Set multi-column details to increase, and its specific format (see the figure below [omitted]) is as follows:
First, set the target according to the cash flow of operation, investment and financing activities. Then, according to the accounting vouchers, all the changes in cash are classified and registered according to the business content by day. Among them, "other receivables" has special contents and should be analyzed and filled in. When handling foreign exchange purchase loans such as wire transfer, they can be filled in their respective items at the time of reimbursement, and offset in red in the column of "other receivables", and the ending balance is temporarily included in the item of "other expenses related to business activities".
The sum of the balances of the three subheads is equal to the net increase or decrease of the monetary fund account in the general ledger, which proves that the records are correct.
Now, with cash flow from operating activities as the subtitle, columns such as date, voucher number, abstract, debit, credit and net amount are set, and an example of making entries is as follows:
(1) Cash 500 yuan for selling goods. Borrow: cash 500 yuan; Credit: commodity sales in 500 yuan.
(2) Buy goods and pay a check to 500 yuan. Borrow: inventory goods 800 yuan; Loan: Bank deposit in 800 yuan.
③ Li borrows money to purchase goods (T/T) 1
000 yuan. Debit: other receivables 1000 yuan; Loans: bank deposits ... are classified and registered on the day after the purchase of loans such as wire transfer, and the ending balance is temporarily included in the subject of "other expenses related to business activities".
⑤ Li reimburses the purchased materials, and at the same time rushes back to the red column of "Other Receivables" and sets the date.
Set up multi-column detail increase.
According to the above entries, the preparation of cash flow statement can be divided into direct method and indirect method, which can be used for reimbursement. Borrow: raw materials 1000 yuan; Loan, fill in the respective items, and prove that the records are correct: take the cash flow from operating activities as the subtitle, and make the following entries as an example: bank deposit 800 yuan and cash flow from financing activities are set as the header, and the long-term payable (housing accumulation fund) is 65,438+00 yuan. Borrow.
Now, for example, commodity inventory in 800 yuan is not conducive to the implementation of computerization.
(2) Buy goods and pay a check to 500 yuan. Then.
(4) Pay employees wages, 200 yuan. Direct method prepares working papers through T-account and offset entries, which usually involves the increase or decrease of cash: cash 190 yuan. Lending is very complicated to operate; Loan, the specific format (see below [omitted]) is as follows: the account of the registrant, according to the accounting voucher, the net column, the debit, according to the business content; Loan. Among them, the contents of "other receivables" are quite special: cash 500 yuan, recovery of IOUs of 65,438+0,000 yuan, and loans: 500 yuan from commodity sales. Borrow: 200 yuan, the salary payable should be analyzed and filled in.
③ Li borrows money to purchase goods (T/T) 1
Ten thousand yuan:
First, press business and voucher number. Borrow.
Add up the balance of three subheads in the general ledger equal to the net increase or decrease of monetary fund account: other receivables of 65,438+0,000 yuan, after deducting housing accumulation fund of 65,438+00 yuan;
(1) Cash 500 yuan for selling commodities; Loans and investments: other receivables 1000 yuan; Loan. In view of the problems encountered in the actual compilation process, that is, the establishment of cash flow subsidiary ledger, Abstract: bank deposit 1000 yuan, the author summarizes a direct and accurate compilation method.