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3.6 Accounting-related knowledge Types of bookkeeping vouchers. 记账凭证按其适用的经济业务,分为专用记账凭证和通用记账凭证两类。 (一)专用记账凭证( special bookkeeping voucher ) 用来专门记录某一类经济业务的记账凭证。专用凭证按其所记录的经济业务是否与现金和银行存款的收付有无关系,又分为收款凭证、付款凭证和转账凭证三种。 1. 收款凭证( receiving voucher )

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3 6 accounting related knowledge types of bookkeeping vouchers
3.6 Accounting-related knowledgeTypes of bookkeeping vouchers
  • 记账凭证按其适用的经济业务,分为专用记账凭证和通用记账凭证两类。
  • (一)专用记账凭证(special bookkeeping voucher)
  • 用来专门记录某一类经济业务的记账凭证。专用凭证按其所记录的经济业务是否与现金和银行存款的收付有无关系,又分为收款凭证、付款凭证和转账凭证三种。
  • 1. 收款凭证(receiving voucher)
  • 用于记录库存现金和银行存款收款业务的会计凭证。它是根据有关现金和银行存款收入业务的原始凭证(original voucher)填制,是登记现金日记账、银行存款日记账以及有关明细账和总账等账簿的依据,也是出纳人员收讫款项的依据。

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3 6 accounting related knowledge types of bookkeeping vouchers1
3.6 Accounting-related knowledgeTypes of bookkeeping vouchers
  • 2. 付款凭证(paying voucher)
  • 用于记录库存现金和银行存款付款业务的会计凭证。它是根据有关现金和银行存款支付业务的原始凭证填制,是登记现金日记账、银行存款日记账以及有关明细账和总账等账簿的依据,也是出纳人员付讫款项的依据。

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3 6 accounting related knowledge types of bookkeeping vouchers2
3.6 Accounting-related knowledgeTypes of bookkeeping vouchers
  • A sample petty cash voucher 小额现金记账凭证样本

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3 6 accounting related knowledge types of bookkeeping vouchers3
3.6 Accounting-related knowledgeTypes of bookkeeping vouchers
  • 3. 转账凭证(transfer voucher)
  • 用于记录不涉及库存现金和银行存款业务的会计凭证。它是根据有关转账业务的原始凭证填制。转账凭证是登记总分类账及有关明细分类账的依据。
  • (二)通用记账凭证(general bookkeeping voucher)
  • 用来记录各种经济业务的记账凭证。在经济业务比较简单的经济单位,为了简化凭证可以使用通用记账凭证,记录所发生的各种经济业务。 
  • 记账凭证按其包括的会计科目是否单一,分为复式记账凭证和单式记账凭证两类。

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3 6 accounting related knowledge types of bookkeeping vouchers4
3.6 Accounting-related knowledgeTypes of bookkeeping vouchers
  • A petty cash reconciliation statement 小额现金对账表

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3 6 accounting related knowledge types of bookkeeping vouchers5
3.6 Accounting-related knowledgeTypes of bookkeeping vouchers
  • 1. 复式凭证(double-entry voucher)
  • 将每一笔经济业务事项所涉及的全部会计科目及其发生额均在同一张记账凭证中反映的一种凭证。优点是可以集中反映一项经济业务的科目对应关系,便于了解有关经济业务的全貌,减少凭证数量节约纸张等。缺点是不便于汇总计算每一个会计科目的发生额。
  • 2. 单式凭证(single-entry voucher)
  • 每一张记账凭证只填列经济业务事项所涉及的一个会计科目及其金额的记账凭证。
  • 优点为内容单一,便于汇总计算每一会计科目的发生额,便于分工记账。
  • A petty cash reconciliation statement
  • 小额现金牟账表

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3 6 accounting related knowledge types of bookkeeping vouchers6
3.6 Accounting-related knowledgeTypes of bookkeeping vouchers
  • 缺点为制证工作量大,且不能在一张凭证上反映经济业务的全貌,内容分散,也不便于查账。
  • (三)记账凭证的基本内容
  • 1.记账凭证的名称
  • 2.填制记账凭证的日期
  • 3.记账凭证的编号
  • 4.经济业务事项的内容摘要
  • 5.经济业务事项所涉及的会计科目及其记账方向
  • 6.经济业务事项的金额
  • 7.记账标记
  • 8.所附原始凭证张数
  • 9.会计主管、记账、审核、出纳、制单等有关人员的签章

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3 7 extended reading accounting and accountants
3.7 Extended readingAccounting and accountants
  • To put it simply, accounting is about keeping track of the money. Accounting is how businesses monitor income, expenses, and assets over a given period of time. Accounting often is referred to as “the language of business” because of its role in maintaining and processing all relevant financial information that an entity or company requires for its managing and reporting purposes. Accounting is a field of specialization critical to the functioning of all types of organizations.
  • Accounting is also a body of principles and conventions, as well as an established general process for capturing financial information related to an organization’s resources. Accounting is a service function that provides information of value to all operating units and to other service functions, such as the headquarters offices of a large corporation.

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3 7 extended reading accounting and accountants1
3.7 Extended readingAccounting and accountants
  • Accountants learn about accounting and engage in a wide variety of activities besides the basic bookkeeping of preparing financial statements and recording business transactions. Accountants also compute costs and efficiency gains from new technologies, participate in strategies for mergers and acquisitions, quality management, develop and use information systems to track financial performance, tax strategy, and health care benefits management. Good accountants are vital to a company’s success.

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