Cashier General Checkout Procedure

Settlement is based on the registration of all the economic pactions occurring in a certain period, and the current and final balances are calculated and recorded.

The accounting procedures and methods stipulated in the "basic accounting work standards" are: 1. Before the checkout, all the economic activities in this period must be registered.

At the time of checkout, the final balance of each account should be concluded at 2.

If it is necessary to produce the amount of the month, the word "total monthly" should be marked in the abstract column and a single red line will be shown below.

If it is necessary to conclude the cumulative amount this year, it should mark the word "cumulative year" in the abstract column and issue a single red line in the following column. The cumulative amount at the end of 12 will be the cumulative amount of the year. The double red line should be crossed under the cumulative amount of the year. At the end of the year, all the general ledger accounts should bear the year-end balance and the year-end balance.

At the end of the year (3), the balance of each account should be pferred to the next accounting year and the word "turn next year" in the summary column; the first balance column of the new accounting book for the next accounting year is to fill in the balance of the previous year, and the word "last year" is marked in the summary column.