Fill in the summary of accounting vouchers? Abstract? That is, extract the meaning of its main points. Abstract is widely used in financial accounting, among which the abstract of accounting voucher is the most frequently used, because it plays an important role in accounting.
The summary of the proof of charge to an account is a brief description of the economic business content in words or figures in the proof of charge to an account. It is the way and means for the people who read, use and audit the account to understand and reflect the economic business content from the proof of charge to an account.
First, the writing requirements of the abstract of the accounting voucher
Writing a summary of accounting vouchers is one of the basic tasks of accounting, which is not only a bookkeeping technique, but also the embodiment of financial personnel mastering accounting language. Therefore, as a qualified accountant, you should fill in the summary of accounting vouchers seriously, normatively and correctly. Its basic requirements include the following aspects:
1, what should I write? Jane? And? Ming?
Concise means simple and clear. The abstract is too simple to express the economic content clearly. Therefore, it is necessary to grasp the key points and express the economic content as comprehensively as possible within the number of abstract words set by the computer.
For example, the workshop borrowed 5000 yuan for diesel oil. Borrowing diesel oil for * *, but not borrowing for * *, let alone borrowing.
2, writing should be accurate
For the same accounting voucher that reflects 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 many loans, one loan and many loans and many loans under special circumstances. At present, the widely used computerized accounting software generally has? Modify the summary? The function of, provides the conditions for accurately writing the summary of accounting vouchers.
For example, Wang Jinliang, the general manager, borrowed 4,000 yuan to go to Beijing for a meeting, and when he came back for reimbursement, his travel expenses were 1500 yuan; Conference expenses 500 yuan; Purchase and operation of books 1500 yuan; Return the balance, 500 yuan. The summary should be written according to the accounting entries corresponding to each economic business: Wang Jinliang's travel expenses for meeting in Beijing; Wang Jinliang reported the conference fee; Wang Jinliang reported the information fee; Wang Jinliang also borrowed travel expenses. What if this voucher is reflected in the accounting books with a general summary? Conference fee? Subject,? Information fee? , receivables and temporary payments? Employee loan? The subjects all correspond to the summary of travel expenses, and it is incredible to use the account. Ignoring the details of this work will bring inconvenience to a series of accounting work such as checking, bookkeeping and auditing in the future. In particular, it is emphasized that the name of the payee must be reflected in the abstract 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 with the bank statement.
3, correct the wrong account summary specification
According to the requirements of the Basic Accounting Work Standard, if an error is found in the bookkeeping voucher after bookkeeping, the summary when the original erroneous voucher is written off in red is? Cancel a certain certificate on a certain day of a certain month? At the same time, when writing the correct accounting voucher in blue, the summary is? Revise a certain voucher on a certain day of a certain month? . For accounting entries with only the wrong amount, the summary is? Adjust a certain voucher on a certain day of a certain month? . If you modify the wrong voucher in previous years, then, in? On a certain day? Be sure to add before? A year? Words. It should be noted here that when a wrong voucher is cancelled, revised or adjusted, it should be manually indicated below the summary of the revised accounting voucher. This voucher has been corrected on a certain day of the month? Mark, indicating that the voucher has been modified.
Second, the writing method of the summary of accounting vouchers
According to different economic business contents, the summary contents of accounting vouchers should highlight the factors that are more important to this business. When dealing with different economic businesses, we should emphasize different elements or combinations of elements, which can be summarized as five elements:
1、Who
It is necessary to highlight the actors of economic business.
2、What
The content should emphasize the object of economic business.
3、When
The content should highlight the occurrence time of economic business.
4、Where
The content should highlight the location of economic business.
5、Why
The content should highlight the causes of economic business.
Use five in daily accounting? W? When writing a voucher summary, you should also pay attention to the following aspects:
1, while emphasizing the selection of individual elements, we should also pay attention to the combination of multiple elements.
According to different economic business contents, when writing the summary of accounting vouchers, we should highlight the more important elements of this business, that is, emphasize individual elements. In the daily accounting work, what is the accounting voucher? Abstract? The description is prone to the situation that the words are too simple and unclear, which is mainly due to ignoring the importance of individual elements.
