How To Use Different Methods To Record Accounts According To Different Accounts

Settlement is based on the registration of all the economic transactions occurring in a certain period, and the current and final balances are calculated and recorded. The accounting procedures and methods stipulated in the basic accounting standards are:

(1) Settle accounts It is necessary to register all the economic activities in the current period.

(2) at the time of checkout, the final balance of each account should be concluded. If it is necessary to produce the amount of the month, the word "total monthly" should be marked in the abstract column and a single red line will be shown below. If it is necessary to conclude the cumulative amount this year, it should mark the word "cumulative year" in the abstract column and issue a single red line in the following column. The cumulative amount at the end of 12 will be the cumulative amount of the year. The double red line should be crossed under the cumulative amount of the year. At the end of the year, all the general ledger accounts should bear the year-end balance and the year-end balance.

(3) at the end of the year, the balance of each account should be transferred to the next fiscal year, and the word "carry next year" should be indicated in the abstract column. The balance in the first balance column of the newly established account book in the next fiscal year is to be noted in the summary column.

(1) accounts for the amount incurred in the current period, which are not required monthly. Accounts receivable subsidiary ledger And all property and subsidiary ledgers, etc.), each time the account is kept, the balance must be paid at any time. The last balance of each month is the balance at the end of the month. That is to say, the balance at the end of the month is the balance in the same row of the last economic business record this month. At the end of the month, only a single red line should be drawn under the last economic record. There is no need to balance the balance again.

(2) cash, bank deposit journal, and monthly account receipts, expenses and other clear ledger. When monthly checkout, there should be a single red line underneath the last economic business record. The sum and balance of the month will be recorded. The total number of the month is marked in the abstract column, and a single red line will be drawn below.

(3) it is necessary to calculate some detailed accounts of the accumulated amount of the year, such as product sales revenue, cost ledger, etc., when the monthly checkout period, the cumulative amount should be calculated from the beginning of this month to the end of this month under the total amount of the month. At the end of 12, the cumulative amount of the year is the cumulative amount of the whole year.

(4) general ledger accounts usually end with monthly balance. At the end of the year, in order to reflect the overall picture of the changes in assets, liabilities and owners' equity, and to facilitate checking accounts, we should sum up the total annual amount and the year-end balance of all the general ledger accounts. The chessboard general ledger and the subject summary table are used instead of the general ledger. At the end of the year, a total sum of subjects and checkerboard general ledgers should be compiled.

(5) it is necessary to calculate the amount of this month's amount. account If there is only one economic activity this month, as the amount of the record is the amount of the month, when it is time to settle accounts, it will be OK to separate the red line from the next month's record if it is recorded on the trip, so it is not necessary to separate the total number of the month.