Receive cash or bank deposit, debit it, pay cash or bank deposit and credit it.
Question 2: What does the loan in the cashier's cash book mean? As I am self-taught, please point out that "debit" and "loan" in finance are bookkeeping symbols, which mean "increase" or "decrease". In cashier's cash or bank bookkeeping, "borrowing" means the increase of funds, and "lending" means the decrease of funds. For example, if you receive 2000 yuan today, fill in the "borrower" 2000; If the expenditure is 100 yuan, fill in "Lender" 100 yuan.
Question 3: What are the debits and credits in the cashier's account book? In the cash and bank accounts that the cashier is responsible for, debit means the increase of cash or bank (for example, business income received, debts recovered and borrowed funds). The lender indicates a decrease in cash (such as payment for goods, repayment of loans, wages and expenses paid, etc.). ).
Question 4: In cashier, what does borrowing mean? , refers to the establishment of a "loan contract" by the lender and the borrower, the lender transfers the ownership of the money to the borrower, and the borrower will return the same amount of money at maturity. With the increasing popularity of private lending, disputes arising from lending are particularly frequent, and legal knowledge of lending has become an indispensable tool in people's consumption life.
As the saying goes, money is lent out.
Question 5: What are the debits and credits in the cash book? Debit in the cash account book means cash income or increase.
The lender indicates expenditure or reduction.
Question 6: What is the accounting meaning of borrowing? Accounting lending itself is meaningless, just a pure bookkeeping symbol, indicating the direction of accounting elements increase or decrease. Whether "borrowing" means increase or "lending" means increase depends on the nature and structure of the account. "Borrowing" refers to the increase of assets and the decrease of liabilities and owners' equity; "Loan" refers to the decrease of assets and the increase of liabilities and owners' equity.
Question 7: What are the debits and credits in the cashier's daily account? 1. Credit (decrease in cash)
Entries Debit: Management Fee
Loan |: cash
This is the credit of the cash ledger.
2. Increase the cash in the debit: for example, if the payment is received.
Borrow: cash
Credit: accounts receivable-* * unit
Question 8: How to write the cashier's bookkeeping loan? Be a cashier, fill in according to the receipt and payment voucher, and the cashier works in the cash book on a monthly basis.
The cash book needs to settle the daily balance and settle the balance in the balance column of the last transaction of the day at the time of checkout. Monthly settlement, when there is only one transaction, only cross the red line under the last transaction, and there is no need to settle the balance. If it is not the sum, make a balance and draw a red line up and down. You don't have to write the opening balance, just write it at the beginning of each year. Academic accounting forum
1, the format of the cash book. The cash account book is used to calculate and monitor the daily income, expenditure and balance of cash on hand, and its format must be set to three columns.
2. Registration method in the cash book. In the cash book, according to the accounting vouchers related to cash receipt and payment, the cashier will register every day in chronological order, and settle the cash balance every day according to the formula of "last day's balance+today's income-today's expenditure = today's balance" and check it with the cash on hand to check whether the daily cash receipt and payment are wrong.
4. Cash book checkout
(1) The cash book shall make a statement of the amount and balance every month. The specific requirements are to draw a red single line in the column below the last economic business record, and fill in the amount and balance of this month, indicate the words total this month in the summary table, and then draw a red single line in the column below.
(2) Not only monthly, but also cumulative, that is, at the time of monthly closing, the cumulative amount from the beginning of this month to this month should be recorded below the monthly amount, and the words "Cumulative this year" should be marked in the summary column, and a red single line should be drawn in the column below; This year's cumulative amount at the end of 65438+February is the annual cumulative amount, and a double red line should be drawn below the annual cumulative amount.
Tips: the increase in cash on hand and bank deposits is included in the "debit". On the contrary, you should be familiar with the rules of debit and credit bookkeeping. If the accounting entries involve bank deposits and cash on hand, you only need to prepare payment vouchers.
Suggestion: Look at the accounting foundation and supplement your knowledge.
Question 9: What is the accounting meaning of lending? The debit and credit bookkeeping method is a double-entry bookkeeping method that records economic business with "debit" and "loan" as bookkeeping symbols. The debit-credit bookkeeping method is a double-entry bookkeeping method, which is also commonly called the debit-credit double-entry bookkeeping method.
