Daily list of hotels

Cashiers register "cash book" and "deposit journal" according to accounting vouchers, and all income or expenses related to cash and bank deposits are accounted for, and others are not recorded.

For example, cash withdrawal 100 on September 20th (cash on hand 100, bank deposit100); On September 25th, sales received cash from 500 yuan (debit: cash on hand from 500 yuan, credit: income from main business from 500 yuan); Carry-over cost on September 30 (debit: main business cost, credit: inventory goods).

at present

golden

sun

commemorate

account

moon

sun

Voucher number

abstract

Counterparty account

income

pay

There is some balance in the bank account.

nine

20

draw cash

bank deposit

100

nine

25

receive the payment for goods

main business income

500

The carry-over cost on September 30th has nothing to do with cash, so the "cash book" is not registered.

Deposit journal

moon

sun

certificate

abstract

Counterparty account

debit

creditor

direction

balance

nine

20

draw cash

cash on hand

100

loan

Others that have nothing to do with bank deposits will not go to the deposit journal.

Precautions:

1. Make entries one by one in chronological order, and make daily and monthly statements, and always check that the accounts are consistent with the money.

2. Check the cash with the accountant regularly (at least once a month).

3. Go to the bank regularly to get the statement, make a "bank statement" and reconcile it with the bank deposit.

4. Check the invoice amount and authenticity of each reimbursement to avoid wrong accounts and fake tickets.

5. If the journal entry is wrong, mark the wrong line in the manual account with a red pen, which is equivalent to canceling this record, and then register the correct one with a blue pen. The amount cannot be changed.