Basic Knowledge Of Cashier Operation: Can I Use The Scarlet Letter When Checking Out?
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?
Account balance
In the next year, there are two irregularities in practice:
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, 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 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 this year's total.
Occurrence amount
The balance of the year shall be recorded in the column of the same year in the same direction, and the word "carry forward" should be filled out in the abstract column; the balance at the end of the next year's registration shall be added to the credit amount column, if it is the debit balance, otherwise, it should be credited to the borrower.
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.
Related links:
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.
- Related reading

Basic Knowledge Of Cashier Operation: Attachments For Handling Account Receipts.
|- Female house | Shaoxing Textile Enterprises Set Foot In The Animation Industry
- Female house | 開學經濟帶火鞋服銷售
- Web page | World Clothing Shoes And Hats Nets: Behind The Franchise
- Local hotspot | China Puning International Commodity City Started Construction, Determined To Clone A Yiwu In Five Years.
- News Republic | Service Enterprises Will Be The Two Or Three Line Cities As A Starting Point For Development And Expansion.
- Regional investment promotion | Lining Sports Women'S Wear
- Celebrity interviews | Wear "Coke Bottle" &Nbsp; Pursue "Regeneration" Fashion.
- Celebrity interviews | 2010 China'S Clothing Exports Increase And Volume Decrease.
- Celebrity interviews | Tianhong Group Will Build Second Textile Factories In Vietnam
- Fashion Library | The World'S Top Fashion Brand Dior Shanghai Grand Opening
- Error Reception Etiquette Correction
- Interpretation Of Etiquette And Telephone Etiquette
- Labor Contract Employee'S Resignation May Be Claimed.
- Fourth Quarter Product Quality Spot Checks Report Warm Underwear Qualified Rate Bottom
- How Does A Worker Get Hurt And How To Claim Compensation?
- Earnestly Safeguard The Legitimate Rights And Interests Of "Three Categories Of Personnel"
- Can The Annual Leave With Pay Be Pferred?
- Columbia Zhu Guangxian: What Are The Expectations For The Future Chinese Mainland Market?
- Children'S Clothing: Story Telling Children'S Fashion, Love And Future.
- Cashier Accounts Processing Procedures Make Assets No Problem.