The internal account is 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 accounted for, that is to say, as long as it is related to the actual economic business of the company, it must be accounted for.

The external account is the account of the tax bureau, and the original vouchers entered must be legal. You can choose documents and make them. In addition, you can save taxes by doing less income and more expenditure.

First of all, the difference between an internal account and an external account lies in:

① Internal accounts require documents to be true and complete; External accounts require documents to be formal and legal invoices and expense documents.

(2) The internal account requirements are true, can reflect the facts, the boss can understand, and may not necessarily abide by accounting standards and tax laws; External accounts require strict compliance with accounting standards and tax laws.

Second, how to make internal accounts

1. There are two bookkeeping methods for internal accounts:

① Copy the original voucher.

(2) Mark the abstract with the original voucher, and attach "For the original voucher, please refer to the X-th voucher of foreign account in X years and X months, with an X".

In practical work, for companies with two sets of accounts, accounting often can't take into account both internal and external accounts. Here is a simple method for accountants to realize internal and external accounts, that is, first make external accounts and make two external account vouchers, one of which is an attachment of internal accounts, so as to find the original vouchers when checking internal accounts.

2. There are two ways to record internal accounts:

(1) daily report, that is, all income and expenditure are recorded clearly in sequence, and the balance can be paid at any time;

② Conventional bookkeeping method

That is, from vouchers to account books and even statements, the original vouchers can contain all kinds of actual white bars, which are truly reflected in the palm of your hand.

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 legal original bills are used in external accounts at the end of the month, the account voucher number of the vouchers used in external accounts should be indicated in the accounting voucher summary column of internal accounts, so as to facilitate future search.

Finally, remind the majority of accountants to abide by the relevant laws and regulations of the state, whether doing internal accounts or external accounts, so as not to be punished for breaking the law.