Date 8. 13? Voucher number (written clearly according to the voucher), opposite account: other receivables-Li? Amount: 500 (Debit)
The cash book is registered one by one by the cashier of the unit according to the verified cash receipt and payment voucher and the cash withdrawal voucher of the bank. The registration contents mainly include: date. Voucher code, description, debit and credit amount. The registration content comes from the certified certificate. Just register according to the contents of the voucher. Calculate the balance registration according to the amount received.
Extended data:
When registering cash account books, besides following the basic requirements of account book registration, we should also pay attention to the following column filling methods:
1, date. The "date" column should be filled with the date on the accounting voucher of the registration account book. Cash books are generally registered according to accounting vouchers, so the date here is the date when accounting vouchers are compiled. You cannot fill in the date of occurrence or completion of the economic business recorded in the original voucher, nor can you fill in the actual registration date of the account book.
2. Voucher number. "Voucher name" column should fill in the type and number of accounting voucher. If the enterprise adopts the general voucher format, when registering the cash account book according to the accounting voucher, the "X" should be filled in; Enterprises adopt the special voucher format, and fill in "cash income X" when registering in the cash book according to the cash income voucher.
3. Abstraction. The "Summary" column briefly explains the economic business content recorded in the account, and strives to be concise.
4. Corresponding subjects.
The "corresponding account" column should fill in the corresponding account of the "cash on hand" account in accounting entries to reflect the ins and outs of the increase and decrease of cash on hand. When filling in the corresponding subjects, we should pay attention to the following three points:
(1) The corresponding account only needs the general ledger account, and does not need the subsidiary ledger;
(2) If there are multiple corresponding accounts, the main corresponding account should be filled in. For example, if cash is received for selling products, the corresponding subjects of "cash on hand" are "main business income" and "taxes payable". At this time, the corresponding account column can be filled with "main business income" and the debit amount column can be filled with the total amount of cash obtained, but a cash increase business cannot be divided into two corresponding account amounts and filled in two lines;
(3) When there are multiple corresponding subjects and primary and secondary subjects cannot be divided, you can fill in the subject with a large amount in the corresponding subject column, and then add the word "equal".
If the actual salesman buys sporadic office supplies with cash in 800 yuan, 300 yuan shall be borne by the workshop and 500 yuan by the administrative department, and fill in "management expenses, etc.". In the "corresponding subjects" column of the cash book, fill in the credit amount of the total cash payment in 800 yuan.
5. Debit and credit. "Debit amount" column and "credit amount" column should be filled in according to the borrowing direction and amount of the "cash on hand" subject recorded in the relevant documents.
6. Balance. The column of "Balance" shall be filled in according to the formula of "Balance of the Bank = Balance of the Uplink+Debit of the Bank-Credit of the Bank".
Generally speaking, cash on hand has no credit balance. Therefore, the debit direction is not printed in front of the balance column of the cash account book, and the balance direction is debit by default. If there is a credit balance in the process of registering the cash account book due to special reasons such as the posting order, the credit balance will be registered in red in the balance column, indicating the credit balance.
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