The internal account is the real internal account of the company's business units, is recorded with the economic business related to the company, for the management of the company, the internal account must be listed in all the income and expenditure, every single document must be the actual business occurred.
The external account refers to the accounts handed over to the tax office, the original documents entered in the external account need to be legal, able to select documents as well as making documents. Tax savings can also be realized by reducing income and increasing expenses.
Difference between internal and external accounts:
1, internal accounts need the authenticity and completeness of documents; external accounts require documents to be formal as well as legal invoices and documents;
2, internal accounts must truly reflect the actual situation, but may not be in line with the accounting standards and tax laws; and external accounts require strict compliance with accounting standards and tax laws.
3, the internal accounts to be better than the external accounts. The internal account is the company's internal staff to see the account, but also the most real account, as long as in accordance with the real business occurs in a timely manner to record.
4, the external accounts, the enterprise may be for some real expenditure or income and inconvenience in the books for the business of the visualization of the "Qiankun Dana shift", and more to find some other tickets to replace the cost of the expenditure. There are also many units in order to whitewash the benefits or tax evasion and other purposes, so we have to think of all sorts of ways to make the accounts beautiful, but also worried about the risk.
Outside bookkeeping methods:
1, you need to copy the original documents of the bill;
2, through the original documents sticker to write the summary matters.
Methods of bookkeeping for internal accounts:
1. Running accounts can be kept to the insiders of the business;
2. General formal bookkeeping methods.