Accounting Novice Must Learn To Fill In Bookkeeping Vouchers.

The bookkeeping voucher should be strictly in accordance with the prescribed format and content. In addition to having to record the truth, complete the contents, fill in time and write clearly, it must also meet the following requirements:

(1) the "summary" column is correct.

A brief description of the content requires that the text descriptions should be simplified and summarized so as to meet the requirements of the registration books.

(2) in accordance with the contents of the economic business and in accordance with the provisions of the accounting system, it should be determined that the loan should be borrowed.

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Accounts must be used correctly, and the names of accounts should not be arbitrarily changed or simplified. Relevant two level or detailed accounts should be completed.

(3) the accounts receivable and credited accounts must be kept in clear correspondence in the vouchers.

(4) when a bookkeeping certificate is completed, the total number of accounts should be added to check the balance relationship of the corresponding accounts.

(5) the voucher must be numbered consecutively so as to check and avoid the loss of credentials.

(6) each accounting voucher should indicate the number of attachments, so as to facilitate checking later.

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The balance sheet is a financial accounting statement that reflects all the assets, liabilities and owners' rights and interests of the enterprise in a particular period (end of the month, the end of the season, and the end of the year). It is a static statement.

The balance sheet is compiled monthly. It is based on the accounting equation of "assets equal to liabilities plus owner's equity". According to certain classification standards and certain orders, assets, liabilities and owners' rights and interests of enterprises in a certain period should be arranged in proper order.

The balance sheet provides information about the current financial situation of the enterprise and the information about the financial situation before and after it shows the strength of the enterprise in terms of assets, liabilities and owner's equity.

1.1 the review and analysis of equilibrium relations.

The form of the balance sheet is the account type, the asset list is on the left side, and the liabilities and owners' equity are listed on the right side.

According to the accounting balance formula, the total assets should be equal to the sum of liabilities and owners' equity.

In the process of examination and analysis, if the imbalance between the two parties is found, it is possible to determine that there are errors in the accounting. If it is found that the total number of items in the same column is not equal to the total number, the calculation of some items is wrong or the original data are not balanced.

1.2 review and analysis of the correctness of data sources in the table.

On the basis of checking the balance relationship of balance sheet, we should generally examine the correctness of the data sources in the balance sheet in the following four situations:

(1) review of the number of "early days" and "final numbers".

The items in the balance sheet are listed in the two column of "the beginning of the year" and "the end of the year". The data of the "beginning of the year" are filled in according to the figures listed in the end of last year's balance sheet.

At the time of inspection, we can use the spot check method to calculate the data source in the table to see whether the "number of early days" of the items is consistent with the "final number" of the balance sheet at the end of last year.

(2) direct or calculated items based on the final balance of the relevant general ledger subjects.

Check with the final balance of the relevant general ledger accounts.

Such as short-term investments, notes receivable, bad debt preparation, fixed assets original value, accumulated depreciation, short-term loans, paid in capital and so on.

In the review, we should pay attention to excluding some factors that should be eliminated, such as bills receivable which have been discounted in notes receivable.