How to pay the accounting voucher for five insurances and one gold?

Accounting voucher for five insurances and one gold: the wages payable to employees are part of five insurances and one gold, and the loans are bank deposits.

Matters needing attention

You need to bind the account summary table and the T-type account table, so that you can find the voucher quickly without looking at the account book. Although it is computerized now, the subject summary table should be bound in, at least you can know the amount of the month without looking at the account book.

Personal recommendation

When writing relevant accounting vouchers, you must write the corresponding accounting subjects well, and don't generalize the five insurances and one gold to other accounting subjects casually, otherwise the relevant staff will not be able to check them when checking. At the same time, remind everyone that the accounting entries for paying five insurances and one gold are irrevocable. If you can't write, you can record the current accounting entry.

Extended data

Two problems should be paid attention to when formulating the delivery procedure and stipulating the delivery time of accounting vouchers, so as to organize the delivery of accounting vouchers reasonably.

1, determine the transmission route. Each unit should, according to the characteristics of economic business, combine the division of labor of internal institutions and personnel, and the needs of business management and accounting, stipulate the transfer procedures of accounting vouchers, and accordingly stipulate the number of copies of accounting vouchers, so that departments and personnel handling business can handle all kinds of voucher procedures in time, which not only conforms to the principle of internal containment, but also speeds up the business processing process and improves work efficiency.

2. Set the delivery time. Each unit shall, according to the situation of relevant departments and personnel handling economic business, appropriately stipulate the stay time and handover time of vouchers in each link.

In short, the transfer of accounting vouchers should not only meet the requirements of the internal control system, make the transfer procedure reasonable and effective, but also save the transfer time and reduce the transfer workload as much as possible.

The transfer of accounting vouchers refers to the transfer procedure and time between relevant departments and personnel within the unit from preparation to filing. In order to make use of accounting vouchers, reflect various economic businesses in time, provide accounting information and play the role of accounting supervision, accounting vouchers must be delivered correctly and in time, and there must be no backlog.