基础会计英语chapter 3 Accounting Vouchers and Accounting Books
更新时间:2022-09-30 05:11:11 阅读： 评论：0
Chapter3Accounting
VouchersandAccountingBooks
Tobefamiliarwiththeoperationsofsourcedocuments,recordingvouchersandothersdocuments;
Tobeabletotupaccountbookssuchasjournalsandledgers;
Tolearntoperformaccountcheckingandclosing.
Brainstorming
1.TrytosaytheaccountingtermsinEnglishandsharethemwithyourpartners.
原始凭证
转账凭证
支票存根
会计结账
总分类账
红字更正法
会计账簿
划线注销
Brainstorming
1)Inaccountingpractice,howmanykindsofvouchersarebeingud?
2)Whataremaindifferencesbetweengeneralledgersandsubsidiaryledgers?
3)Whatstepsconsistofgeneralclosingproceduresofaccounting?
2.Discussandanswerthefollowingquestions.
Instruction
Inaccountingpractice,itisthefirststepforaccountantstodrawupandexamineaccountingvouchers.Thevouchersincludeoriginalandrecordingvouchers.
Itisrequiredthattheaccountinginformationrecordedshouldbeauthentic,accurateandcomplete.Onthebasisoftheexaminedaccountingvouchers,accountbookentriesshallbeconducted.
Inordertoensuretherecordsinaccountbooksareaccurate,thesystemofaccountreconciliationorverificationshallbeestablished,andaccountsorentriesshallbeclodorbalancedregularly.
3.1Accountingvoucher
SourceDocuments
Lookingbacktowhatwehavelearnedbefore
Itisthefirststepforaccountantstodrawupandexamineaccountingvouchers.
AccountingVouchers
Originalvouchers(orsourcedocuments)
Recordingvouchers(orentrydocument)
Requirementsofaccountinginformationrecorded:authentic,accurateandcomplete.
SourceDocuments
Therearesomegeneralelementsinsourcedocuments:
nameofthedocument
nameofacompanyordepartmentbywhichit’sprepared
dateandnumbers
nameofacompanyorpersonthatreceivesthedocuments
contents,suchasdigestofthetransaction,amount,priceandsum
clerk’ssignatureorsignet
SourceDocuments
Becauoftheirdifferentorigins,weoftenetwokindsofsourcedocumentsinu:
externalsourcedocumentsVStheinternalsourcedocuments.
Accordingtodifferentfillingmethodsandprocedures:
one-offdocumentsVSaccumulationdocumentsVSsummarydocuments.
Badontheirdifferentformats:
generalsourcedocuments(e.g.commercialbills,paymentreceipt,etc.)VSspecialsourcedocuments(e.g.storesrequisition,travelexpenform,etc.).
RecordingVouchers
Suitabletypeofvouchershallbechon
Explanationordescriptiononthe
transactionshouldbeexpresdbriefly
(2)
(1)
Accountingentryshallbemadeinaccordancewiththeaccount
(3)
Assoonasaneconomictransactionoccurs,therecordingvouchershallbefilledinlegiblywithauthenticrecord,completecontentandproperprocedures.Inaddition,whenfilling,accountingpersonnelarerequiredtoobeythefollowing:
