Basic Contents Of Accounting Books
The format of accounting books is varied, but its basic composition includes cover, Title Page And account page three parts.
1. cover
The cover is mainly used to indicate the accounting books.
Name
For example, general ledger, cash in stock journal, bank deposit journal, accounts receivable subsidiary ledger, etc.
2. title page
The title page is mainly used to fill in the usage information of accounting books. Its main contents include subject index, account opening and management personnel list.
3. pages
Account books are accounting books.
subject
The accounting books consist of several pages. Each account page should contain the following contents:
(1) the account name (that is, accounting);
(2) the date column for registering books;
(3) types and number columns of bookkeeping vouchers;
(4) summary column;
(5) amount column;
(6) the total page number and the paging sub column.
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