Today yongtuo Fu Sen accounting firm will tell you about the 8 details when doing accounts!
Be sure to stick the original voucher on the sticky slip before settling accounts at the end of each month. Summary accounts, such advantages are simple accounts, can save vouchers are also conducive to audit.
Details of the second
If you make a mistake on the voucher, do a voucher again, remember that the voucher can not appear red traces.
Details of the three
Should be used when boarding an account show on the page, turn next course of study, this month accumulative total, this year accumulative total, if be the 2nd year then the account of a year does write “carry forward last year”.
Details of the four
When registering, if encounter expense, income carry-over account, if the account does not do credential direct registering then directly use red pen to fill in and carry over in the account book, if the business do credential then do not need to use red pen in the account book.
Details of the five
Summarize the voucher every month, calculate the sum of the sum on both sides, to ensure that the machine is correct, summarize the voucher, then go to the bank to pull the statement, according to the statement and check the voucher summary table again, has confirmed whether all the money in and out related to the bank are not in shortage.
Details of the six
When doing proof, want to be clear the correct use course of borrow credit first, with correct amount. The course that the proof records and amount should check after doing a good job is correct.
Details of the seven
After checkout, to put the T-word account on the above proof, so that the relevant departments such as tax checks to bind the proof of the unit responsible person signature, and then there is the custody of the accounting department.
Details of the eight
If a voucher of the company is wrong in the current month, and the account of the current month has been settled, you can write an identical voucher in red pen for write-off in the next month, and make a correct voucher.
Yongtuo Fu Sen accounting firm specializing in tax consulting, accounting firm, welcome to inquire! Telephone: (852) 3707-31643164