What Are The Basic Requirements For Registering Accounting Books?

According to the sixtieth provision of the accounting basic work standard (hereinafter referred to as the "specification"), the basic requirements for the registration of accounting books are:

(1) accurate and complete.

"When registering an account book, the accounting voucher date, serial number, summary of business contents, amount and other related data shall be recorded in the accounts one by one, so as to ensure accurate figures, clear summaries, timely registration and neat handwriting."

Each accounting item should be credited to the relevant general ledger on the one hand, and on the other hand it should be credited to the subsidiary ledger.

The date in the account record should be filled on the date of the account voucher. The original date, such as the receipt and the receipt, should be used as the basis for bookkeeping. The date in the account book should be filled in according to the date on the relevant self-made voucher.

Register books should be timely, but how long should the registration interval be made for all kinds of books?

Generally speaking, it depends on the specific accounting method adopted by the unit.

(2) annotate notes.

"After registration, sign or seal on the voucher, and indicate the symbol that has already been registered, indicating that the account has been charged."

There are special columns on the bookkeeping vouchers to mark the bookkeeping symbols, so as to avoid repetition or omission.

(3) words and numbers must be neat, clear and accurate.

When registering and writing, do not oversimplify simplified characters, not use homonyms, or write strange fonts; abstract words should be close to the left line; numerals should be written in the amount column, and should not be misplaced or uneven; text and digital font size is moderate, close to the lower line writing, and there should be an appropriate spacing on the top. Generally, the width of 1/2 should be accounted for in order to correct the mistakes according to the prescribed method.

When recording the amount, if there is no integer for the corner, the "0" shall be written in the corner column, not omitted or written in the name of "one".

Arabia figures can generally be leaning from left to right, so that the account books are kept neat and clear.

In order to prevent blurred writing, do not flip the page when the ink is dry. In summer, you can write a soft cloth or cardboard under your arm to prevent sweating.

(4) normal bookkeeping uses blue black ink.

"Register books should be written in blue black ink or carbon ink. No ballpoint pen (except bank copy book) or pencil writing."

In accounting

In writing, the color of numbers is one of the important morphemes. It conveys accounting information together with numbers and characters.

Just as digital and literal errors can convey wrong information, the ink of writing ink is mistaken, resulting in a confusion of concepts and figures.

(5) special bookkeeping uses red ink.

Under the following circumstances, accounts can be recorded in red ink: (1) write off the error records according to the accounts receipts written in the red letter; second, reduce the number of entries in the multi column ledger without borrowing columns; third, register the negative balance in the balance column if the balance of the three column account is not printed; 4. Other accounting records that can be registered with the red letter according to the provisions of the unified national accounting system.

In these circumstances, the use of red ink bookkeeping is a common practice in accounting work.

The supplementary provisions of accounting system and the answers to questions (first episode) edited by the accounting department of the Ministry of finance provide a series of detailed explanations on the registration of red ink when answering the "method of setting up the detailed account of the payable tax payable VAT": "

"In the column, the amount of input tax that should be written off should be registered with the scarlet letter; the amount of value added tax should be registered by the scarlet letter in the column of" paid taxes "; in the column of" output tax ", the amount of sales tax that should be written off for sale should be registered with the scarlet letter, and if the export goods are registered in the export tax rebate column, the export goods will be refunded or refunded after the tax rebate is made.

(6) sequential continuity

。

"All kinds of books are registered consecutively in page order, and no skip or page break is allowed.

If there is a jump line or a separate page, it is not necessary to change the account page and the withdrawal page casually, and the invalid account page should also be left in the account book. If there is a jump line or a separate page, the blank line or blank page should be written off, or the words "blank line" and "blank page" should be marked, and the signature or seal of the bookkeeping personnel shall be signed.

This is a necessary precautionary measure for plugging loopholes that may arise in book registration.

(7) balance.

"If any account is required to balance the balance, the words" borrow "or" loan "should be written in the column" borrow or loan "after the balance is paid.

If there is no balance account, the word "Ping" should be written in the column "borrow or loan" and the "0" should be used in the balance column.

Cash journal and bank journal must be paid off daily. "

Generally speaking, for the account with no balance, the "0" should be placed in the "Yuan" position in the balance column.

(8) before the second commitment.

"When each account is registered, the total number and balance of the page should be concluded when the registration is completed, and it is written in the relevant column of the first and second pages of the page. The words" past page "and" front page "are specified in the abstract column, and the total number and amount of the page can be written only in the relevant column of the first row on the next page, and the word" front page "should be marked in the abstract column.

That is to say, there are two ways of "passing the page" and "carrying the front page". First, the total sum and balance of the total amount is generated in the last line of the page, then the last page and the first line of the first page of the second page; two, the sum and balance of the sum generated only on the first line of the first page of the second page.

(9) when registration is wrong, it must be corrected according to the prescribed method, strictly prohibit scraping, rubbing, digging, filling, or using chemical drugs to remove handwriting.

Errors should be corrected according to the specific circumstances of the error, such as underline, scarlet letter and supplementary registration.

(10) print regularly.

The sixty-first article of the code puts forward the printing requirements for the units implementing computerized accounting: "computerized accounting units, general ledgers and subsidiary ledgers should be printed regularly".

This is because the information and data in the machine or other magnetic media are not very intuitive, and the process of information processing is unknown. It is not easy to carry out some accounting operations and internal or external auditing, which is also harmful to the safety and integrity of accounting information.