Simply put, the account inside is for the boss, not a real account, and the account outside is for the tax bureau, not a fake account. Overall account is a series of all accounts of the company from voucher writing to report issuance.
What does the internal account include?
Same as internal account and external account.
It's just that some things can't be accounted for outside, while internal accounting is a completely practical enterprise economic activity.
It is best not to make two sets of accounts.
What is a comprehensive accounting account? What is an accounting external account? What is the difference?
External accounting subjects refer to the contents of account books, vouchers and statements submitted and used externally. In fact, external accounting refers to all accounts of the company, including general ledger, three-column sub-ledger, multi-column sub-ledger (expense), fixed assets account, cash, bank journal, tax account, etc., which are accounted according to real accounts. Some enterprises have external accounts or internal accounts. Generally speaking, internal accounts are comprehensive accounts.
What are the specific steps of accounting general ledger, internal account and external account? The more detailed, the better. Thank you.
The internal accounts are for your boss. It's basically a summary, and some things are written in detail. For example, a ticket should be written to understand why Zhang San went to the format. It is best to follow the external account, but it is not required to be formal.
The summary of industrial and commercial tax foreign accounts should be written in place, but many things can't be said too clearly. For example, when making air tickets, you should write invoices for transportation and fuel costs, but the format should be standardized, and income, expenses, taxes and social security should be standardized. You should pay attention to the rationality of some subjects, because external account is often "created". For example, a cash account cannot have a credit balance, and the amount of an inventory account should be kept at a reasonable level. = = Look at the data more in the trial calculation. If the enterprise is large, it is recommended to take a set of accounts. Some things are better to operate outside the account. The violation cost of small enterprises is relatively low, and the relevant departments are generally typical.
General enterprises are all internal accounts+external accounts = true full accounts.
What does external accounting refer to? What does an internal account mean?
In accounting, every business and every original voucher of the company should be accounted for, that is, as long as it is related to the actual economic business of the company.
The accounting external account is the account of the tax bureau, and the original vouchers entered must be legal. You can choose documents and make them. In addition, you can save taxes by doing less income and more expenditure.
How to make internal accounts
1. There are two bookkeeping methods for internal accounts:
① Copy the original voucher.
(2) Mark the abstract with the original voucher, and attach "For the original voucher, please refer to the X-th voucher of foreign account in X years and X months, with an X".
In practical work, for companies with two sets of accounts, accounting often can't take into account both internal and external accounts. Here is a simple method for accountants to realize internal and external accounts, that is, first make external accounts and make two external account vouchers, one of which is an attachment of internal accounts, so as to find the original vouchers when checking internal accounts.
2. There are two ways to record internal accounts:
(1) daily report, that is, all income and expenditure are recorded clearly in sequence, and the balance can be paid at any time; ② Normal touch recording method
That is, from vouchers to account books and even statements, the original vouchers can contain all kinds of actual white bars, which are truly reflected in the palm of your hand.
The disadvantage of this is that it is easy to conflict with the use of external account original vouchers at the end of the month. In order to avoid this shortcoming, when legal original bills are used in external accounts at the end of the month, the account voucher number of the vouchers used in external accounts should be indicated in the accounting voucher summary column of internal accounts, so as to facilitate future search.
What is the work content of internal accounting every month? (urgent, urgent, urgent! ! ! )
There is no difference between external accounts and external accounts, but the difference is that it is more detailed than external accounts. The external account is only a part of the internal account. If it is a complete set, it is to review the original vouchers, issue vouchers, pay distribution at the end of the month, accrue depreciation, amortize prepaid expenses, industrial enterprises carry forward finished products, calculate costs, carry forward sales costs (commercial and industrial), carry forward profits and losses, and make accounting statements. Financial analysis.
Excuse me, how to do internal accounting?
Do you mean the general ledger of internal accounts? There are many kinds of internal accounts, depending on how many positions your finances are divided into. If not, you can make a comprehensive internal account, that is, you can record all the actual business that has happened in all companies, including tax accounts. Of course, you can't repeat them. You can record all kinds of floating certificates, receipts, small bills and printed forms you have made. As long as it is a real business, it can be recorded. Of course, these documents must be signed by the person in charge.
What are the course contents of overall accounting practice?
Hello, generally divided into
1, Introduction to Accounting
2, practical import category, cashier
3. Twelve major industries (commerce, industry, service industry, decoration industry, hotel industry, automobile 4S, agriculture, construction industry, real estate industry, software development industry, import and export industry, high-tech industry).
4. Nine topics: invoicing and tax declaration, correction of accounting errors and drawbacks, preparation of financial statements, annual business report, general taxpayer declaration, Excel financial application, tax accounting and high-tech declaration.
5. Taxation: small tax series, tax practice, tax planning, import and export accounting treatment, and tax refund.
6. Financial management: budget management and financial statement analysis.
How to do the internal accounts of the company, what is the specific process/
If the account is in the company, that is to say, all invoices and receipts can be recorded, and it is enough to record them truthfully.