In financial management, we often encounter the concepts of internal and external accounts. Although they both involve the financial management of a business, in reality they have distinct differences. This article will analyze the difference between internal and external accounts to help entrepreneurs and bosses better understand the core elements of financial management.
The difference between an internal account and an external account
1.The scope of the record is different
The financial integrity of the internal account is true and complete, and the legality of the external account may not be complete.
2.The nature is different
The internal account is based on the actual business of the company, and the external account is based on the tax account of the compliance bill.
3.The role is different
The internal account is the real of the company, for example, the external account is reasonable and tax-saving.
4.The entries are different
The internal account is according to the actual situation of the enterprise, and the external account is according to the requirements of the tax law.
5.Accounting vouchers
The internal account shall be based on the actual business receipt as the original voucher, and the external ledger shall be used as the original voucher according to the compliant documents.
6.Job description
In addition to bookkeeping, the internal account also needs to analyze the statements and calculate the expenses, and it is necessary to communicate with other departments, while the external account is to repeat the same work content every month to declare taxes and make accounts according to bills, corresponding to the tax bureau.
7.Disclosure of the situation
The internal account is not open to the public, and the external account is open to the public.
Tips
Understanding and mastering the difference between internal and external accounts is crucial to the standardization and effectiveness of enterprise financial management. Only by correctly understanding and applying these two concepts can enterprises better manage their finances. If you still have any questions about Hangzhou ** bookkeeping or Hangzhou bookkeeping services, etc., you can consult me at any time, I am happy to answer for you!