Complete the summary of accounting vouchers.

Accounting voucher is an accounting voucher that accountants fill in after classifying transactions or events according to the audited original vouchers and determining accounting entries accordingly. Next, I will untie the accounting voucher for you and fill in the complete book, hoping to help you.

Fill in the summary table of accounting vouchers? Abstract? That is, extract the meaning of its main points. It is widely used in financial accounting, among which the abstract of accounting voucher is used the most frequently because it plays an important role in accounting.

Abstract of accounting voucher is a brief description of economic business content in words or figures in accounting voucher. It is the way and means for readers, users and auditors to understand and reflect the economic business content from the accounting vouchers.

First, the requirements for the preparation of the abstract of accounting documents

Compiling the abstract of accounting documents is one of the basic tasks of accounting work. It is not only a bookkeeping skill, but also the embodiment of financial personnel mastering accounting language. Therefore, as a qualified accountant, you should fill in the summary of accounting vouchers seriously, normatively and correctly. Its basic requirements include the following aspects:

1. What are the compilation requirements? Jane? And then what? Ming?

Simplicity means simplicity and clarity. It is too simple to clearly express the economic content. Therefore, it is necessary to grasp the key points within the abstract number of words set by the computer and express the economic content as comprehensively as possible.

For example, the workshop borrowed 5000 yuan to buy diesel. Borrow diesel for * *, but not for * *, let alone borrow it.

2. Write accurately

For the same accounting voucher reflecting different economic contents, each economic content accurately corresponds to a summary, and the same summary cannot be used in general. The current debit and credit bookkeeping law and accounting basic work norms allow the preparation of accounting vouchers for one loan and multiple loans, one loan and multiple loans and multiple loans under special circumstances. At present, what are the widely used computerized accounting software? Modify the summary? The function of, provides the conditions for accurately writing the summary of accounting vouchers.

For example, Wang, the general manager, borrowed 4,000 yuan to go to Beijing for a meeting, and the travel expenses when he came back for reimbursement were 1500 yuan; Conference fee 500 yuan; Business book spending 1500 yuan; Refund the balance, 500 yuan. A summary should be prepared according to the accounting entries corresponding to each economic business: Wang's travel expenses for meeting in Beijing; The meeting fee reported by Wang; The information fee reported by Wang; Wang also borrowed money from him. What should I do if the voucher is reflected in the accounting book with a general summary? Conference fee? Subject,? Information fee? , receivables and temporary payments? Employee loan? The subjects all correspond to the summary of travel expenses, and the use of accounts is incredible. Ignoring the details of this work will bring inconvenience to a series of accounting work such as checking, bookkeeping and auditing in the future. In particular, it is emphasized that the name of the payee must be reflected in the summary of the bank deposit account corresponding to the economic business of bank deposit expenditure, which is convenient for checking the bank deposit account with the bank statement.

3. Correct the wrong account summary specification

According to the requirements of Basic Accounting Work Standard, if there is an error in the bookkeeping voucher after bookkeeping, what is the summary when the original erroneous voucher is written off in red? Cancel a certificate on a certain day? At the same time, when writing the correct accounting vouchers in blue, what is the summary? Modify a voucher on a certain day? . For accounting entries with only the wrong amount, the summary is? Adjust a voucher on a certain day? . If you modified the wrong voucher in previous years, then, in? On a certain day? Do you have to add before? A year? Words. It should be noted here that when an incorrect voucher is cancelled, modified or adjusted, it should be manually indicated below the summary of the modified accounting voucher. This voucher was corrected on a certain day of this month? Flag, indicating that the voucher has been modified.

Second, the preparation method of accounting voucher abstract

According to different economic business contents, the summary contents of accounting vouchers should highlight the factors that are more important to the business. When dealing with different economic businesses, we should emphasize different elements or combinations of elements, which can be summarized into five elements:

1, who

It is necessary to highlight the actors in economic business.

2. What

The content should emphasize the object of economic business.

3. When?

The content should highlight the occurrence time of economic business.

4. Where

The content should highlight the positioning of economic business.

5. Why

The content should highlight the reasons for economic business.

