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笔者在审计实践中,发现有些中小型国营企业和集体企业的会计人员,为了省事,采用了一种“简化”的核算方法。其内容是:会计平时不接受原始凭证,月末由出纳员、仓库保管、门店营业员将原始凭证集中送交会计部门;会计接到原始凭证后,按银行收付、现金收付、商品购销、其他等,分别归类汇总,填制记帐凭证,进而根据记帐凭证填制记帐凭证汇总表;次月初,补记日记帐和有关明细帐。采用上述方法,帐务处理手续确实“简化”了不少,然而,它是违反制度和有关规定的,长期下去,危害无穷。现选出下列几份查证材料,让事实来作出评价。 1、某商业公司的一张记帐凭证记载:借记“银行存款”、“应收货款”、“其他应收款”、“商品流通费”;贷记“销售收入”、“应收货款”等。附原始凭证308张。经细致整理
In the practice of auditing, the author found that some accountants of small and medium sized state-owned enterprises and collective enterprises adopted a “simplified” accounting method in order to save trouble. The content is: accounting usually do not accept the original voucher, the end of the month by the cashier, the warehouse custody, store salesman will be the original voucher sent to the accounting department; accounting received the original voucher, according to bank receipts and payments, cash receipts and payments, purchase and sale of goods, other Etc., were grouped together, fill in vouchers, and then fill in vouchers according to voucher summary voucher table; the beginning of the next month, fill in the journal and related sub-ledger. Using the above method, the accounting procedures really “simplified” a lot, however, it is a violation of the system and the relevant provisions of the long run, endangering endless. Now select the following verification documents, let the facts to make an assessment. 1, a commercial company account voucher records: debit “bank deposit”, “accounts receivable”, “other receivables”, “commodity circulation fee”; credited to “sales”, “receivable Payment ”and so on. 308 original vouchers attached. After careful finishing