Registration Of Journals

Journal entries should be registered in accordance with the order of payment and payment vouchers, and register at least once a day.

(1) the registration method of cash journal

The cash journal is usually registered by the cashier on a daily basis in accordance with the cash receipts and payment vouchers.

At the same time, other accounting personnel shall collect and register the general ledger according to the receipts and payment vouchers.

As for the business of withdrawing cash from banks, since only the bank deposit payment vouchers are filled and no cash collection vouchers are filled, the number of cash receipts should be registered according to the certificates of payment of bank deposits.

Upon completion of the registration of the daily receipts and payments, the total amount of cash income and expenditure and the balance of the book shall be calculated separately, and the balance of the cash journal book and the cash count of the cash journal shall be checked to check the daily cash receipts, payments and balances.

(two) registration method for bank deposit journal

Bank deposit journal should be set separately according to various deposits.

Bank deposit journal is usually registered by the cashier on a daily basis in accordance with the audited payment and payment voucher.

For cash deposits in the banking business, the number of deposits should be registered on the basis of cash payment vouchers.

At the end of the day, bank deposit income, total sum of payments and current balance should be calculated separately, so as to check and monitor all payments and make regular checks with bank statements.

There are two ways of dealing with accounts under the multi column cash account and the bank deposit journal.

1., the cashier shall register daily cash and bank account receipts and expense Journal on the basis of the collected payment vouchers after verification. The total daily expenditure in the expenditure journal shall be pferred to the income journal daily, and the total balance will be settled on the day of the settlement.

Accountants should strengthen the inspection and supervision of the recording of multi column cash and bank deposit journal, and be responsible for registering the account of the general ledger at the end of the month according to the total number of columns in the multi column cash and bank deposit journal.

2. in addition, cash register and bank deposit register should be set up, and cashiers will register with each other according to the payment and payment vouchers after verification, so as to grasp the cash in cash and check the receipts and payments with the bank.

Then, the collection and payment voucher is handed over to the accounting personnel to collect and register multi column cash and bank deposit journal day by day, and register the general ledger at the end of the month according to the multi column journal.

The cashier register is checked with the multi column cash and bank deposit journal.

The first practice can simplify accounting work, and the second approach can strengthen internal restraint.

In conclusion, multi column cash and bank deposit journal can reduce the collection and payment formalities of receipts and payments, simplify the general ledger registration, and clearly reflect the corresponding relationship between accounts, and understand the ins and outs of cash and bank account receipts and payments.