Summary of filling skills of accounting vouchers

Summary of filling skills of accounting vouchers

Do accountants often encounter this situation in their daily work: the economic business that has happened can't be found in the accounts, or the amount doesn't match, or problems can be seen everywhere when tax officials check the accounts? The following is a detailed introduction from the common mistakes in filling in vouchers, the misunderstandings in examining bills, and the literacy and skills needed to fill in vouchers. The following is a summary of the skills I brought to you in filling out vouchers for accounting bills. Welcome to reading.

First, the bad habit of filling in vouchers.

1, ignore, bury your head in accounting.

Typical performance: get the original bill, don't ask the ins and outs of the economic and business matters represented by the bill, and do the accounts.

2. Make accounts according to the types of documents.

Typical performance: all food and beverage tickets are included in business entertainment expenses.

When making accounts, you should determine the collection subjects of costs and expenses according to the nature of business, not according to the types of vouchers. For example, meal tickets may be business entertainment expenses or employee benefits.

3. The voucher summary is not clearly written.

Typical performance: the abstract elements are uneven and vague, and sometimes even the most basic time, people and events are not written. Like what? Reimbursement expenses? .

Hazard: The abstract is not clearly written, which is not conducive to future review, analysis and retrieval. For example, when the sales department reimburses the exhibition expenses, the summary only writes? Does the sales department reimburse the exhibition expenses? If the sales department has questions about the expenses, the finance department has to dig out the reimbursement vouchers one by one and reconcile them with the sales department. If it is clearly written in the summary (for example, XXX reimburses the exhibition expenses by 20 15XX), you can check it just by reading the summary to avoid unnecessary labor. Another example: when paying for the goods, only write a summary? Payment? You don't know whether it is the payment for production or the payment for the purchase and construction of fixed assets, so you can't judge when compiling the cash flow statement manually.

4. The voucher summary is written too clearly.

Typical performance: no awareness of tax risks, and the summary is clear and clear.

5. Put different items on the same voucher.

6. Combine multiple amounts into a total.

Typical performance: combine a variety of cash or bank deposits into a notebook.

Although the third paragraph of Article 51 of the Basic Accounting Work Standard stipulates that accounting vouchers can be filled out according to several similar original vouchers, it is theoretical and impossible in practical work unless you want to spend a long life through endless auditing and reconciliation.

7. Enter the account according to the total amount of the reimbursement form, and do not split it by department.

8. When the amount is wrong, only adjust the adjustment entries according to the difference.

The fifth paragraph of Article 51 of the Accounting Basic Work Standard stipulates that if there is an error in the accounting voucher, it should be re-filled. If there is nothing wrong with the account, but the amount is wrong, you can also supplement an adjusted accounting voucher for the difference between the correct figure and the wrong figure, and the amount will increase to blue and decrease to red.

Yes, it can be done in theory, but in practice, you will find that it will bring unnecessary trouble to future audits.

Second, the misunderstanding of filling in the voucher

Myth 1: All the white bars can't be explained.

What is a white strip? Generally speaking, the white note refers to the receipt and payment voucher (or receipt and delivery voucher) written on white paper. Many financial personnel think that all the IOUs can't be recorded. Actually, it's not. Expenditures for which the other party is an individual and does not belong to taxable services can be recorded in the account with a white note without an invoice. For example:

(1) all kinds of compensation and compensation fees paid to individuals.

Such as compensation for demolition and compensation for young crops; However, the corresponding compensation agreement and other supporting documents are needed.

(2) subsidies such as one-child subsidies, heating subsidies, heatstroke prevention and cooling fees;

3. Welfare subsidies such as pensions and relief funds;

(4) Resignation compensation;

⑤ Funeral expenses;

6. Compensation for death;

⑦ Fines paid according to the provisions of the economic contract.

Written documents such as court judgment or conciliation statement, arbitration organization ruling, agreement on providing taxable goods or taxable services signed by both parties, compensation agreement signed by both parties can be used as the basis for bookkeeping.

If you have any questions about the above, please read the provisions of Article 19 of the Tax Administration Law, Article 14 of the Accounting Law and Article 8 of the Enterprise Income Tax Law. You can also refer to the Administrative Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax issued by Jiangsu Local Taxation Bureau 20 1 1, 12, 2 1 (Jiangsu Local Taxation Regulations).

