It Is Very Important To Pay Attention To The Accounting Standards For Financial Personnel.

1, when registering the account book, it should be credited according to the date, number, summary of economic business content, amount and so on.

Registration should be accurate, timely and well written.

2, in order to keep the account record clear and durable, it is convenient for accounting books to be kept, so that it can be used for a long time to check and use.

Bookkeeping should be done with pen and carbon ink and blue black ink. No pencil or ball point pen should be used.

3, the characters and numbers written in the account books should be written close to the bottom line of the row, which is about 2/3 or 1/2 of the whole row.

In this way, the figures can be clearly reflected and corrected.

4, after registration, sign or seal on the voucher, and indicate the registered symbol "" "(indicating that it has been registered), so as to check whether there is any omission or mistake in the bookkeeping.

5, the general ledger should be registered according to the summary form of the accounting voucher. The date and the certificate number should be filled out according to the summary form of the accounting voucher.

The account shall be registered on the basis of the account receipts, and the date is completed on the month. If there are many business in January, the following first, second points can be replaced by the dots, but the first, second pens of the page change must be filled in.

The certificate number column and summary column are filled in with the summary number.

Cash journal should be registered on the basis of the voucher.

Bank deposit journal should be based on cheque.

Or other bank settlement notes will be registered one by one, and "category" will be filled out according to the type of bank settlement. The "number" will only fill in the last four digits of the check.

All kinds of books are registered continuously in page order, and no page skip registration is allowed.

If there is a gap between pages and skipping, it is not allowed to be altered at will. We should cancel the red line from the upper right corner to the lower left corner of the empty page, and mark the "blank line" or "blank page" in the abstract column, stamped by the bookkeeping personnel.

Book books shall not be torn at will.

6, the following conditions can be used in red ink.

Register books must be written in blue black ink, not ballpoint pen or pencil, but red ink can be used as follows:

(1) write down the accounts receivable by the red letter, and write off the wrong records.

After the bookkeeping, if it is found that the account receipts should be borrowed, the loan account or the amount should be mistaken, and it has been registered and entered into account, it will cause errors in the account record. First, use the scarlet letter to fill in the bookkeeping certificate with the same content, write off the original error record, then fill in the correct bookkeeping voucher with blue and black words, and re register it.

After checking accounts, if there is an error in recording the amount of the account receipts and account books, and the amount of error recorded is greater than the correct amount payable, the original accounting vouchers and accounting books should be recorded.

If there is no mistake, write down the amount of money written in the scarlet letter.

(2) in the multi column account page, the number of registration decreases.

In the multi column account page, only the number of borrowers (or credits) is registered, and if the number of registrations is reduced, the scarlet letter will be registered in the column.

(3) delimit the more positive line, the checkout line and the cancellation line.

(4) when a bank deposit journal is written off, a cheque is used to register the check number for cancellation.

(5) the inventory is calculated at the planned cost, and the cost difference is reduced with the scarlet letter when adjusting the material cost variance savings.

(6) when goods or goods are purchased, the goods have arrived at the enterprise, and the certificate of settlement has not yet arrived. At the end of the month, the provisional valuation shall be accounted for, and the provisional valuation shall be rushed back to the beginning of next month in order to settle the accounts when the documents are arrived.

(7) when sales of goods are returned, the sales revenue and sales cost of the goods entered into account will be reduced by the scarlet letter.

(8) other records registered with the scarlet letter in the accounting system.

7, after the account balance is set up, the words "borrow" or "loan" should be written in the column of "borrow" or "loan". If there is no balance account, the word "Ping" should be written in the "borrow" or "loan" column, and the "0" should be used in the amount column.

8.

The bottom line of the account book is below the last horizontal line.

9. When each account page is completed, it should be marked "front page" in the first column of the first page of the next page.

All accounts will not be "overleaf".

If the last behavior of the account book is on the day, month, quarter or year, it shall be payable on the basis of borrowing, lending, remaining days, monthly, quarterly or annual closing.

For the account which does not need to increase the amount, the balance of the daily, monthly and quarterly balances that only cover the front page is handled. For the account that needs to increase the amount of the account, it is recorded in the first line of the account, the loan, the remaining three columns, the monthly closing and the quarterly closing number.

When dealing with the preceding page, the subjects that need to increase the amount include: cash, payable wages, payable taxes, main business income, other industry income, extra business income, main business cost, main business tax and additional business expenses, management expenses, financial expenses, other business expenses, extra business expenses, profit distribution and so on.

The date of the first line of the second page is the date of the last page of the previous page as the "front page" date.

Journal accounts for the cumulative sum and balance of the current day, and the accumulated sum and balance of the profit and loss account for the month.

10, books on fixed assets and books on low value and consumable goods can be used continuously over the years.