Make an external account first, and make two copies of the external account voucher, one of which is an attachment to the internal account, so as to find the original voucher when checking the internal account.

The difference between internal account and external account is that internal account refers to the boss's private account, which can best reflect the company's operation.

Because for internal accounts, every business and every original voucher of the company must be recorded, that is to say, as long as it is related to the actual economic business of the company, it must be recorded.

Internal accounts require documents to be true and complete, which can be understood by the boss and may not necessarily conform to accounting standards and tax laws; The external account is the account of the tax bureau. The original vouchers recorded in the account must be legal. Documents can be selected and prepared. Documents are required to be formal and legal invoices and expense documents.

In addition, you can save taxes by doing less income and more expenditure.

External accounts require strict compliance with accounting standards and tax laws.

The disadvantage of this is that it is easy to conflict with the use of external account original vouchers at the end of the month.

In order to avoid this shortcoming, when the external account uses legal original bills at the end of the month, there are two bookkeeping methods for the internal account: 1, and the original voucher is used for copying the internal account. 2. The account voucher number of the voucher used by the external account should be indicated in the accounting voucher summary column of the internal account, which is convenient for future inquiry.

Attached is "For the original voucher, see the X-th voucher of foreign account in X years and X months, with an X".

There are two ways to record internal accounts: ① daily account: that is, all income and expenses are recorded clearly in sequence, and the balance can be released at any time; (2) Regular bookkeeping method: that is, from vouchers to account books and even statements, the original vouchers can include various actual IOUs, all of which are truly reflected in the internal accounts.

External account+unrecorded income-unrecorded expenses = internal account. Finally, remind the accountants that they should abide by the relevant laws and regulations of the country, no matter whether they do internal accounts or external accounts, so as not to be punished for breaking the law.