Question 1: What is the difference between summarizing original vouchers and accounting preparation vouchers? Summarizing original vouchers is a self-made voucher compiled based on many original vouchers according to certain classifications. It can also be called the original voucher summary table. . The main function is to simplify the preparation of accounting vouchers. For example: compile the picking list within a certain period into a picking summary table based on product name.

The accounting preparation voucher is a self-made original voucher prepared according to the needs of account book records and business operations. It is a kind of accounting voucher that classifies, organizes and re-prepares a certain economic business based on the account book records. The main function is to meet the needs of accounting or economic management. For example: a manufacturing expense allocation table that re-prepares the amount registered in the manufacturing expense detailed account within a certain period by product or other classification.

Question 2: What are the requirements for preparing accounting vouchers? Basic requirements for preparing accounting vouchers:

1. All contents of the accounting voucher must be complete.

2. Accounting vouchers should be numbered consecutively.

3. The writing should be clear and standardized.

4. Accounting vouchers can be filled in based on each original voucher, or compiled based on several original vouchers of the same type, or based on the original voucher summary table, but different contents and categories must not be combined. The original vouchers are summarized and filled out into one accounting voucher.

5. Except for settlement and correction of wrong accounts, original vouchers may not be attached, and other accounting vouchers must be attached with original vouchers.

Note:

(1) The calculation of the number of attached original vouchers is generally based on the natural number of attached original vouchers.

(2) If one original voucher involves several accounting vouchers, the original voucher can be attached to the back of one main accounting voucher, and the other accounting vouchers should be marked with The number of the original voucher or attach a copy of the original voucher.

(3) When the expenses listed in an original voucher need to be borne by several units at the same time, the unit that keeps the original voucher shall issue an original voucher split sheet to other units that should bear the burden. The original voucher split sheet must contain the basic contents of the original voucher.

6. If an error occurs when filling in the accounting voucher, it should be filled in again.

Handling of errors found in registered accounting vouchers:

① When errors are found within the year: You can fill in an accounting voucher with the same content as the original in red letters, and In the summary column, mark the words "cancel the voucher numbered on such-and-such month", and at the same time fill in a correct accounting voucher with blue characters and mark the words "amend the voucher numbered on such-and-month month".

② If there is no error in the accounting account, but the amount is wrong: If the wrong amount is greater than the correct amount, you only need to prepare an adjusted accounting voucher for the difference between the correct number and the wrong number. Fill in red letters to indicate a decrease; if the wrong amount is less than the correct amount, you need to prepare an adjusted accounting voucher with blue letters for the difference between the correct number and the wrong number to indicate an increase.

If it is found that there is an error in the accounting voucher of the previous year: a corrected accounting voucher should be filled in with blue characters.

7. After completing the economic and business matters in the accounting voucher, if there are any blank lines, you should draw a line from the blank line under the last amount number in the amount column to the blank line on the total and cancel it. .

Question 3: What accounting vouchers are included in the preparation method of summary accounting vouchers? The preparation method is as follows:

1. Preparation of summary receipt vouchers

Summary receipt The payment voucher is set separately according to the debit side of the cash account and bank deposit account. Periodically (such as 5 days or 10 days), all cash receipt vouchers and bank deposit receipt vouchers during this period are set according to the set accounts. The credit accounts are classified and summarized once, and one is compiled every month. When registering the general ledger, the debit side of the "cash" or "bank deposit" general ledger account should be recorded based on the total amount on the summary collection voucher, and the relevant general ledger should be recorded separately based on the total amount of each credit account on the summary collection voucher. Credit to the ledger account.

2. Preparation of summary payment vouchers

Summary payment vouchers are set separately according to the credit of cash account and bank deposit account. These are compiled regularly (such as 5 days or 10 days). All cash payment vouchers and bank deposit payment vouchers within a period shall be classified and summarized according to the debit accounts corresponding to the set accounts, and one document shall be prepared every month. At the end of the month, the total number of summary payment vouchers is calculated and used to register the general ledger. When registering the general ledger, the credit of the "cash" and "bank deposit" general ledger accounts will be recorded based on the total amount of the summary payment voucher; the debit side of the corresponding general ledger account will be recorded based on the total amount of each debit account in the summary payment voucher.

3. Preparation of summary transfer vouchers

Summary transfer vouchers usually refer to the credit settings of each account, and all transfer vouchers in this period are regularly set according to The debit accounts corresponding to the accounts are classified and summarized once, and one is compiled every month.

Question 4: What is the accounting position of the accountant who prepares accounting vouchers? In small companies, the person who prepares accounting vouchers is usually the chief accountant. Large-scale companies have many positions for preparing accounting vouchers, including material accounting, product accounting, accounting accounting, etc.

Question 5: Which accounting matters do not require the preparation of accounting vouchers? Your question is: No need to prepare accounting vouchers Accounting vouchers still do not require original vouchers, this is different.

1. All required accounting items must have accounting vouchers, because the accounting vouchers are the basis for accounting.

2. Except for settlement and error correction, all accounting vouchers should be accompanied by original vouchers.

Original vouchers include external and self-made vouchers. There are no external original vouchers. Original vouchers should be prepared (such as depreciation accrual, salary accrual, asset surplus, collection of production costs, etc. These should all be original vouchers).

For example: The salary entries must be followed by a salary schedule confirmed by the human resources department (because this is the amount payable), and when the actual payment is made in cash, there must be the signature of the payee ( Why emphasize cash payment? Because if you pay by bank deposit, the company will receive a transfer voucher from the bank),

Question 6: What original vouchers can be used as the basis for preparing accounting vouchers?

Question 7: What are the accounting vouchers? Currently, there are generally three types commonly used: receipt vouchers, payment vouchers, and transfer vouchers. All transactions that increase cash (bank deposits) belong to receipt vouchers, all transactions that decrease cash (bank deposits) belong to payment vouchers, and all other transactions belong to transfer vouchers

Question 8: What kind of voucher does the production workshop use for recording raw materials? When receiving materials,

debit: production cost

credit: raw materials

Therefore, it is a transfer voucher.

If the enterprise has a small variety of materials and does not use them frequently, it can prepare accounting vouchers one by one according to the material requisition list. If the company has a wide variety of materials and they are used frequently, it would be cumbersome to prepare accounting vouchers one by one according to the material picking lists. In order to simplify accounting, usually collect the material picking lists first, and prepare a summary table of issuance vouchers at the end of the month to prepare accounting vouchers. In addition, if the cost of issuing materials is calculated based on the weighted average method at the end of each month, the cost of issuing materials cannot be determined at ordinary times.

Question 9: What are the basic requirements for preparing accounting vouchers? Hello, Yidiantong Online School will answer your question

1. Accurate use of subjects

2. Amount Fill in correctly

3. The borrowing direction is correct

4. This must be recorded clearly

5. The original documents are complete

6. Review procedures Complete

Question 10: Prepare accounting vouchers Debit: Accounts receivable - Zhejiang xx Environmental Protection Technology Company 102375

Other receivables 450

Credit: Main business income 87,500

Taxes payable - Value-added tax payable - Output tax 14,875

Bank deposits - ICBC Haishu Branch 450