CFO Wrote To Colleagues: Write Another Account Voucher.

The author has rich experience in financial management. He has worked as a financial controller in a listed company. The article describes his most common basic problem with his work experience and puts forward his own thoughts and viewpoints, which is worth thinking.

It happened in the first week of my work.

My first accounting position is material cost accounting. My job is to regularly collect materials from warehouse, settle accounts, handle settlement of accounts, register inventory two level ledgers, accounts payable subsidiary ledgers and so on.

As soon as I work, I find there is a strange financial arrangement there: after the receipt of the warehouse receipt and invoice documents, I do not arrange the payment directly, fill in the pfer voucher, register the accounts payable, the inventory, which is in line with the normal requirements. It is no wonder; the direct payment should also be made by a pfer voucher to register the accounts payable, inventory, and make one more

Registration of accounts payable and bank deposits.

This is strange.

This is not to write an account voucher. When we go to school examination, the accounting entry of the accounting textbook, the direct payment purchase business requires that we directly compile a payment voucher.

Is the accounting arrangement wrong here? Is it because they deliberately write more credentials to do things for themselves?

I was puzzled when I saw this way of working.

However, because I just did not dare to be bold in my work, because I believe that others are not stupid, I am not fool to ask questions directly, but I remember them in my heart.

Another two days later, a supplier handed over the bill to the bill, and I immediately understood the arrangement of how to write a pfer voucher.

Because both direct payment and delayed payment, all purchases and entries are registered in accounts payable. All payments are made from accounts payable. Accounts payable directly account for bills and do not need to be sorted out.

If this is not the case, if the work is done according to the teaching materials, the matters of direct payment should be found in the cash and bank deposit accounts. The matter of non direct payment can be checked through accounts payable. Sorting out the bills will be very cumbersome and time-consuming.

。

At ordinary times, it is not wise and wise to write a voucher and avoid a troublesome data collation.

After further reflection, I understand that the arrangement has the following advantages:

1, maintain the integrity of accounts payable information, facilitate reconciliation and avoid

Finishing workload;

2, ensure the uniformity of documents handling procedures: delayed payment, bookkeeping receipts are mainly warehouse receipts and invoices. If a direct payment is processed with a voucher, besides the warehouse documents and invoices, the check and payment application must also be attached to the voucher.

After separate two voucher processing, all the attachments behind the pfer voucher are unified, and all the attachments after payment voucher are unified.

It has also been thought: do I write a bookkeeping certificate violating accounting principles? My conclusion is not violating: a philosopher has said that a man can not enter the same river for the two time, because time and space and water are always changing. Goods are always advanced warehouses and paid again. Is there a strict sense of payment? No, so, the so-called direct payment is only a short time to check out. This link is an objective existence.

Through this experience, in the longer working experience, I gradually understand and summarize more about the principles and experience of using settlement accounts:

1, bookkeeping is for account purposes, not for bookkeeping.

The data of account books should be used conveniently, and the account books should collect data and information for daily work.

2, maintaining integrity is an important principle for the use of settlement accounts.

For example, for a supplier, according to the state of payment, registration of prepaid accounts and accounts payable can reflect the nature of the funds accurately, but this will make the settlement information dispersed in multiple accounts in stages. It also violates the integrity of the settlement information. Therefore, in actual work, I will register directly to the accounts payable borrowers in advance.

3, a reasonable separation of documents, so that the contents of the documents reflected more single, so that the attached documents, procedures are more unified, often more cost-effective than mixing, compiling accounting vouchers.

...

All of these are specifically accounting methods.

However, the promotion of thinking is connected with many principles.

In life, there are few and many. Simplicity and complexity are always the unity of contradictions.

Many times, the pursuit of simplicity, the result is cumbersome, less investment in the front, more trouble behind.

For example, the preparatory work before the activity is done less, the trouble in the activity will be more; the work at the beginning of the month will not be solved in time, and will be busy at the end of the month.

In your work, don't be afraid of trouble. You have done some seemingly troublesome things today, and you will have less trouble in the future.

Work is so, life is not the same reason.

Fantasy can be achieved without any gains, and fantasy can be achieved by opportunistic.

There is no shortcut in life. When your feet are high enough, your height will naturally show itself.

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