Example 1: Zhang, a workshop technician, returned to the company for reimbursement of travel expenses in 480 yuan.
Incomplete writing is:? Travel expenses reimbursement? . This kind of writing is too simple, ignoring the behavior subject of economic business, workshop technician Zhang, which is easy to cause confusion in the use of accounting subjects. Point out the subject of behavior here, is the economic business recorded in the accounting? Manufacturing costs? Account or? Management fees? The key to the account.
The correct writing should be:? Workshop technician Zhang's travel expenses? Obviously, the summary of the accounting voucher of this economic business highlights the behavior subject Who workshop technician.
Ex. 2: In March, No.8 Voucher mistakenly recorded 300 yuan as? Raw materials? Is the account credited? Turnover materials? Account, now be corrected.
Incomplete writing is:? Voucher No.8 in March is incorrect, and it is now corrected? . This summary is a record of verifying the wrong vouchers. If we can highlight the reasons for the wrong accounts, that is, emphasize Why, it will be more complete. Therefore, the correct writing should be:? The account of No.8 voucher in March was wrongly used, and it is now corrected? .
Pay attention to the combination of many factors. In some complex or special economic operations, it is particularly important to emphasize the combination of two or more factors.
Example 3: Received the deposit interest of ICBC basic account in the fourth quarter 100 yuan, which has been deposited in the bank account.
Incomplete writing is:? Charge interest on bank deposits? . The problems with this writing are: first, there are generally less than one deposit account in an enterprise, so it is necessary to say which bank it is; Second, interest has different time periods, so it is necessary to explain which period it belongs to. According to the combination of who and when, the correct writing is: receiving the fourth quarter interest of the * * account.
2, make good use of ghostwriting symbols and abbreviations, and practice the ability to choose words and make sentences.
In order to write conveniently and improve efficiency, some substitute symbols or abbreviations can usually be used in writing abstracts. For example, the unit price can be expressed by @, and the units of measurement such as tons and kilograms can be used? T? 、? Kg? Wait for the replacement. Under the premise of not affecting the expression and correct understanding, the company name can also be abbreviated, such as? Bank of China? Can be abbreviated as? Bank of China? .
From the perspective of Chinese, writing a summary is to make sentences. Therefore, the sentence-making as abstract writing must conform to logical norms and grammatical habits, otherwise, grammatical errors such as lack of subject, lack of predicate, lack of object, improper collocation of subject and predicate, improper collocation of verb and object, and improper collocation of subject and object will easily occur.
Ex. 4: A company invested a piece of equipment with a value of 38,000 yuan.
Wrong writing:? One set of equipment? . This kind of writing lacks subject and predicate, so the reason for forming a device should be pointed out in the abstract, and the object of statement, namely the subject, cannot be omitted in this sentence. At the same time, how is the equipment obtained? Predicate verbs should be added. Invest? . The correct spelling is:? A company invested in one set of equipment? .
Example 5: The company buys books, paper and other office supplies from a cultural goods store, which are counted as 480 yuan and paid in cash.
Wrong spelling:? Pay for office supplies? . This kind of writing is not properly matched with the verb and object, and the payment can only be money, not practice. The correct way to write it is to pay for office supplies.
3. Consider the need for registration details.
In manual accounting, such as the summary of accounting vouchers, if the text is too simple and the items are incomplete, it will not only not fully reflect the ins and outs of the economic business, but also bring inconvenience to the registration of subsidiary ledger. Therefore, when writing the abstract of accounting vouchers, we should also consider the needs of registration details. For different economic businesses and different subjects, abstract writing should also be focused, and it cannot be treated equally mechanically.
Example 6: Material A 1200 kg was used for the production of product A, and the unit cost was 80 yuan, amounting to 96,000 yuan; 700 kg of material B was used for the production of product B, and the unit cost was 50 yuan, amounting to 3,500 yuan.
