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Setting Up Fine Ledger

2007/12/1 13:58:00 41792

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The subsidiary ledger (also known as the subsidiary ledger) is usually set up according to the subsidiary subject matter of the general ledger account, which is used to classify and register a certain type of economic business and provide detailed accounting information. The fine ledger is a basic procedure and basic link for forming useful accounting information. With the help of the clear ledger, it can further process and collate economic business information or data, and then form accounting information suitable for accounting statements through general ledger, and provide concrete information and clues for understanding the formation of accounting information.

There are many forms of subsidiary ledger. According to the requirements and requirements of property and material management, the economic contents of detailed classification records are as follows:

(1) three column type

The three column ledger accounts only for debits, credits and balances in three columns, without a quantity column. This format is applicable to the detailed accounting of accounts that only need to carry out the amount calculation without the need for quantitative accounting, such as detailed accounts of accounts receivable for debt and debt, such as "accounts receivable" and "accounts payable".

(two) amount and amount.

The amount of the ledger accounts for the amount and the amount of money according to the income, issuance and balance. This format is applicable to the detailed accounting of all kinds of property and materials, such as raw materials, finished products, and so on.

(three) multi column style

The ledger of multi column ledger is divided into several columns according to detailed items or detailed items, so as to reflect the amount of detailed items or detailed items in the details on the same account page. This format is applicable to detailed accounting of expenses, costs, revenues and achievements, such as detailed accounting of "manufacturing expenses", "management expenses", "extra business income" and "extra business expenses".

In the form of account books, the ledger is generally loose leaf type, which is more convenient.