The debit and credit bookkeeping method originated in Italy from 13 to 14 century. At first, the "loan capitalist" in Florence, Italy borrowed money from the lender, included it in the lender's name and returned it to the borrower; When lending money, it will be credited to the borrower's name and credited back to the borrower's name. The increase or decrease of debts recorded in the name of the lender on behalf of the "borrowing capitalist" and the increase or decrease of creditor's rights recorded in the name of the borrower on behalf of the "borrowing capitalist". At this time, "borrowing" and "lending" respectively represent the creditor-debtor relationship between the borrowing capitalist and the creditor. In the following hundreds of years, with the development of commodity economy, the debit and credit bookkeeping method has experienced Genoa stage and Venice stage, and it has been continuously developed and improved. The words "borrow" and "loan" have gradually lost their original meanings and become pure bookkeeping symbols. The content of the record is not limited to the lending business of monetary funds, but gradually extended to the increase and decrease of property and materials, operating profits and losses and working capital, and is widely used in many industries. Subsequently, the debit and credit bookkeeping method spread all over Europe and America and became a common bookkeeping method. 1494, Italian mathematician Luca? The publication of pacioli's Summary of Arithmetic, Geometry, Ratio and Proportion marks that the debit and credit bookkeeping method has officially become a recognized double-entry bookkeeping method, and it also marks the beginning of modern accounting. Luca? Pacioli is called "the father of modern accounting". [ 1]
Account structure
Because the bookkeeping symbols of "debit" and "credit" have opposite meanings to the accounting elements on both sides of the accounting equation, you can set up accounts with both asset nature and liability nature. For example, accounts receivable and advance receipts can be combined into one account, and accounts payable and advance receipts can also be combined into one account.
The nature of dual accounts is not fixed, and it should be judged according to the balance direction of subsidiary accounts. If the balance is in the debit, it is an asset account, and if the balance is in the credit, it can be confirmed as a liability account. For example, accounts receivable is an asset account, while accounts received in advance are a liability account. If there are not many accounts received in advance, they can be merged into the accounts receivable account, so that the accounts receivable account is a double-entry account. The general ledger balance of a double-entry account has no economic significance, that is, it does not represent the amount of assets or liabilities, and the information reflecting the actual amount of assets and liabilities can only be obtained from the analysis of each subsidiary ledger account of a double-entry account.
Account settings
Under the debit and credit bookkeeping method, the setting of accounts can basically be divided into two categories: assets (including expenses) and liabilities and owners' equity (including income).
The increase of debit registration and the decrease of credit registration in asset accounts are generally debit balances (the account balance is generally at the increasing side, the same below).
The ending balance formula of the asset account is as follows: ending debit balance = opening debit balance; Current debit amount; Current credit amount.
The increase in credit registration and decrease in debit registration of liabilities and owners' equity accounts are generally credit balances.
The ending balance formula of liabilities and owners' equity accounts is: ending credit balance = opening credit balance+current credit amount-current debit amount.
Its advantages mainly include the following aspects:
(1) is conducive to analyzing economic business and strengthening economic management;
(2) It is beneficial to prevent and reduce accounting errors;
③ Flexibility of account setting;
(4) It is beneficial to computerized accounting.
The basic courses of accounting begin with borrowers and lenders. Debit is on the left side of the account book and credit is on the right side of the account book. Here, we should remember an unchanging law: "Borrow = Loan", in other words, in any transaction, we must register on both sides of the account book at the same time, and its principles are as follows:
(1) When assets increase, it is recorded on the left; When assets decrease, record it on the right.
(2) When the debt increases, record it on the right; When the debt decreases, record it on the left.
(3) When the owner's equity increases, it is included in the right side; When the owner's equity decreases, it is counted to the left.
(4) When the cost increases, it is included in the left side; When the cost is reduced, it is included in the right side.
(5) When the income increases, it is included in the right side; When the income decreases, it is included in the left side.
(6) When the cost increases, it is included in the left side; When the cost is reduced, it is included in the right side. The accounting equation is: assets = liabilities+owners' equity. Before profit distribution: assets+expenses = owner's equity+liabilities+income.
As you can see, the two symbols of lending
Question 10: Is there a difference between cashier's cash book lending and accounting lending? There is no difference: cash is an asset class: borrowing increases and loans decrease.
For example, the bank's cash accounting entries are as follows:
Borrow: cash
Loans: bank deposits
The same is true of the cashier's account: cash increases.