Daily accounting with five? W? When writing a voucher summary, you should also pay attention to the following aspects:

1, while emphasizing the selection of a single element, we should also pay attention to the combination of multiple elements.

According to different economic business contents, when compiling the summary of accounting vouchers, we should highlight the more important elements in this business, that is, emphasize individual elements. What are accounting vouchers in daily accounting work? Abstract? It is easy to use too simple and unclear words in description, which is mainly due to ignoring the importance of individual elements.

Example 1: Workshop technician Zhang returned to the company to reimburse travel expenses in 480 yuan.

The incomplete spelling is:? Travel expenses reimbursement? . This kind of writing is too simple, ignoring the behavior subject of economic business, workshop technician Zhang, which is easy to cause confusion in the use of accounting subjects. Point out that the subject of behavior here is the economic business recorded in accounting? Manufacturing cost? Account number or? Management fee? The key to the account.

The correct spelling should be:? Travel expenses of workshop technician Zhang? Obviously, the summary of accounting vouchers of this economic business highlights the behavior subject of workshop technicians.

Exodus 2: On March 8th, the voucher mistakenly recorded 300 yuan as? Raw materials? Is there any deposit in the account? Turnover materials? Account number, now be corrected.

The incomplete spelling is:? There is something wrong with the voucher on March 8th, and it has been corrected? . This summary is a record of verifying the wrong certificate. It will be more complete if we can highlight the reasons for the wrong accounts, that is, emphasize why. Therefore, the correct writing should be:? On March 8th, the voucher account was incorrectly used, which has been corrected? .

Pay attention to the combination of many factors. In some complex or special economic operations, it is particularly important to emphasize the combination of two or more factors.

Ex. 3: Received interest of 65.438 million yuan from basic deposit account deposit of ICBC in the fourth quarter, which has been deposited in the bank account.

The incomplete spelling is:? Charge interest on bank deposits? . The problems with this writing are: first, there is generally less than one deposit account in an enterprise, so it is necessary to say which bank it is; Second, interest has different time periods, so it is necessary to explain which time period it belongs to. According to the combination of who and when, the correct way to write it is: receive the fourth quarter interest of the * * account.

2. Make good use of ghostwriting symbols and abbreviations and practice the ability to choose words and make sentences.

In order to facilitate writing and improve efficiency, some substitution symbols or abbreviations can usually be used in writing abstracts. For example, the unit price can be expressed by @, and units of measurement such as tons and kilograms can be used? t？ 、? Kg？ Waiting for replacement. Without affecting the expression and correct understanding, the company name can also be abbreviated, such as? Bank of China? Can be abbreviated as? Bank of China? .

From the perspective of Chinese, writing a summary is to make sentences. Therefore, the sentence-making as abstract writing must conform to logical norms and grammatical habits, otherwise, grammatical errors such as missing subject, missing predicate, missing object, improper collocation of subject and predicate, improper collocation of verb and object, and improper collocation of subject and object are easy to occur.

Exodus 4: A company invested a piece of equipment worth 38,000 yuan.

Writing error:? A set of equipment? . This way of writing lacks subject and predicate, so the reason for forming a device should be pointed out in the abstract, and the object of statement, that is, the subject, cannot be omitted in this sentence. At the same time, how was the equipment obtained? Predicate verbs should be added. Investment? . The correct spelling is:? A company invested in a set of equipment? .

Example 5: The company buys books, paper and other office supplies from a cultural goods store, counting them as 480 yuan and paying cash.

Spelling error:? Pay for office supplies? . In this way, the verb and object are not properly matched, and what you pay can only be money, not practice. The correct way is to pay for office supplies.

3. Consider the need for registration details.

In manual accounting, such as the summary of accounting vouchers, if the text is too simple and the items are incomplete, it will not only not fully reflect the ins and outs of economic business, but also bring inconvenience to the registration of subsidiary ledger. Therefore, when compiling the summary of accounting documents, we should also consider the need for registration details. Abstract writing should also focus on different economic businesses and different themes, and should not be treated equally mechanically.

Example 6: Using 1200 kg of material A to produce product A, the unit cost is 80 yuan, totaling 96,000 yuan; 700kg of material B is used to produce product B, and the unit cost is 50 yuan, totaling 3,500 yuan.

