First do the external accounts, the external vouchers to play two copies, one of them to do the internal accounts annex, so that check the internal accounts will be very easy to find the original vouchers.

The difference between the internal account and the external account is that the internal account, which refers to the boss's private account, best reflects the company's operation.

Because for the internal account, every business that occurs in the company, every original document has to be recorded, that is, as long as it is related to the actual economic business of the company has to be recorded.

Internal accounts require documents true and complete, the boss can read, not necessarily comply with the accounting standards and tax regulations; external accounts are the accounts of the Tax Bureau, the original documents must be legal, you can choose the documents and the system of documents, requiring documents are formal and legal invoices, expense documents.

In addition, it can also be done by doing less income and more expenses to achieve the purpose of tax savings.

The external accounts require strict adherence to accounting standards and tax regulations.

The disadvantage of this 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 drawback, at the end of the month when the external accounts use legal original documents, the internal accounts of the bookkeeping method there are two: 1, copy the original vouchers to be used in the internal accounts 2, to be written in the internal accounts of the vouchers in the summary of vouchers for use in the external accounts voucher number, easy to find out in the future.

Attached to the "original vouchers in the external accounts X year X month X vouchers, recorded in the word X".

There are two methods of internal accounting: ① running account: that is, all receipts and expenditures in order to record clearly, and at any time you can balance; ② formal bookkeeping: that is, from the voucher to the books and even statements, the original documents can include a variety of actual occurrences of the white, all true in the accounts reflected.

External accounts + unrecorded revenue - unrecorded expenses = internal accounts Finally, to remind the majority of accountants, whether to do internal or external accounts, we must comply with the relevant state regulations, so as not to violate the law laws are punished.