Summary of accounting in the form of vouchers accounting content
Summary of accounting vouchers in the form of content typically includes seven aspects:
(1) the same economic summary of the original certificate service becomes pool original documents;
(2) preparation of accounting documents in accordance with the original certificate or the original document summary;
(3) in accordance with received vouchers paragraph certificate and proof of payment of the cash register journal and bank deposit account;
(4) based on original documents, summarizing original documents and accounting documents relating to the registration ledger;
(5 ) the preparation of various vouchers periodic summary accounting documents summary summary preparation;
(6) periodically according to the general ledger summary vouchers;
(7) periodically journal and subsidiary ledger and subsidiary ledgers preparation of financial statements.
rollup basic form of accounting vouchers
(1) The original document prepared aggregated original certificate.
(2) preparation of the various accounting documents (including collection of payments, payment vouchers and voucher) The original certificate or the original document summary.
(3) The proof of payment and payment vouchers, cash daily case registration (bank) journal.
(4) The original certificate or the original document summary, vouchers, various registration ledger.
(5) based on the entire period of time of accounting documents, payment vouchers summary prepared regularly, and summary rollup proof of payment voucher.
(6) prepared according to the aggregate of periodic collection of payments, payment vouchers and summary voucher summary, the general ledger.
(7) at the end of the cash (bank deposit) balance journal, ledger balances and balances are related to the general ledger account reconciliation phase.
(8) at the end, according to records review and correct general ledger and subsidiary ledgers, preparation of financial statements.
Summary of accounting in the form of vouchers accounting basic content of the figure.
The method of preparing accounting documents Summary
aggregated into aggregated payment vouchers certificates, and summary rollup proof of payment voucher three kinds, respectively, are introduced as follows:
1. summary preparation method of payment vouchers
is a summary of all payment vouchers collection of payments for a certain period, monthly summary compiled. Since each gathering proof of debit accounts are "cash" or "bank", the summary payment certificate is by cash or debit bank accounts were set up, and press Credit Account receivables are classified according to documents on a regular basis summary decimal places, prepared a month. End, to calculate the total number of the rows in the summary document, and according to the general ledger. The format below.
2. Methodology summarized payment vouchers
is a summary of all payment vouchers proof of payment of a certain period, monthly summary compiled. Because each proof of payment of credit accounts are "cash" or "bank", the summary proof of payment is by cash or credit bank accounts were set up, and proof of payment by debit subjects classified according to periodic summary is listed , prepared a month. End, to calculate the total number of the rows in the summary document, and according to the general ledger. Its format is shown in Table.
3. The method of preparation of the voucher summary
is a summary of all voucher voucher for a certain period, monthly summary compiled. Because each voucher account debit or credit in the account are not identical, when the voucher summary of all to avoid leakage or re sink sinks, all according to the credit voucher subjects are provided, and are classified according to periodic corresponding debit account summary decimal places, prepared a month. End, to calculate the total number of the rows in the summary document, and according to the general ledger. Its format is shown in Table.
on the subject since the voucher summary correspondence relationship, and a credit account or a debit account several corresponding Therefore, in summary form of accounting vouchers, the voucher in order to facilitate the preparation of summary, usually voucher subjects fill in a correspondence relationship, it should be a subject with a credit or debit account number corresponds to the number of credit accounts not fill one or more debit account with corresponding voucher. That is, you can fill out a credit and borrow a transfer certificate by more than a loan, rather than fill a transfer certificate by the multi-prime and multi-multi borrow loan.
summary of the accounts of accounting in the form of vouchers features
The account summary accounting forms of evidence is characterized by: first regularly all accounting documents by income, proof of payment and the transfer certificate were classified summary preparation aggregated into various vouchers, accounting documents based on aggregated and then the general ledger.
in the form of accounting vouchers accounting summary, according to the general ledger is directly summary of vouchers, the vouchers exchange unit according to various vouchers correspondence relationship are classified according to subjects Department of the Ministry of preparation, so that in the summary of accounting documents and general ledger, you can clearly reflect the correspondence between the subjects, easy to check and analyze accounts and bookkeeping table to overcome the shortcomings of accounting documents summary form; in addition , accounting vouchers summary form with respect to the accounting form accounting vouchers, simplifying the workload of the general ledger accounts. However, the summary of each transfer certificate by Credit Account are provided with means for categorizing processing of accounting practices in accordance with different economic business content, which is not conducive to the rational division of labor daily accounting work; at the same time, preparation of accounting documents summary is also a larger volume of business work.
summarizes the advantages and disadvantages in the form of accounting vouchers
in the form of accounting vouchers advantages summarized are: simplifies registration ledger; in the summary document exchange and general ledger accounts may reflect correspondence between the subjects for analysis and examination of the economic business.
The disadvantages are: summary voucher replacement set square subject, is not conducive to the division of accounting work, and a large amount of work preparing a summary of the transfer certificate. This form of accounting for large-scale, more economic business enterprises.
Summary of accounting in the form of vouchers to adapt to the conditions
Summary of accounting vouchers in the form of general adaptation in scale than, more traffic unit. In the application form of accounting vouchers summary, in order to facilitate the preparation of a summary of the transfer certificate, transfer certificate shall all subjects according to a correspondence between a credit or debit accounts and fill in a few, Jane should not fill the Debit Account credit account with several corresponding transfer certificate, or accounting work to increase the summary of the summary voucher. Meanwhile, in order to simplify accounting procedures for accounting day, not much if a Credit Account in the month voucher number, or some of the original documents have been summarized by Credit Account settings, and reflect a multi-credit subjects by correspondence, or directly pursuant to general ledger accounts are not published in summary transfer certificate.
related entries
accounting forms
accounting vouchers form
Account summary accounting forms
multi-column journal accounting forms
diary ledger accounting forms
general journal accounting forms
References
1 Hunan University. basic accounting school Chapter IX accounting form accounting vouchers fourth quarter summary form