Registration Of Journals

Journal entries should be registered in accordance with the order of payment and payment vouchers, and register at least once a day.

The cash register is usually registered by the cashier on the basis of the cash receipts and payment vouchers after examination.

At the same time, other accounting personnel shall collect and register the general ledger according to the receipts and payment vouchers.

As for the business of withdrawing cash from banks, since only the bank deposit payment vouchers are filled and no cash collection vouchers are filled, the number of cash receipts should be registered according to the certificates of payment of bank deposits.

Upon completion of the registration of the daily receipts and payments, the total amount of cash income and expenditure and the balance of the book shall be calculated separately, and the balance of the cash journal book and the cash count of the cash journal shall be checked to check the daily cash receipts, payments and balances.

(two) the registration method of bank deposit journal.

Bank deposit journal is usually registered by the cashier on a daily basis in accordance with the audited payment and payment voucher.

For cash deposits in the banking business, the number of deposits should be registered on the basis of cash payment vouchers.

At the end of the day, bank deposit income, total sum of payments and current balance should be calculated separately, so as to check and monitor all payments and make regular checks with bank statements.

According to the general ledger of multi column cash account and bank deposit account, there are two ways to deal with the accounts: 1., the cashier will register daily cash and bank receipts daily journal and expense Journal on the basis of the collected receipts and payment vouchers after verification. The total daily expenditure in the expenditure journal should be charged daily to the income journal.

Accountants should strengthen the inspection and supervision of the recording of multi column cash and bank deposit journal, and be responsible for registering the account of the general ledger at the end of the month according to the total number of columns in the multi column cash and bank deposit journal.

In addition, 2. sets of cash register and bank deposit register book are registered by cashiers on the basis of the collection and payment vouchers after verification, so that cash in cash can be collected and checked and checked and collected with the bank.

Then, the collection and payment voucher is handed over to the accounting personnel to collect and register multi column cash and bank deposit journal day by day, and register the general ledger at the end of the month according to the multi column journal.

The cashier register is checked with the multi column cash and bank deposit journal.

The first practice can simplify accounting, and the second approach can strengthen internal restraint.

In conclusion, multi column cash and bank deposit journal can reduce the collection and payment formalities of receipts and payments, simplify the general ledger registration, and clearly reflect the corresponding relationship between accounts, and understand the ins and outs of cash and bank account receipts and payments.