What Is The Basic Procedure Of Accounting Treatment?
Accounting The handling procedure, also known as accounting organization procedure, refers to the steps and methods of recording, classifying, summarizing and reporting accounting data. That is to say, from the collation and collection of original vouchers, the filling and summarizing of bookkeeping vouchers, the registration of journal, subsidiary ledger, general ledger, and the steps and methods of compiling accounting statements.
Scientific organization of accounting procedures is of great significance for improving the quality of accounting and accounting, and giving full play to the functions of accountants.
At present, accounting is commonly used in enterprises, undertakings and organs in China. Accounting There are mainly four kinds of handling procedures: accounting voucher, accounting processing procedure, summary accounting voucher accounting processing procedure, subject summary table accounting processing procedure, multi column type journal account handling procedure.
The main difference between various accounting procedures is the difference between the requirements for collecting vouchers and the general ledger. Under all kinds of procedures, for teller staff, the procedures and methods of handling cashier business are basically the same.
Editor: vivi
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