How to establish a company ledger? It can only be said that the actual situation of each company is different, and the requirements for making ledgers are different. First of all, look at what your company does, whether it is a service industry or other industries. If it is catering, the journal records the daily income and expenditure, and it is a detailed record of the daily income and expenditure. In fact, the ledger is to record the company's daily income and expenditure. In some industries, it is not easy to record these accounts. Perhaps the company's income is a relatively large sum of money, and its expenditure is also a relatively large sum. Many of these are made into cash and bank journals, which are kept by cashiers. Establish cash account books and bank journals to record cash and bank accounts respectively.