Incomplete writing: materials for production products. Although the abstract also briefly summarizes the contents of economic business, it brings inconvenience to the registration of raw material subsidiary ledger, because the format of raw material subsidiary ledger is quantity and amount, not only the total amount, but also the quantity and unit price should be registered. If this abstract is used, only the original documents can be checked when registering subsidiary ledger, which is time-consuming and laborious. Specification writing: Material A 1200Kg, @80; 700Kg of material B is used for product B, @50.
Sure,? Abstract? When writing, we should consider the needs of registration details, not to say that every economic business should be described without a mask, which will only waste unnecessary manpower and increase the workload of accounting, which is not conducive to improving the efficiency of accounting work.
Example 7: 200 pieces of product A sold to a company, the unit price is 500 yuan, the value-added tax is 17000 yuan, and the payment is * * * yuan17000 yuan, which has not been received yet.
Incorrect writing: 200 pieces of product A were sold to a company, @500 yuan, and the payment was not received. This kind of writing obviously considers the need to register the details, but unlike the raw material subsidiary ledger, the income subsidiary ledger only needs to register the total amount, and does not need to register the quantity and unit price. This writing seems a bit redundant. The specification is written as follows: a batch of A products was sold to a company, and the payment was not received.
The basic content of accounting vouchers There are many kinds of accounting vouchers with different formats, but their main functions are to classify and sort out the original vouchers, and to use accounting subjects to prepare accounting entries according to the requirements of double-entry accounting, so as to register the account books. Therefore, accounting vouchers must have the following basic contents:
(1), name of accounting voucher
(2), fill in the date of accounting vouchers
(3), the number of the proof of charge to an account
(4) Summary of economic and business matters
(5) Accounting subjects involved in economic and business matters and their bookkeeping direction.
(6) Amount of economic and business matters
(7), accounting tag
(8) Number of attached original vouchers
(9), accounting supervisor, bookkeeping, auditing, cashier, billing and other relevant personnel signature.
The main significance of accounting vouchers In any unit, whenever an economic business occurs, such as cash receipt and payment, material import and export, settlement of current accounts, etc., the relevant personnel handling the business must carefully fill in accounting vouchers in accordance with the prescribed procedures and requirements, record the date of occurrence or completion of the economic business and the contents of the economic business, and sign and seal the accounting vouchers, and some vouchers need to be stamped with official seals to be responsible for the authenticity and correctness of the accounting vouchers. All accounting vouchers must be strictly audited by relevant personnel, and only the audited accounting vouchers can be used as the basis for registering account books. The filling and auditing of accounting vouchers is of great significance for completing the task of accounting work and giving full play to the role of accounting in economic management. To sum up, there are three aspects:
1, accounting vouchers are the basis for registering account books.
In the process of production and operation, a large number of various economic businesses will occur in each enterprise. The accounting department must record these economic businesses in time and correctly, and it must be based on accounting vouchers. Whenever economic business occurs, corresponding accounting vouchers must be filled in. Generally speaking, accounting vouchers are filled in where economic business takes place. This can correctly and timely reflect the occurrence and completion of various economic businesses. With the execution and completion of economic business, accounting vouchers recording the execution and completion of economic business are finally collected in the financial accounting department according to the prescribed circulation procedures, which becomes the basic basis for bookkeeping.
2, audit accounting vouchers, can more effectively play the role of accounting supervision, make the economic business reasonable and legal.
Through the audit of accounting vouchers, we can supervise the legality of various economic businesses and check whether economic businesses conform to relevant national laws and systems, and whether they conform to enterprise goals and financial plans; Check whether the economic business violates the law and discipline, violates the accounting system, and damages public property such as extravagance, waste, corruption and theft; Problems existing in economic management and loopholes in management system can be found in time, and stopped and corrected in time. In order to improve management and economic benefits.
3, accounting vouchers can strengthen the responsibility system in management.
Any economic and business activities must be filled in by the management personnel and signed and sealed, so that it is convenient to draw a clear line of responsibilities and strengthen the sense of responsibility; It is also convenient to find problems and find out responsibilities, which is conducive to strengthening and improving business management and promoting economic responsibility system.