Cashier Basic Work Account Book: Accounting Rules

1. Basic requirements for book registration

(1) the account books must be registered in time according to the audited accounting vouchers. When accounting, the names of the accounting subjects must be filled strictly according to the audited accounting vouchers, or the names and numbers of the accounting subjects should be filled out at the same time.

In order to prevent re recording, missing and easy access, the bookkeeping certificate number should be recorded in the account book at the time of registration. At the same time, a "mark" should be marked on the accounting voucher, indicating that it has been registered.

(2) in order to keep the account book clean and tidy and avoid tampering, bookkeeping must be written in blue black ink pen, and pencil and ballpoint pen should not be used.

Red ink can only be used in the prescribed range of checkout, correction, and rush payment.

(3) all kinds of account books must be registered in the order of good page numbers, and they must not be separated from pages or skipping.

In case of careless separation or skipping, use red ink to draw diagonal lines or mark "blank page" and "Cancel" in blank pages or empty lines.

It is not necessary to tear up the account page of this book.

It is not allowed to pick out loose leaf or card account books at will.

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(4) if the account book is not enough for the registration of the jump page, it should be noted in the final column that "enter the page X" and the "column * page" should be marked in the column of the first line of the new account page.

(5) for each page of a page, the amount and balance of the page should be added to the last line of the account page, and the "last page" should be marked in the "summary" column. At the same time, the amount and balance added to the first page of the next page should be recorded in the "page".

(6) "

"Column" should be concise, clear and concise, and gradually standardized. It should be written neatly. No simplified words should be used and digital words should be written in Arabia.

(7) it is not necessary to scrape, make up, alter, or alter the handwriting in other chemical ways in order to prevent tampering with fraud.

Two. General ledger and parallel ledger registration.

The general ledger accounts are set according to the general ledger account.

The contents of the accounts are generally classified.

The general ledger account is also known as the general ledger account. The general ledger account provides the general accounting index.

The subsidiary ledger accounts are set up according to the subsidiary ledger, and are used for detailed classification and accounting of the specific contents of the accounting elements.

The subsidiary ledger account is also known as the subsidiary account.

The subsidiary ledger accounts are set up by the accounting department according to the specific contents, management requirements and accounting convenience of the enterprise.

The general classification account and the subsidiary ledger account have the same economic business content, but the detailed level is different.

Therefore, in the accounting, we should adopt parallel registration method.

The so-called parallel registration means that the same economic business involving the subsidiary ledger accounts should be recorded in the relevant general classification accounts on the one hand, and on the other hand, it should be credited to the subsidiary ledger account.

Parallel registration can satisfy the relationship between the managers and the detailed accounting information on the one hand, and check the correctness of the accounting records on the other hand.

It can be seen that parallel registration is the specific application of the internal restraints system in accounting.

The main points of parallel registration usually have the following points.

(1) registration at the same time is also called double registration.

Refers to the same economic business in the same accounting period (such as within the month), it should be credited to the relevant general ledger account, but also to its subsidiary ledger account, which can not be omitted or memorized.

(2) the same direction refers to the same accounting pactions for the same business, and the respective account keeping directions must be consistent when registering general ledger accounts and subsidiary ledger accounts.

That is, the debtor registered in the general ledger account, the subsidiary ledger account should also be registered in the debtor, the general ledger account is registered in the credit, and the subsidiary ledger account should also be registered at the lender.

(3) the general ledger and the detailed ledger are a reflection of the different degree of the same business, although the basis of the accounts can be credentials, collection vouchers, or account summary tables, but the original documents they are based on should be the same.

(4) the amount equals the amount recorded in a general ledger account when an economic paction is entered into several subsidiary ledger accounts, and shall be equal to the sum of the amounts recorded in several subsidiary ledger accounts.

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