Classification Of Books, Loose Leaf Accounts And Card Accounts

Account book

(1) subscribe to this account is a book that is bound to book pages.

This kind of account books can avoid the loss of account pages, prevent the loss of account pages, and facilitate filing and keeping.

Therefore, the general ledger book, cash journal and bank journal are generally prescribed.

(2) loose leaf account is the book that binds the account page in the account folder.

This account book can be added to the account page as needed to facilitate the division of accounting work, but it is easy to lose or be damaged.

Such books should be numbered consecutively before they are used, and they should be bookbinding after registration.

The subsidiary ledger is mostly loose leaf account.

(3) the card account is the account book that holds the account card in the account box.