I. Internal accounts
1, a real internal account of the company, records all the economic business of the company, and is for enterprise managers to see. All income and expenses should be listed, and the documents of real business should be made.
2. In short, internal accounts are mainly used for internal management, reflecting the most authentic income, expenses, profits and balances of various subjects of the enterprise.
Second, the difference
1. Report the external accounts to the tax bureau, and read the internal accounts by yourself. Generally speaking, a company is a ledger, and there is no distinction between internal and external accounts, but some enterprises have expenses that are not allowed to be charged.
2, such as white bars, or the gray expenses of gifts, can not be reflected in the bill, so in actual operation, two sets of accounts need to be made. Compared with internal accounts, external accounts only extract some legal bills to make accounts, which belongs to external arbitrage and has certain false elements.
Third, the difference between accounting internal accounts and external accounts.
1. Under normal circumstances, internal accounts are not made public, which is different from external accounts, which are subject to inspection by relevant departments such as taxation and banks.
2. On this basis, it also leads to the fact that internal accounts do not need to be standardized, but they need to be complete and true, while external accounts need to have formal invoices and vouchers.
3. Not only that, internal accounts can also be used as a supplement to external accounts, which can better reflect the real operating conditions of enterprises.
Four, how to do a good job of internal accounts and external accounts accounting?
1. As an internal management, the internal accounts need to be shown to the boss, and all business operations need to be done to ensure that the information is true and complete. Moreover, in the process of making accounts, we can remember the income and expenditure clearly without paying attention to the system of silence.
2. When making external accounts, it is necessary to establish and improve the financial management system and prepare all kinds of account books that need to be used. Next, strict requirements, review all kinds of original vouchers, and prepare accounting vouchers after confirming that there are no problems.