Summarize the advantages and disadvantages of accounting processing procedures for accounting vouchers.

The characteristics, advantages and disadvantages and scope of application of the accounting processing program for summary accounting vouchers are as follows:

1. Features: firstly, prepare accounting vouchers into various summary accounting vouchers on a regular basis, and then register the general ledger according to various summary accounting vouchers.

2. Advantages: The accounting processing program for summarizing accounting vouchers reduces the workload of registering the general ledger, which is convenient for understanding the corresponding relationship between subjects.

3. Disadvantages: It is not conducive to the daily division of accounting to prepare summary transfer vouchers according to each credit account. When there are many transfer vouchers, the workload of compiling summary transfer vouchers is heavy.

4. Scope of Application This financial processing flow is applicable to large units with more economic business. When applying the accounting form of summary bookkeeping vouchers, in order to facilitate the compilation of summary transfer vouchers, all transfer vouchers should be filled in according to the corresponding relationship between one credit account and one or more debit accounts, and one debit account and multiple credit accounts cannot be filled in at the same time, otherwise the summary work of summary transfer vouchers will be increased.

At the same time, in order to simplify the accounting procedures, if the number of transfer vouchers for a credit account in one month is small, or some original summary vouchers have been set according to the credit account, reflecting the corresponding relationship between accounts with one loan and multiple loans, it is also possible to directly register the general ledger without compiling summary transfer vouchers.

Classified summary is a periodic summary based on receipt voucher, payment voucher and transfer voucher, and its preparation types are: summary receipt voucher, summary payment voucher and summary transfer voucher. All summary is to summarize all accounting vouchers prepared by an enterprise in a certain period into an accounting voucher summary table.