Incomplete writing: materials for producing products. Although it also briefly summarizes the contents of economic business, it brings inconvenience to the registration of raw material subsidiary ledger, because the format of raw material subsidiary ledger is quantity and amount, not only the total amount, but also the quantity and unit price should be registered. If you use this summary, you can only check the original vouchers when registering the subsidiary ledger, which is time-consuming and laborious. Standard writing:1200kg Material A is used to produce product A, @ 80; 700kg of material b is used for product b, @50.

Of course. Abstract? When writing, we should consider the need for registration details, instead of describing every economic business without disguise. This will only waste unnecessary manpower and increase the workload of accounting, which is not conducive to improving the efficiency of accounting work.

Example 7: 200 pieces of product A were sold to Company A at the unit price of 500 yuan, and the value-added tax 17000 yuan, * * * payment1/7000 yuan have not been received.

Improper writing: 200 pieces of product A were sold to company A, @500 yuan, and the payment was not received. This writing obviously takes into account the need to register the details, but unlike the raw material ledger, the income ledger only needs to register the total amount, but does not need to register the quantity and unit price. This writing seems a bit redundant. The instructions are written as follows: A batch of A products were sold to Company A, but no payment was received.

The basic content of accounting vouchers There are many kinds of accounting vouchers with different formats, but their main function is to sort out the original vouchers, and to use accounting subjects to prepare accounting entries according to the requirements of double-entry bookkeeping to register the account books. Therefore, accounting vouchers must have the following basic contents:

(1), the name of the accounting voucher.

(2), fill in the date of accounting vouchers

(3), the number of accounting vouchers

(4) Summary of economic and business matters

(5) Accounting subjects involving economic and business matters and their bookkeeping direction.

[6] Amount of economic and business matters

(7), accounting marks

(8) Number of original vouchers attached

(9), accounting supervisor, bookkeeping, auditing, cashier, billing and other related personnel signature.

The main significance of accounting vouchers is in any unit, whenever an economic business occurs, such as cash receipt and payment, import and export of materials, current account settlement, etc. Relevant personnel handling business must carefully fill in accounting vouchers according to the prescribed procedures and requirements, record the date of occurrence or completion of economic business and the contents of economic business, and sign and seal the accounting vouchers. Some vouchers need to be stamped with official seals to be responsible for the authenticity and correctness of accounting vouchers. All accounting vouchers must be strictly audited by relevant personnel, and only audited accounting vouchers can be used as the basis for registering account books. The filling and auditing of accounting vouchers is of great significance for completing accounting tasks and giving full play to the role of accounting in economic management. To sum up, there are three aspects:

1. Accounting vouchers are the basis for registering account books.

In the process of production and operation, a large number of various economic businesses will occur in every enterprise. The accounting department must record these economic transactions timely and correctly, and must be based on accounting vouchers. Whenever economic business happens, you must fill in the corresponding accounting vouchers. Generally speaking, accounting vouchers are filled in where economic business takes place. This can correctly and timely reflect the occurrence and completion of various economic businesses. With the execution and completion of economic business, the accounting vouchers that record the execution and completion of economic business are finally collected in the financial accounting department according to the prescribed circulation procedures, which becomes the basic basis for bookkeeping.

2. Auditing accounting vouchers can play a more effective role in accounting supervision and make economic business reasonable and legal.

Through the audit of accounting vouchers, we can supervise the legality of various economic businesses, and check whether economic businesses conform to relevant national laws and systems, and whether they conform to enterprise goals and financial plans; Check whether there are violations of law and discipline, violation of accounting system, extravagance and waste, corruption and theft and other acts that damage public property in economic business; Be able to find problems in economic management and loopholes in management system in time, and stop and correct them in time. In order to improve the management level and economic benefits.

3, accounting vouchers can strengthen the responsibility system management.

Any economic and business activities must be filled in and signed and sealed by management personnel, which is convenient for drawing a clear line of responsibility and strengthening the sense of responsibility; It is also convenient to find problems and find out responsibilities, which is conducive to strengthening and improving enterprise management and promoting economic responsibility system.