The summary column of accounting vouchers is generally filled in. It is a brief description of economic business. Whether you fill in the voucher manually or by computer, you should fill in the summary on the bookkeeping voucher. Two requirements should be met: first, the basic content of economic business can be accurately expressed; The second is concise and easy to understand. To this end, it should be clearly stated as follows:
(1) Units or individuals engaged in economic business. For example, the preparation of accounting vouchers for purchased materials should be written in the abstract from? Purchase by Xxx company; Prepare accounting vouchers for material cost distribution, which should be written in the summary? Production workshop? 、? Factory department? Collect; When preparing accounting vouchers for expense reimbursement, it should be written in the abstract. xxx？ compensation
(2) The main contents of economic business. For example,? Depreciation of fixed assets in August? 、? Xxx reimburses Tianjin travel expenses? .
(3) Other key contents. Such as the number of important receipts.
In short, through abstraction, we can clearly understand the ins and outs of economic business.
Filling skills of accounting voucher abstract Although the filling of accounting vouchers is not as strict and standardized as accounting subjects, the filling quality of accounting vouchers can reflect the quality of basic accounting work and the professional quality of accounting personnel, and directly affect accounting inquiry, computerized statistical summary and other work. Therefore, it is of great practical significance to master the correct filling of accounting vouchers.
The requirements for filling in the abstract of accounting documents are: concise, focused, detailed and appropriate, and explaining the problem.
First, the sentence patterns used in the abstract of accounting vouchers
1. Applicable to economic business completed by individuals or on behalf of individual units. Accounting vouchers are summarized as follows:
So-and-so buys (or buys on credit) a certain material;
So-and-so buys equipment;
XXX purchases intangible assets;
So-and-so reimburses travel expenses somewhere.
So-and-so gets a monthly subsidy;
So-and-so borrows money from somewhere;
So-and-so reimbursement (training) expenses;
2. Applicable to accounting economic business handled by accountants. Accounting vouchers are summarized as follows:
Withdraw cash (reserve);
Deduct one month's salary;
Pay X amount (payment);
Pay X- fee;
ⅹⅹⅹⅹⅹ (material);
Prepayment unit x payment;
Pay dividends (or profits) in X years;
Receiving company X (advance payment);
Pay x fee;
Pay monthly taxes (enterprise income tax, business tax, value-added tax, urban construction tax, resource tax, consumption tax, etc.). );
Carry forward the balance of profit and loss account;
Deposit cash
Receive a commercial draft from a company
Issue commercial bills for repayment;
Receiving payment from a certain unit;
Pay all kinds of taxes
Pay five insurances and one gold.
Pay union funds
Carry-over income account balance
Carry-forward expense account balance
Withdraw depreciation expense for a month;
Salary payment in a certain month;
Apportion of equipment rental fees;
Allocate the test cost;
Withdraw five insurances and one gold for a certain month;
Withdraw employee welfare funds (employee education funds, trade union funds) in a certain month;
Draw all kinds of taxes in a month
Withdraw statutory surplus reserve
Bad debt provision (write-off, adjustment)
Provision for impairment (depreciation)
Summarize the receipt documents of raw materials (reusable materials)
Summary of outbound vouchers for raw materials (reusable materials)
Allocate manufacturing expenses
Carry forward the actual cost of the products sold.
to allot a profit
Accrued loan interest
Calculate interest payable
2. The accounting vouchers of the economic business completed by this unit are summarized as follows:
Income from selling products (raw materials, turnover materials) on credit.
Income from the sale of certain equipment (or intangible assets)
A product, a commodity acceptance warehousing.
Raw materials and turnover materials are accepted and put into storage.
Loan from x bank.
Repay a bank loan
Investment received (equipment investment)
Donate money to foundations or organizations
3. Correcting wrong account needs to fill in accounting vouchers correctly.
According to the requirements of "Basic Accounting Standards", if there are any corrections to the bookkeeping voucher after bookkeeping:
* When accounting errors are found and the original accounting vouchers are written off in red, the summary is:? Cancel the certificate number ⅹ ⅹ? At the same time, when writing the correct accounting vouchers in blue, what is the summary? Modify the certificate number ⅹ ⅹ? .
* For vouchers with only the wrong amount, what is the summary when preparing or adjusting vouchers with digital differences? Adjust the certificate number ⅹ ⅹ? ,
* If the wrong voucher of previous years is modified, what is it? ↓ month ⅹ day? Do you have to add before? ⅹ years? Words,
It is worth noting that when canceling, modifying or adjusting the wrong voucher, it should be manually indicated below the summary of the modified accounting voucher. This coupon has been corrected on ↓? Flag, indicating that the voucher has been corrected.
Two, double entry vouchers should fill in the summary of economic business.
