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    Basic Accounting Standards: How To Settle Accounts

    2016/11/9 21:13:00 21

    AccountingWorkCheckout

    The accounting procedures and methods stipulated in the basic accounting standards are:

    (1) before the checkout, all the economic pactions in this period must be registered.

    (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, the word "cumulative year" shall be marked in the abstract column, and a single red line shall be placed in the following column; 12 at the end of the month,

    Accumulated this year

    It is the cumulative amount of the whole year. The total annual amount should be double red line. At the end of the year, all the general ledger accounts should bear the year-end balance and the year-end balance.

    (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 is to be noted in the summary column.

    Generally speaking, monthly checkout should be done.

    account

    The balance at the end of the month is written in the same row of the last economic business record this month.

    But in the cash journal, bank journal and other accounts that need to be calculated monthly, such as various costs, expenses, income ledgers, etc., when monthly checkout, the balance of the month and the amount of the month should also be written in the same line.

    In doing so, the monthly balance in the account record is equivalent to the balance at the end of the month, making it easier for the accounts to be audited.

    It is necessary to calculate some detailed accounts of the accumulated amount in the current year. When the balance of the total amount of the month is checked out, there will be no need to write the balance again.

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

    According to

    accounting

    The basic work standard stipulates that the monthly single line should be double crossed.

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

    The scarlet letter used in account records has a specific meaning, which indicates a decrease in the amount of blue words or a negative balance.

    Therefore, if there is a negative balance at checkout, it can be registered in the balance column with the scarlet letter. However, if the balance is printed in the direction of the balance (such as borrowing or lending), blue black ink is used instead of red ink.


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