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How to write the summary of accounting vouchers?
The accounting firm called for advice. She said that the biggest problem she is facing now is that she doesn't know the summary of accounting vouchers.
Sometimes I don't understand myself, and I often joke. I wonder if you can introduce me to Joan He Xin.
The following is a good writing method about the summary of accounting documents.
1 should be standardized and unified.
The daily revenue and expenditure business adopts the sentence pattern of "subject+predicate+object". That is, the subject with economic behavior,
Object and content are the three most basic elements.
For example, Wang Ping bought an office pen in cash 150.
Yuan. Abstract: Zhang Pingbao office pen.
The more standardized and unified the voucher summary, the more convenient it will be for future review.
2. concise and clear.
Too complicated description is really not conducive to improving work efficiency, but so is too simple summary.
Can't express the economic content clearly. So when writing an abstract, you should grasp it within the number of abstract words set by the computer.
Grasp the key points and express the economic content as comprehensively as possible.
For example, Zhu Xinhua Information Department borrowed money from Shenzhen to purchase materials.
5000
Yuan. Borrowing money and purchasing materials for Zhu Xinhua.
Money, but you can't borrow money from Zhu Xinhua, let alone borrow money.
3. Be accurate and careful.
For the same accounting voucher reflecting different economic contents, each economic content accurately corresponds to a summary.
Yes, generally you can't use the same summary. The current debit and credit bookkeeping law and accounting basic work norms allow compilation.
One loan and many loans, one loan and many loans, and multi-loan and multi-account vouchers under special circumstances. Widely used at present
General computerized accounting software has the function of "modifying the abstract", which provides conditions for accurately compiling the abstract of accounting documents.
4, correct wrong account to mark.
If an error is found in the bookkeeping voucher after bookkeeping, the original error voucher will be summarized as "Notes".
When a voucher is cancelled on a certain day of a month and the correct accounting voucher is written in blue, it is summarized as "modifying a certain month"
One day, one certificate. "For accounting entries with only the wrong amount, they are summarized when preparing vouchers to adjust the digital differences.
For "adjust a voucher on a certain day of the month"; If you modified the wrong voucher in previous years, then, in "A"
Be sure to add the word "a certain year" before "a certain month and a certain day". Jun He Xin Certified Public Accountants hereby reminds you that in the cancellation,
When correcting or adjusting the wrong voucher, it should be manually indicated below the revised accounting voucher summary.
The sign "The voucher has been corrected on a certain day of the month" indicates that the voucher has been modified. The above are several small methods that should be paid attention to when writing a voucher summary, hoping to provide it to friends in need.
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