会计账簿使用方法（Accounting book usage）.docVIP

会计账簿使用方法（Accounting book usage） First of all, the accounts must be set in accordance with the provisions of the Peoples Republic of China accounting books accounting law and the national unified accounting system, including general ledger, ledger, journal and other auxiliary books. Two, set up the general ledger, general ledger is according to the 1 level of accounts (or general ledger) open books, used to classify the registration of enterprises of all economic activities, provide assetsliabilities owners equity cost, revenue and profits of the summary of the accounting information. 2, the general ledger format using three columns, the appearance of the general form should be used to book the book. Three, set up subsidiary ledger 1, subsidiary ledger, usually according to the ledger account belongs to the details of the subject set, used to sort a registration of a certain kind of economic business, provide relevant detailed accounting data. 2, the main form of detailed accounts are three column type, quantity, amount and multi column type, the enterprise should select the form of subsidiary ledger according to the needs of property and material management. 3, the appearance of ledger bills is generally loose leaf type. The subsidiary ledger is made of loose leaf books, mainly for ease of use, convenient for the rearrangement of the account pages and the division of labor of the bookkeeping personnel, but the sheet of the loose leaf account is easily lost and freely changed. Therefore, when in use should be numbered sequentially and bound, take good care of. Four, set the Journal 1, journal called the journal, according to the time sequence of the occurrence of the economic business registration books daily transaction. According to the Ministry of finance basic accounting standards provisions, each unit shall set up the cash journal and bank deposit journal, in order to check and supervise the daily cash and bank deposit income, pay and balances. 2, cash journal a