Can I apply for tickets for tourist attractions? How to make an account, can it be used as the original voucher?

It can be used as the original voucher for reimbursement and bookkeeping.

1. Tickets for scenic spots in Beijing during the tour should be official invoices, which can be recorded and reimbursed.

2. Accounting method: Accounting in the subject of "Payable staff salaries-welfare expenses", and finally accounting for related production costs, management or sales expenses.

3. Tickets can be used as original documents.

Extended data

1. Original vouchers are classified according to different sources:

(1) The external original voucher refers to the voucher obtained from another company when it has economic business with another company. Such as invoices, plane and train tickets, bank receipts and payment notices, invoices obtained from suppliers when enterprises purchase materials, etc.

(2) Self-made original vouchers refer to the vouchers filled in by the internal handling departments or personnel of the unit when economic and business matters occur or are completed. Such as material receipt, material requisition, start-up list, cost calculation list, issue list, etc.

2. The original vouchers are classified according to the filling procedures and contents:

According to the different filling procedures and contents, self-made original vouchers can be divided into four categories: one-time vouchers, cumulative vouchers, summary original vouchers and bookkeeping vouchers.

(1) One-time voucher: One-time voucher refers to the original voucher that only reflects one economic business or records several economic businesses with the same nature at the same time, and its filling procedures are completed at one time. For example, all kinds of foreign original vouchers are one-time vouchers; The "requisition form" and "loan form" of the relevant departments of the enterprise. The "receipt" of purchased materials and accounting vouchers compiled according to account books and economic business needs, such as "material expense distribution table", are all one-time vouchers.

(2) Cumulative Voucher: Cumulative Voucher refers to the self-made original voucher of the same kind of economic business that occurs continuously within a certain period (generally limited to 1 month), and its filling procedure is carried out in stages with the occurrence of economic business events. For example, the quota picking list is a cumulative voucher.

(3) Summary vouchers: Summary original vouchers refer to self-made original vouchers compiled according to multiple original vouchers reflecting the same economic business in a certain period, so as to reflect the occurrence of an economic business in a centralized way. Summarizing the original vouchers can not only simplify the accounting work, but also facilitate the analysis and comparison of economic business. For example. Salary Summary, Cash Receipt Summary and Issued Voucher Summary are all summary original vouchers.

3. Original vouchers are classified according to different formats:

(1) Universal Voucher: the original voucher printed by the relevant departments and used within a certain range, with a unified format and usage. (VAT invoice, bank transfer settlement voucher, etc. Commonly used in China)

(2) Special voucher: the original voucher printed by the unit itself and used only within the unit. (Material receipts, material requisition forms, wage and expense distribution forms, depreciation calculation forms, etc.). )?

References:

Baidu Encyclopedia: proof of charge to an account