1. Classify the original vouchers

First, after bringing the original vouchers, check whether they meet the entry procedures. Seeing the signature on the back of these original vouchers is actually the reimbursement procedure. The person who got this bill at first is the handler. You should sign it first, and then get it to the financial department to verify whether the bill is formal. If it is an invoice, you should check whether there is a tax producer seal.

2. Prepare accounting vouchers

According to the classification of original vouchers, we can make vouchers, which are also called subpoenas. We got a debit note of 1,111 yuan, and we used it as a proof of accounting.

3. Register the accounting books

After the vouchers are verified correctly, you should register the accounting books. First number the vouchers in chronological order, and then register them in the corresponding account books one by one according to the subjects on the accounting vouchers. If this is cash, register it in the cash account.

4. Summary of accounting vouchers

It is to collect the subjects and amounts of accounting vouchers together. I usually summarize the accumulated vouchers once they are two or three centimeters thick.

5. Register the general ledger

Register the general ledger according to the summary table of trial balance accounting vouchers. The registered general ledger is a little different from the subsidiary ledger. In the subsidiary ledger, the debit and credit are recorded in one line, while the general ledger is the debit and credit in one line. Also, the subsidiary ledger is recorded according to the voucher, and the general ledger is registered according to the summary.

6. Reconciliation and settlement

After recording the general ledger, it is time for reconciliation and settlement, as long as the vouchers are correct.

7. Prepare accounting statements

After the general ledger is recorded, the financial accounting statements can be prepared after the trial balance. These are the two statements I showed you at first: balance sheet and income statement. To expand the information

, you should check whether there is a tax producer seal, and then look at the following four points:

1) Whether the name of the payer, the date of filling in the voucher, the economic business content, quantity, unit and amount are complete;

2) Whether the amount in words and figures is consistent and whether it is consistent with the cut;

3) whether there is the signature of the invoice issuing unit;

4) whether there are signatures of relevant personnel. Pay attention to these when invoicing, and seal the amount with RMB symbol "RMB". If there are too many bills to be reimbursed at one time, such as plane, car and boat tickets, extended service fees and handling fees for purchasing air tickets and tickets, post and telecommunications handling fees, fixed catering invoices, bridge crossing fees, parking fees, car washing fees and other small and scattered invoices, you must use stickers.

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