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accounting basics

Elementary Accounting Practice Chapter 2 Accounting vouchers and accounting books are two concepts commonly used in accounting work. They play different roles in recording and reflecting economic business.

Edited at 2024-01-29 18:26:15

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Outline

Overview of Chapter 1 of Elementary Accounting Practice
- 37
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accounting basis
- 48
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Under accounting basics
- 28
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accounting basics

Accounting vouchers and accounting books

Accounting documents (Depending on its filling procedures and uses)

Original documents

type

source

Self-made original certificate

Foreign original documents

Format

Universal Credentials

Special voucher

Fill-in procedures and content

One time voucher

Accumulated vouchers (such as quota pick list)

Summary vouchers (such as issuance voucher summary table)

Fundamental contents

The name of the certificate

Date of filling in the voucher

Name of the unit filling in the voucher or name of the person filling in the voucher

Signature or seal of the person in charge

Name of the organization that accepts the certificate

Economic business content

Quantity unit and amount

Fill in the requirements

If the amount in capital letters is up to yuan or jiao, the word "zheng" or "zheng" should be written after it. If the amount in capital letters is in cents, the word "zheng" or "zheng" should not be written after the cents.

All units in yuan must be written as arc minutes. If there are no arc minutes, the angle and cent positions can be written as "00" or the symbol "—". "-"

If there is an error in the amount of the original voucher, it shall be reissued by the issuing unit and corrections shall not be made on the original voucher. If there are other errors in the original voucher, it shall be reissued or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit.

The currency symbol should be written in front of the Arabic amount number.

There must be no space between the currency symbol and the Arabic amount digits

Review

Authenticity, rationality, legality, completeness, correctness

Accounting voucher

Classified according to the economic business content reflected

Receipt voucher (debit is cash on hand/cash deposit)

Payment voucher (credit is cash on hand/bank deposit)

Transfer voucher (debits and credits that have neither cash on hand nor bank deposits are classified as transfer vouchers)

For mutual transfer business involving cash on hand and bank deposits, in order to avoid repeated accounting, generally only payment vouchers are prepared and no receipt vouchers are prepared. eg: Cash deposit business (cash to bank deposit) decreases. Prepare "Inventory Cash Payment Voucher". Cash withdrawal business (deposit to cash) deposit decreases. Prepare "Bank Deposit Payment Voucher". Whoever compiles less

Fill in the requirements

Except for settlement and correction of wrong accounts, accounting vouchers must be accompanied by original vouchers and indicate the number of original vouchers attached.

Accounting vouchers can be filled in based on each original voucher, or compiled based on several original vouchers of the same type, or based on a summary table of original vouchers, but original vouchers with different contents and categories must not be summarized and compiled in one record. on the account voucher

If two or more accounting vouchers need to be filled in for one economic business, the fractional numbering method can be used for numbering.

If an error occurs when filling in the accounting voucher, it should be filled in again (not entered into the account). If errors are found in the registered accounting vouchers during the current year, they are divided into red characters and blue characters; if errors are found in the accounting vouchers of previous years, a corrected accounting voucher should be filled in with blue characters.

After filling in the accounting voucher, if there are any blank lines, you should draw a line from the blank line under the last amount number in the amount column to the blank line on the total and cancel it.

Review

Is the content true?

Is the project complete?

Are the subjects correct?

Is the amount correct?

Is the writing correct?

Are the procedures correct?

accounting books

Definition: Setting up and registering accounting books is an important basis for accounting, the basis for preparing accounting statements, and an intermediate link connecting accounting vouchers and accounting (financial) statements.

Classification

Classified by use

sequential account book

general journal

Special Journal

Ledger

general ledger

Detailed ledger book

Account books for inspection (auxiliary registration account books, supplementary registration account books)

Classified by account page format

two-column account book

general journal

three-column account book

General ledger, journal, capital/credit/debt, detailed ledger

multi-column account book

Income/cost/expense, detailed accounts (sometimes journals can also be in multi-column format)

Quantity and amount type account book

Inventory detailed ledger

Classification by appearance characteristics

Fixed account book

General ledger, cash journal, bank deposit journal

Loose-leaf account book

Various detailed accounts

card ledger

Fixed assets detailed ledger

Activation and registration requirements

1. Accurate and complete: For the date in the account book record, fill in the date on the accounting voucher; if the self-made original voucher is used as the basis for accounting, arrange it according to the date on the self-made voucher

2. Use blue and black ink for normal accounting: In order to maintain the durability of account book records and prevent tampering, registration account books must be written with blue and black ink or carbon ink. Ballpoint pens (except for bank copy account books) or pencils are not allowed.

