Cashier Work: Accounting Books And Financial Statements

The account book is used to record records of various economic pactions reflected in the accounting documents continuously, comprehensively and systematically, and the accounting books are special methods and working procedures for accounting.

(1) the type of account books.

1. According to the usage of account books, it is divided into chronological account books, ledger books and reference books.

(1) the chronological account book, also known as the journal, is registered in the chronological order of economic pactions.

For example, "cash journal" and "bank deposit journal".

(2) the ledger book is an account book that registers the economic business separately according to the general ledger account and the subsidiary ledger account.

(3)

It is a supplement to the accounting books that are not recorded in the accounting bookkeeping and ledger.

2, according to the appearance of the account book, it can be divided into: book form book, loose leaf account, and card account.

Generally speaking, this type of account is usually used for journals and general ledgers. Loose leaf accounts and card accounts are mostly used for subsidiary ledgers.

3, according to the format of account page, it can be divided into three column accounts, multi column accounts, and quantity amount accounts.

In general, the three column accounts are mostly used for general ledger, order account and some subsidiary ledger. Multi column accounts and amount amount accounts are mostly used for subsidiary ledgers.

(two) financial reporting.

1, the concept of financial reporting.

Financial report is a written document which is regularly compiled according to the daily accounting data, comprehensively reflects the assets, liabilities and owner's rights and interests of a certain date of the accounting entity, as well as the operating results and cash flow of a particular period.

Financial reports are part of all accounting reports of enterprises.

All accounting reports of an enterprise are divided into financial accounting reports and management accounting reports, and financial accounting reports are also financial reports, which provide reports to the outside world, and management accounting reports are internal reports.

Financial reporting is also divided into financial situations.

And financial statements two broad categories.

The financial statement is a written report on the analysis and summary of the regular economic activities of a company. Financial statements are tabular financial reports, which are the main parts of financial reports and the main means for enterprises to pmit accounting information to the outside world.

The financial statements are divided into two main categories: the main form and the schedule. The main table is a statement of a certain aspect of the comprehensive reaction enterprise. The attached table is a detailed reflection of certain contents of the main table.

In order to explain the financial statements, we should also provide annotations to the statements outside the statements.

2. Types of financial statements.

(1) classified by economic content.

It can be divided into dynamic report and static report.

A static report is a statement that reflects comprehensively the status of assets, liabilities and owners' rights and interests on a specific date, such as the balance sheet.

A dynamic report is a statement that reflects the business or cash flow of a company in a certain period, such as a profit statement or a cash flow statement.

(2) press

Classification.

It can be divided into monthly, quarterly and annual reports.

(3) classification according to the establishment unit.

It can be divided into unit reports and summary reports.

Unit statement is an accounting statement that points out that the enterprise processes accounting records on the basis of its own accounting.

Summary report refers to the comprehensive accounting statements compiled according to the accounting statements submitted by the units and together with the accounting statements of the units.

(4) according to the main body of the establishment.

It can be divided into individual accounting statements and consolidated financial statements.

Individual accounting statements refer to accounting statements made by investment enterprises or investment enterprises, which only reflect the financial conditions and operating results of investment enterprises or enterprises themselves. Consolidated financial statements refer to accounting statements which reflect the overall financial status and operating results of investment enterprises and invested enterprises under the circumstances that foreign investment accounts for more than half of the total capital of the invested enterprises.

(5) categorized by service objects.

Can be divided into internal reports and external reports.

Internal report refers to the accounting statements that are not published in order to meet the needs of internal management.

External reports refer to the accounting statements provided by enterprises.

It usually has unified format and prescribed index system.

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