The difference between the internal account and the external account is:

The internal account, which means the private account of the boss, can best reflect the operation of the company. Because for the internal account, every business that occurs in the company, every original document should be recorded, that is, as long as the actual economic business related to the company should be recorded. Internal accounts require documents to be true and complete, the boss can read and understand, not necessarily comply with accounting standards and tax regulations.

The external accounts are to the tax bureau of the accounts, the original documents must be legal, you can choose the documents and the system of documents, requires documents are formal and legal invoices, expense documents. In addition, the purpose of tax saving can be achieved by doing less income and more expenses. External accounts require strict compliance with accounting standards and tax regulations.

The disadvantage of doing so is that at the end of the month it is easy to contradict the use of original documents in the external accounts. In order to avoid this disadvantage, at the end of the month when the external accounts use legal original documents, there are two methods of bookkeeping in the internal accounts:

1, copying the original documents to be used in the internal accounts.

2, to be written in the internal account of the voucher summary column of the voucher used in the external accounts of the account voucher number, easy to find in the future. Attached to the "original voucher see the external accounts X year X month X vouchers, the word X number".

There are two methods of internal accounting:

① running account: that is, all income and expenditure in order to record clearly, and at any time you can balance;

② formal bookkeeping method: that is, from the vouchers to the books and even the statements, the original documents can include a variety of actual occurrence of the white, all true in the accounts reflected.

External accounts + unrecorded income - unrecorded expenses = internal accounts

Lastly, to remind the majority of accountants, regardless of whether to do the internal or external accounts, we must comply with the relevant state regulations, so as not to violate the law law is punished.