Docstoc

Internal accounting within the accounting transactions

Document Sample
Internal accounting within the accounting transactions Powered By Docstoc
					Internal accounting within the accounting between

  between accounts within the enterprise
  1, the contents of the internal contacts within the contacts
  is the internal-owned enterprises and the various independent accounting units, or
between the independent accounting units within each other, due to price settlement
projects, products, operations and material sales, providing services such as occurred
in a variety of accounts receivable operations, to cope with, payment on account,
temporary closing of the exchange funds.
  should be noted that the independent accounting units within the enterprise and
between the hand over of funds allocated for the production business, enterprises are
in the "superior allocation of human capital" and "allocation of their funds" account
accounting, rather than " Internal contacts "account accounting.
  2, Intra accounting
  to account for construction enterprises with independent accounting units occur
within the range of current accounts should be set to "internal transactions" account,
which belongs to the dual nature of the account, the basic structure and registration as
follows:
  Intra
  (1) Business and independent accounting units within their respective internal and
independent accounting units and between the various accounts between, payment on
account payments;
  (2) resale of all kinds to meet, moneys received.
  balance: the amount due within the unit
  "inside contacts" account shall be enterprises with independent accounting units of
the contacts within the account name set detail account for breakdown of accounts.
Between the enterprise's main business accounts: corporate and independent
accounting units within their respective exchanges between the accounting and
internal exchanges between the independent accounting units of accounting.
  1. Business contacts between the respective units of accounting.
  "cases," an engineering Co., Ltd. The first company (internal and independent
accounting unit) started preparation for management to the Finance Ministry
headquarters borrowing 100,000 yuan.
  (1) the first companies to make accounting entries:
  by: bank deposit 100000
  Loan: Interiors - Corporate Headquarters 100000
  (2) should be the accounting sub-headquarters record:
  by: internal contacts - the first company 100000
  loans: bank deposits 100000
  2. enterprises with independent accounting units within the exchanges between the
accounting.
  independent accounting units within the enterprise exchanges between the
accounting, you can enterprise (company) focused on accounting, but also by the
direct settlement of the internal unit, now two accounting methods are described
below:
 first: centralized billing through the company that contacts between the settlement
units, all units must be as settlement between the company and, through the company
to complete the settlement procedures.
 "cases" of a mechanical engineering Limited company (internal and independent
accounting) is a company (internal and independent accounting) of a project to
provide mechanical work services, according to the company filled in by the
mechanization of "internal transfer notice" settlement machinery use costs 6,200
yuan.
 company parties for accounting entries are as follows:
 (1) mechanized company should make accounting entries:
 through: Interiors - Corporate Headquarters 6200
 Loan: Other operating income 6200
 (2) corporate headquarters should be accounting entries:
 by: The internal contacts - a company 6200
 Loan: Interiors - mechanized company 6200
 (3) the first company accounting entries should be:
 by: Construction - Contract Cost - A project by 6200
 Loan: Interiors - Corporate Headquarters 6200
 using this accounting method, easy to grasp between their internal units settlement,
but company shall regularly or periodically checking accounts with their respective
units, if there is Weidazhangxiang or bookkeeping errors should be timely adjusted.

 second: the unit of direct billing
 is the independent accounting units within the daily clearing operations took place
between the first unit in the direct settlement between the end of the month by the
enterprise (company) organizations Reconciliation of all units, the transfer enterprise
(company) current account.
 "cases" are still more cases, for example, assume that a company of mechanized
apply directly to the settlement. All parties should make accounting entries are as
follows:
 (1) mechanized company should make accounting entries:
 by: The internal contacts - a company 6200
 Loan: Other operating income 6200
 (2) A company shall make accounting entries:
 by: Construction - Contract Cost - A project by 6200
 Loan: Interiors - mechanized company 6200
 the end of the financial organization headquarters independent accounting units
focused on reconciliation, the parties will mutually settlement payment verified,
according to various units within the current account balances are prepared by the
"internal transfer certificate summary", all according to transfer.
 &
 [1] [2] Next / center>

				
DOCUMENT INFO