Myth 2: Receipts cannot be used as proof of accounting.

All receipts can't be used as proof of accounting? No, comrades who have this idea confuse accounting with pre-tax deduction. The reason is already stated in the misunderstanding 1, so I won't go into details here.

All receipts cannot be deducted before tax? Not exactly. Some receipts, such as special bills issued by government departments, can also be deducted before tax, such as:

(1) bills for charges issued by government departments;

(2) Charge bills issued by various institutions;

③ Donation receipt;

(4) Receipts of trade union funds;

(five) the court's legal fees, execution fees and receipts;

⑥ Military receipt;

For specific provisions, please refer to the Interim Measures for the Administration of the Use of Capital Settlement Bills in Administrative Institutions (Caizong [20 10] 1No.).

Myth 3: Who collects the money (who issues the invoice)

Under normal circumstances, whoever collects money is linked to his account, but there are exceptions, such as entrusted collection and entrusted payment. At this time, it is impossible to link the money collected with his account. Therefore, when filling in the voucher, you must ask the business matters clearly.

Myth 4: Employees will not issue receipts for reimbursement of travel loans.

Employees who borrow money on business trips will be reimbursed by bills when they come back from business trips, with overpayment and underpayment. Whether employees return cash or not, they should issue a write-off receipt. Otherwise, if financial entries are wrong or bills are lost, it will be difficult for employees on business trips to defend themselves and prove that their loans have been written off.

Myth # 5: Buy and pay the company boss or employee.

In this case, unless there is a certificate of entrusted collection from Company A, once Company A claims payment, it will be difficult to argue and make a new payment.

Myth 6: Travel allowance and meal allowance need invoices.

This subsidy does not require an invoice. But pay attention to the tax issue. Travel allowance is exempt from personal income tax, and the specific standards shall be implemented in accordance with the provisions of the Ministry of Finance. Missed meal allowance should be treated according to different situations: According to document No.82 of Caishui (1995), the non-taxable missed meal allowance in document No.089 of Guoshuifa (1994) refers to the fact that individuals really need to eat out according to the regulations of the financial department. Subsidies and allowances paid by some units to employees in the name of meal-missing subsidies should be incorporated into the income from wages and salaries of the current month, and personal income tax should be levied.

Myth 7: The original voucher must be attached to the back of the voucher.

Not quite right. After the voucher, in addition to the accounting voucher, the original voucher must be attached to facilitate the settlement and correction of errors. Some businesses do not necessarily have original invoices, or they may be split documents made by other companies.

See Item 4, Paragraph 3, Article 51 of the Basic Accounting Work Standard. Except for the original vouchers for closing accounts and correcting errors, other vouchers must be attached with the original vouchers. If an original voucher involves multiple accounting vouchers, you can attach the original voucher to a master accounting voucher and indicate the accounting voucher number attached to the original voucher, or attach a copy of the original voucher to other accounting vouchers. If the expenses listed in an original voucher need to be shared by several companies, the part shared by other companies should be opened to the other original voucher for settlement.

Myth 8: Blue-word write-off of write-off vouchers.

When writing off vouchers, they should be written off in red letters in the same direction, not in blue letters in the opposite direction.

Only when it is reversed in the same direction can the account balance amount in the borrowing direction accurately reflect the real figure.

Three, fill in the certificate should have the quality.

1. Before filling in the voucher, you should carefully review the original voucher. Reviewing the original vouchers is not simply adding the amount to see if the expenses meet the company's reimbursement system. On the contrary, certificates should be strictly examined.

(1) Carefully examine the voucher, mainly examining the authenticity, legality and compliance of the bill, and whether all elements are complete and accurate. Whether the reimbursement procedures are reasonable, whether the signatures are complete, and whether the approval authority is appropriate.

(2) Generally speaking, the head of the department is responsible for the authenticity of the business, and the financial department cannot determine the authenticity of the business one by one, but it needs to use what it knows and hears to confirm the economic business reflected in the bill. If there is any discrepancy, it should be carefully inquired and verified. This requires knowing more about the production and operation of the company and communicating with other departments.

