Classification Of Accounting Books

1. classification by nature and usage

Divided into journals by nature and usage.

(1) Journal, also known as the chronological account book, records the accounts of economic pactions according to the order of economic pactions. Cash accounts and bank accounts are common in practice.

(2) ledger is a book that records various economic pactions according to the accounts.

The book is divided into general ledger books and subsidiary ledger books according to the different levels of classification.

The general ledger, or general ledger, is the general ledger account set up according to the first level accounting items, and records the books of all economic businesses according to the general classification.

It can provide comprehensive accounting information for various assets, liabilities, expenses, costs and revenues.

Subsidiary ledger

(3) checking accounts, also known as supplementary accounts, is an account book that supplements and registers the economic pactions that can not be recorded or recorded in the journals and the ledger books.

Such as rental, rental of fixed assets register, sale of goods registration book.

2. classification by external form

According to the external form, accounting books can be divided into subscription books, loose leaf accounts and card accounts.

(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 charged.

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

The characteristics are relatively flexible, can be added or adjusted according to needs, but it is also easy to lose.

The more common is the fixed assets card ledger.

All kinds of books should have the following basic contents:

1. cover

The names of account books, such as general ledger, manufacturing expense ledger, material ledger, etc., should also be identified.

2. title page

The name, number, page number, opening date, name and handover date of the main account book, and the account catalogue are also signed and sealed by the chief accountant.

3. pages

The account page is the main content of the account book. Besides identifying the name of the account, the total number of pages and the number of pages, it mainly records the contents of the economic business, and sets up the date column, the type of the certificate and the number bar, the summary column and the amount column.