How Can The Accounts Be Settled At The End Of The Year?

What is checkout? What is the general procedure for closing accounts? It is calculated and recorded on the basis of the registration of all economic pactions in a certain period.

The accounting procedures and methods stipulated in the "basic accounting work standards" are: (1) all accounts must be registered before the checkout.

(2) at the time of checkout, the final balance of each account should be concluded.

If it is necessary to produce the amount of the month, the word "total monthly" should be marked in the abstract column and a single red line will be shown below.

If it is necessary to conclude the cumulative amount of this year, it should mark the word "cumulative year" in the abstract column and issue a single red line in the following column. The cumulative amount of the year at the end of 12 is the cumulative amount of the whole year.

(3) at the end of the year, the balance of each account should be pferred to the next fiscal year, and the word "carry next year" should be indicated in the abstract column. The balance in the first balance column of the newly established account book in the next fiscal year will be filled in the balance of the year ahead.

How to use different methods according to different account records at checkout time (1) for accounts that do not need to be calculated monthly, such as account receivable ledger and property ledger, the balance is payable at any time after each account. The last balance of each month is the balance at the end of the month.

That is to say, the balance at the end of the month is the balance in the same row of the last economic business record this month.

At the end of the month, only a single red line should be drawn under the last economic record. There is no need to balance the balance again.

(2) cash, bank deposit journal, and monthly account receipts, expenses and other subsidiary ledgers. When monthly checkout, there should be a single red line underneath the last business record. The sum and balance of the month will be accounted for. The total amount of the month is marked in the abstract column, and a single red line will be drawn below.

(3) it is necessary to calculate some detailed accounts of the accumulated amount of the year, such as product sales revenue, cost ledger, etc., when the monthly checkout period, the cumulative amount should be calculated from the beginning of this month to the end of this month under the total amount of the month.

At the end of 12, the cumulative amount of the year is the cumulative amount of the whole year.

(4) general ledger accounts usually end with monthly balance.

At the end of the year, in order to reflect the overall picture of the changes in assets, liabilities and owners' equity, and to facilitate checking accounts, we should sum up the total annual amount and year-end balances of all general ledger accounts.

The chessboard general ledger and the subject summary table should be used instead of the general ledger. At the end of the year, a total sum of subjects and checkerboard general ledgers should be compiled.

(5) it is necessary to conclude certain accounts for the amount incurred this month. If only one economic paction occurs this month, as the amount of the record is the amount of the month, when the checkout time is set, only a single red line is recorded on the record, which means that it can be separated from the amount of next month, and there is no need to conclude the total number of the month.

The purpose of scribing and scribing at checkout is to highlight the total sum and the balance at the end of the month, indicating that the accounting records of the accounting period have been closed or ended and the records of the current period and the next period are clearly separated.

According to the "accounting basic work standard", the monthly single line is divided into two lines.

When scribing, red line should be drawn; crossed lines should be drawn, and the amount should not be crossed only.

Generally speaking, when checking out the account balance, the balance at the end of the month should be written in the same line of the last business record of the month.

But in cash journal, bank deposit journal and other accounts that need monthly payment, such as various costs, expenses and incomes.

And so on, when monthly checkout, the balance should be written in the same line at the end of the month and in the same column.

In doing so, the amount of the first month balance in the account record is equal to the balance at the end of the month, which facilitates the audit of account records.

It is necessary to calculate some detailed accounts of the accumulated amount in the current year. If the balance of the total amount of the month has been paid at the monthly checkout, there will be no need to write the balance again.

Whether or not the scarlet letter used in the recording of the red book is to be used at the time of checkout has a specific meaning. It indicates the decrease or negative balance of the amount of blue words.

Therefore, if there is a negative balance at checkout, you can use the scarlet letter.

The column is registered, but if the balance is printed in front of the balance (such as borrowing or lending), blue black ink is used instead of red ink.

How to pfer the balance of the balance account to the next year and how to balance the balance of the balance account for the next year? There are two kinds of non-standard methods in the actual work: (1) record the balance of the account at the end of the year, in the opposite direction, and record the last account of the account. For example, at the end of an account, it is the debit balance. When the account is paid, the balance is placed in the credit column.

Fill in the "Ping" in the column and fill in the "Yuan" position on the balance bar to indicate that the account has been leveled.

(2) in the next row of the cumulative amount of the year, the balance of the year shall be recorded in the column of the same amount in the same direction, and the words "carry over the year ahead" shall be filled in the abstract column; if the balance at the end of the next registration is at the end of the year, if it is a debit balance, the borrower shall be credited on the forehead column of the sum of the credits, and the words "carry forward the next year" shall be filled out in the abstract column.

At the same time, the total count of the borrowers and borrowers at the bottom of the bank is added, and the word "total" is added in the column of the bank. The word "Ping" is added in the "borrow or lend" column, and the "0" sign is placed on the "Yuan" position of the balance bar to show that the account has been leveled.

The correct method should be: at the end of the year, the balance of the account with balance will be directly credited to the new account balance column, without the need to prepare accounting vouchers, nor will the balance be credited to the debtor or creditor (receiver or payer) of this year's account, so that the balance of the balance account will be zero this year.

Since, at the end of the year, there is a balance account, the balance should be reflected in the accounts faithfully, which makes it clearer and clearer.

Otherwise, it will confuse the difference between the balance account and the balance account.

Generally speaking, the general ledger, journal and most detailed accounts should be replaced once a year for the new accounting year.

However, there are some property and materials ledger and debt and debt ledger. Due to the variety of materials, specifications and the number of units to be exchanged, the replacement of new accounts and heavy copying work is relatively large. Therefore, it can be used over a period of time without changing it once a year.

All kinds of reference books can also be used continuously.