Compound entries reflect that economic business involves multiple accounting subjects, such as borrowing more than one loan, borrowing more than one loan, or even borrowing more than one loan. Every economic transaction must correspond to an exact summary, and the same summary cannot be used in general. For example, Li Bin borrowed 4,000 yuan to attend a trade fair in Chongqing, and when he came back for reimbursement, he paid 800 yuan for his travel expenses, booth fee 1500 yuan, 500 yuan for purchasing materials, and 200 yuan for the balance, with proof of accounting.
Li Bin reported the travel expenses in Chongqing; Li Bin reported the booth fee; Li Bin buys materials; Li Bin also borrowed money; If you use a summary, for example? Li Bin reported the travel expenses? Is it on the accounting books? Sales expenses? And then what? Material procurement? Do all the subsidiary ledgers correspond? Li Bin reported the travel expenses? Abstract of. This will bring inconvenience to a series of accounting work such as checking, bookkeeping and auditing in the future.
Three, the number of words in accounting vouchers should be limited to one line.
The number of words in the abstract of accounting documents is actually the length of the abstract. No matter whether the accounting voucher is in paper or electronic version, the abstract should be limited to one line, no matter what sentence pattern it is, no matter whether the attributive of the sentence is considered or not, otherwise it will affect the compilation of the abstract of the compound entry, and the transcription of the account summary column may be affected when registering the account book.
Although the filling of accounting vouchers is not as strict and standardized as accounting subjects, as accountants, we should strive to improve our ability to express and summarize accounting business matters and make the summary of accounting vouchers standardized and standardized.
How to write accounting voucher summary for accounting voucher summary details
First, the compilation of daily revenue and expenditure business summary should be standardized and unified.
Colleges and universities set up 3 -5 or more people to prepare accounting vouchers according to the size of business volume, and all personnel strive to use uniform format and uniform wording. This makes the summary of accounting books reflect the overall consistency, and more importantly, it can give full play to the role of the "fuzzy query" plate in the computer query system. Therefore, the daily income and expenditure business adopts the sentence pattern of "subject+predicate+object". That is, it has three basic elements of economic behavior: subject, object and content. Although it is difficult to unify the wording in the initial stage of implementation, as long as everyone pays attention to communication, exchanges and serious summary in their work, I believe that they will be unified and coordinated soon.
For example, Zhang Ping bought a 150 yuan office pen in cash. Abstract: Zhang Pingbao office pen.
Using this sentence pattern, when the accounts are "fuzzy", as long as you enter "Zhang Ping", all the businesses handled by Zhang Ping in that year and in previous years will be clear at a glance. It fully embodies the advantages of convenient, efficient and fast accounting computerization.
Secondly, the compilation of abstract should be "simple" and "clear"
Simplicity means simplicity and clarity. It is too simple to clearly express the economic content. Therefore, we should grasp the key points and express the economic content as comprehensively as possible within the abstract words set by the computer.
For example, Zhao Yongfa of the Chinese Department borrowed 5000 yuan from Beijing to buy materials. Borrowing money and purchasing materials for Zhao Yongfa, but not for Zhao Yonghua, let alone borrowing money.
Three, the preparation of the abstract should be accurate.
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 method 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, the widely used computerized accounting software generally has the function of "modifying the abstract", which provides conditions for accurately compiling the abstract of accounting documents.
For example, Zhou Bin of the Department of Physics borrowed 4,000 yuan to go to Shijiazhuang for a meeting and came back for reimbursement. Travel expenses 1500 yuan; Conference fee 500 yuan; Need for books in department reference room 1500 yuan; Refund the balance, 500 yuan. It should be compiled according to the accounting entries corresponding to various economic businesses: the travel expenses of Zhou Bin newspaper stone meeting; Zhou Bin reported the conference fee; Zhou Bin newspaper information fee; Zhou Bin also borrowed money to travel. If this voucher uses a general summary, and if the "conference fee", "information fee", "accounts receivable" and "faculty loan" in the temporary payment all correspond to the summary of travel expenses, it is unthinkable to start bookkeeping with an account. Some accountants often ignore the details of this work, which brings inconvenience to a series of accounting work such as checking, bookkeeping and auditing. It is especially 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, so as to facilitate the check of the bank deposit account and the bank statement.
Fourth, correct the wrong account summary specification
According to the requirements of Basic Accounting Work Standard of Administrative Institutions in Hebei Province, when errors are found in accounting vouchers, the summary of the original erroneous vouchers written off in red is "A voucher is invalid on a certain day of a certain month", and the summary of the correct accounting vouchers written in blue is "A voucher is revised on a certain day of a certain month". For accounting entries with only the wrong amount, when preparing vouchers for adjusting digital differences, it is summarized as "adjusting a voucher on a certain day of the month". The word "year" must be added before "month and day" to modify the wrong voucher of the previous year. It should be noted here that when canceling, modifying or adjusting the wrong voucher, it should be recorded in the modified accounting voucher.
The mark "This certificate has been corrected on a certain day in a certain year" is manually marked below the certificate summary, indicating that the certificate has been modified.