. In accordance with the requirements of accounting processing, the preparation of the bookkeeping voucher is as follows: Borrow: Management cost, office expenses 500 loans: cash 500
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Each account certificate must be written. Writing Abstract is actually very simple. According to the original voucher, you can organize your own language. There are no specific regulations to write. The main point of writing abstract is simple and clear. It makes people know what kind of economy is happening. For example: get cash from the bank, and the summary can be written as cash; if you receive the money from the payment, the summary can be written as receiving the payment, and so on. Very simple.
The original voucher is written.
. For example: Buy a certain product ---- Summary to buy a certain product
This products ---- write operating income
--D. Abstract Writing Payment Disadbon
CBed withdrawal ---- Write cash
Bed bank deposit tax payment ----- write payment tax (payment of value-added tax, payment business tax, payment of urban construction tax, payment payment, payment Education surcharge tax, etc.)
Ap pays for employees when paying for employees ----- Write pay for a monthly salary
when the end of the month is transferred ----- write conclusion income, transfer management fee, knot transfer, transferring transfer, knot transfer, Sales expenses, clocks of taxes and additional, knotting costs, etc.
Cash cash;
Sales goods;
buying materials/purchase office supplies;
The payment of taxes, paying salary, paying for depreciation;
Manufacturing costs...