Special use of red ink: 1. According to the accounting voucher with red letters, offset the error record 2. In the multi-column account page without debit and credit columns, register the reduction 3. In front of the balance column of the three-column account, If the balance direction is not indicated, record a negative balance in the balance column 4. Other accounting records that can be registered in red letters according to the provisions of the national unified accounting system

3. Sequential and continuous registration: When accounting, you must register page by page and line by line according to the account page. No skipping of lines is allowed on every page. If there is a phenomenon of skipping pages or lines, you should use red ink to mark the empty lines diagonally on the empty pages. Cancel online, or mark the words "This page is blank" or "This line is blank", and the bookkeeping staff and the person in charge of the accounting department (accounting supervisor) will sign and seal the correction.

4. Balance settlement: For any account that needs to settle a balance, after settling the balance, the words "debit" or "credit" should be written in the "debit or credit" column to indicate the direction of the balance; if there is no balance, For accounts, the word "flat" should be written in the "Debit or Loan" column, and "0" should be indicated in the "Yuan" position of the "Balance" column.

5. Past and present: When the registration of each account page is completed, the total amount and balance of this page should be calculated. In the "Summary" column of the last line of the account page, indicate "Transfer page" or "Transfer page", and record this amount in the relevant amount column of the first line of the next page. In the "Summary" column of the row Mark "preceding page" inside to maintain the continuity of account book records and facilitate reconciliation and settlement.

6. No scratching, gouging or alteration is allowed

Format and registration method

1. The format and registration method of the journal (register each transaction day by day, and the balance is settled at the end of each day) 2. The format and registration method of the general ledger (depending on the accounting processing procedures adopted by the enterprise) 3. The format of the detailed ledger and registration method (recorded based on accounting vouchers and corresponding original vouchers) 4. Parallel registration of the general ledger and the detailed ledger: the same direction, the same period, and the same amount Parallel registration means that every economic business that occurs must be Based on the accounting vouchers, on the one hand, it is recorded in the relevant general ledger account, and on the other hand, it is recorded in the corresponding detailed ledger account.

Reconciliation and settlement

Bill, please

1. Settlement of various profit and loss accounts, and calculate and determine the current period's profits accordingly. 2. Settlement of the total amount of the current period and the ending balance of each asset, liability and owner's equity account.

Method: 1. Use a single red line across the column for the monthly settlement, and use a double red line across the column for the annual settlement. When closing accounts at the end of the year, if there is a balance in the account, the balance should be carried forward to the next year, and the words "Carry forward to the next year" should be noted in the summary column; In the balance column of the first line of the newly created relevant accounts in a fiscal year, fill in the balance carried forward from the previous year, and indicate the words "carried forward from the previous year" in the summary column, so that the balance of the account with a balance at the end of the year can be truthfully reflected in the account . No vouchers, no transfer

Reconciliation

How to correct wrong accounts

1. Strike-through correction method: If you find text or numerical errors in the account book records before closing, but there are no errors in the accounting vouchers, use the strike-through correction method.

2. The red letter correction method is the red letter offset method (error in the voucher) (1) After accounting, if it is found that the debit and credit account items in the accounting voucher are incorrect, the accounting errors caused by the red letter should be written off first, and then the blue letter should be refilled. (2) After accounting, it is found that the accounting accounts that should be debited and credited in the accounting vouchers and account book records are correct, but the accounting errors caused by the amount recorded is greater than the amount that should be recorded. The red letters will offset the over-recorded part.

3. Supplementary registration method (wrong vouchers) If after accounting, it is found that the debit and credit account items in the accounting vouchers and account book records are correct, but the amount recorded is less than the amount that should be recorded, the supplementary registration method (blue characters) will be used to supplement the registration of the missing items. part

If any errors occur in the account book records, they must be corrected using correct and standardized methods. They must not be altered, filled in, scratched or erased with liquid, and they must not be re-copied.