会计从业资格考试《会计基础》-第五章一（Accounting qualification examination accounting basis - chapter v 1）.doc

会计从业资格考试《会计基础》-第五章一（Accounting qualification examination accounting basis - chapter v 1） This article is contributed by flower__dodo Doc documents may have a poor browsing experience at the WAP end. It is recommended that you choose TXT, or download the source file to the native view. Chapter v accounting books Set up and the significance of registration books: 1 system, the complete accounting information provided two effective of accounting supervision can take 3 to 4 is the main basis of preparation of accounting statements of the important basis for accounting analysis Books are just an external form, the account is the intrinsic real content, the relationship between the two is the relationship between form and content. Accounting books according to use classification: 1 chronological books Also known as the journal General journal: occurrence of economic business to the journal Special journal, cash in bank 2 ledger books (general ledger book and subsidiary ledger book) to provide accounting information is the main basis of preparation of accounting statements. 3 reference books which is not according to the accounting voucher register zhang stopwatch (2) at the same time it also has no fixed format (3) it is to use words to some failed to record or record in the journal and the ledger of economic business to supplement registration books. Such as, processing materials of the rented fixed assets register register Books classification by ZhangYe format: 1 two books bar type 2 three column type books more than 3 column type books amount type 4 books (double column three) books of classification according to the traits: 1 order books 2 loose zhang 3 CARDS zhang (general subsidiary ledger for fixed assets in the form of card account), the basic content of accounting books: 1 cover 2 leaf surface () used to indicate the use of the accounting books of the information 3 ZhangYe ZhangYe content: 1, the name of the account registration books date column 2 3 4 in this