How To Balance The Balance Of The Balance Account To The Next Year?

There is a prerequisite for the spanfer of accounts through banks, that is, an account must be opened to the bank. Bank accounts are the accounts opened by banks for settling accounts and applying for loans. They are also tools for entrusting banks to handle credit and spanfer accounts and cash receipts and payments. They have the function of monitoring and reflecting the activities of departments and units of the national economy.

According to the management measures of bank accounts, bank accounts are divided into basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts, and all the above accounts have different settings and conditions for opening accounts.

There are two irregularities in the actual work on how to balance the balance of the balance account for the next year.

There is a balance at the end of the year. Account balance It can be directly credited to the new account balance column without the need to prepare bookkeeping 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 of this year will be zero. 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, general ledger, journal book and most subsidiary ledger should be changed once a year for new accounting year. However, some property and subsidiary ledger and debtor debt fine account, because of 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.

But in practical work, Carry over account There are two irregularities in the balance:

First, the balance of the account at the end of the year is recorded in the opposite direction in the final account. For example, a debit balance at the end of an account, in which the balance is filled in the credit line (the balance is a credit, the opposite is recorded), the word "turn next year" is filled in the summary column, and the "0" sign is filled in the "Yuan" position of the balance column.

The two is in the next row of the total amount of the year. The balance should be recorded in the column at the beginning of the year, and the word "carry forward" should be filled in the abstract column. The balance at the end of the next year's registration should be included in the credit column, if it is the debit balance, otherwise it should be recorded in the debits, and the words "carry over the next year" should be added 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 off.

According to the bank Account management In accordance with the provisions of the measures, bank account management shall abide by the following basic principles:

(1) a basic account principle. That is to say, depositors can only open a basic deposit account in a bank, and can not open a basic deposit account. A depositor opens a basic deposit account in a bank and implements a permit system for issuing an account by a local branch of the people's Bank of China.

(2) voluntary selection principle. That is, depositors can choose their own banks to open accounts, and banks can also choose depositors to open their accounts voluntarily. No unit or individual may interfere in the opening or use of accounts by depositors and banks.

(3) the principle of deposit secrecy. That is, banks must protect the depositors' rights in accordance with the law and safeguard the depositors' right of autonomy. Except for the state laws and the supervision items of the people's Bank of China General Office authorized by the State Council, banks do not inquire, freeze or deduct deposits from depositors' accounts on behalf of any unit or individual.