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    Basic Knowledge Of Cashier Operation: Can I Use The Scarlet Letter When Checking Out?

    2016/12/19 20:17:00 21

    CashierCheckoutScarlet Letter

    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.

    How to balance the balance of the balance account to the next year?

    balance

    There are two irregularities in the actual work of the account balance:

    The balance of the account at the end of the year is directly credited to the column of the new account balance. There is no need to prepare accounting vouchers, nor will the balance be credited to the debit or credit side (the recipient or the payer) of this year's account, so that the balance of the balance account will be zero this year.

    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, the general ledger, the journal and the majority of the accounts for the new accounting year.

    Itemized account

    It should be replaced once a 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 forward

    There are two irregularities in the account 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, at the end of an account as a debit balance, at the time of checkout, the balance should be placed in the credit column (if the balance is a credit, instead of the record). In the abstract column, the word "carry on next year" is filled out, and 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, indicating that the account has been leveled off.

    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 is added at the bottom of the bank, and the word "total" is added in the column of the bank, and the word "Ping" is added in the "borrow or lend" column, in the balance column.

    Generally speaking, the monthly balance at the end of the month should be written in the same line of the last business record of the 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.

    For more information, please pay attention to the world clothing shoes and hats and Internet cafes.


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