① Copy the original voucher.
(2) Mark the abstract with the original voucher, and attach "For the original voucher, please refer to the X-th voucher of foreign account in X years and X months, with an X".
In practical work, for companies with two sets of accounts, accountants often cannot take into account both internal and external accounts. First, make an external account, and make two external account vouchers, one of which is an attachment to the internal account, so that it is easy to find the original voucher when checking the internal account.
2. Two ways to record internal accounts:
(1) daily report, that is, all income and expenditure are recorded clearly in sequence, and the balance can be paid at any time;
② Conventional bookkeeping method
That is, from vouchers to account books and even statements, the original vouchers can contain all kinds of actual white bars, which are truly reflected in the palm of your hand.
In order to prevent the original voucher of the external account from conflicting with the month-end usage. When the legal original bill can be used in the external account at the end of the month, the account voucher number of the voucher used in the external account should be indicated in the accounting voucher summary column of the internal account to facilitate future inquiry.
Internal account refers to the boss's private account, which can best reflect the company's operation. Because for internal accounts, every business and every original voucher of the company must be accounted for, that is to say, as long as it is related to the actual economic business of the company, it must be accounted for.