(3) While reviewing the vouchers, chat with the reimbursement person and ask as many questions as possible. Ask more questions about the places in doubt and confirm each other.

(4) Use logical analysis and professional judgment. Check whether the bill elements (time, place, amount and bill number) are consistent with the business content, and make professional judgments on the rationality of each element. For example, in the review of toll bills, it is necessary to carefully review whether the time and place of the bills are in line with their routes, and check the rental time with the business occurrence time. If the salesman reimburses more fixed bills or leased bills, which is suspected of being false, he can also register such bills reimbursed in recent months in Excel one by one, and sort them by bill number and occurrence time. Whether it's fake or not, I'll know soon.

2. Global view: We must have a global view, and we must have a sense of budget control when reimbursing expenses. Entertainment expenses, advertising expenses, etc. Always pay attention to whether they exceed the income tax deduction limit.

3. The concept of tax planning: tax planning should have happened before the business happened, but as a remedial measure, the producer of accounting vouchers should be the goalkeeper. When the business has happened, the relevant personnel should be urged to take remedial measures, at least in form, in line with the provisions of national tax laws and regulations, to reduce tax expenditures and avoid tax penalties.

4. Post-service concept: When filling in the voucher, you must have the concept of post-service to facilitate the later audit. Therefore, accounting must be standardized and reasonable, and the abstract must be clear. The time, person, unit and project (even quantity and document number) in the abstract must be complete, otherwise the later review will be very troublesome.

5. Awareness of risk prevention: You must be aware of tax risks and legal risks when filling in vouchers. You know, don't elaborate.

Fourth, the actual combat skills of voucher filling

1, the abstract should be detailed and vague according to the actual situation.

2. Some vouchers should be posted from intermediate subjects for auditing and statistics. Such as cash sales, but also from? Accounts receivable? Passing by; Pay wages or benefits, pass the customs? Payable to employees? Excuse me.

3. The adjustment or write-off of the wrong voucher should be explained in the remarks of the original voucher.

Verb (abbreviation of verb) Other normative matters

1. How to calculate the number of voucher attachments?

The calculation principle of the number of attachments of accounting vouchers is: the original vouchers that are not summarized are calculated as natural numbers; After the original vouchers are summarized, each summary table or summary table counts as one, because the number of original vouchers is already in the summary table? How many original documents are attached? Column is already registered.

2, the original documents lost processing method

If the original certificate obtained from other units is lost, it shall obtain the certificate stamped by the original issuing unit, and indicate the number, amount and content of the original certificate. After the approval of the person in charge of the accounting institution of the handling unit, the accounting supervisor and the unit leader, it can be used as the original voucher. If it is really impossible to obtain certificates such as trains, ships and plane tickets, the parties concerned shall write down the details and use them as the original certificates after being approved by the person in charge of the accounting institution of the handling unit, the accounting supervisor and the unit leader.

3. Bill processing after approval

According to different situations, there are three situations: return, reimbursement and invalidation.

① Return: If the documents are not standardized (should be attached but not paid) and have incomplete signatures, they will be returned to the reimburser for supplementation.

2. Reimbursement: if it fully meets the requirements, it will be reimbursed directly; If the documents are complete and signed, but individual bills cannot be reimbursed, the reimbursement amount cannot be directly altered, and it should not be returned to the reimbursement person to re-fill in the form and re-sign the process, but should be written on the reimbursement form? The amount quoted is XX yuan? After reimbursement.

(3) void: if the reimbursement person is found to have cheated, it will be void directly and will not be reimbursed.

4. Multi-units * * * undertake electricity charges and property collection and handling.

Companies, other enterprises and individuals * * * use water and electricity, which can be accounted for by the lease contract, the water and electricity split sheet confirmed by the seals (or signatures) of the water and electricity parties, the copy of the water and electricity invoice issued by the water and electricity department, and the payment voucher.

Water and electricity charges are collected by the property company, and cannot be invoiced separately. The accounting shall be based on the Record Certificate of Water and Electricity Charges issued by the property company, a copy of the invoice of water and electricity charges issued by the water and electricity department, and payment documents.

Otherwise, the tax is not allowed to be deducted before tax when the income tax is settled.

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