1. The basic compilation method of account summary table is to classify all accounting vouchers in a certain period according to the same account and summarize them regularly. The principle of the balance of all documents (vouchers) that have been prepared is opening balance+(or-) current amount (including debit amount and credit amount) = ending balance.

2. After completing the voucher, you need to use the account balance table for trial balance before you can close the account. ? The account balance table is the account amount of each account.

trial balance check: assets = liabilities+owners' equity+income-expenses. The purpose of making the account balance table is mainly to facilitate the preparation of financial statements. The account balance table is the balance of each account, which generally includes the balance of the previous period, the amount incurred in the current period and the ending balance of 1.

Extended information:

Function of account balance table:

In practice, through analysis and judgment, the following problems can be found:

1. Possibility of easy discovery of bad debts or false accounts

By comparing the account balance table with the account balance table for several consecutive years, it will be found that At this time, we should doubt the possibility of bad debts or false accounts, and confirm them by using audit methods such as letter and inspection (tracing back to the original documents when the economic business occurred).

2. It is easy to find clues about the speed of enterprise capital turnover and whether enterprise products sell well.

By comparing enterprise inventory with main business income and main business cost, we can find whether enterprise products sell well in the market, and the time when enterprise raw materials are transformed into finished products and then into sales income.

if the proportion of finished products in the inventory of an enterprise is too large, it proves that the sales of finished products of the enterprise are not smooth, which may lead to unsalable sales;

if the stock of raw materials in the enterprise inventory is too large, it proves that the capital turnover of the enterprise is too slow. If the initial inventory of raw materials is already very large, and a large number of purchases have been made in this period (the accumulated debit amount is too large), you should further check the inventory table, or go to the inventory for on-site inspection to confirm whether there are damaged, deteriorated and scrapped raw materials that have not been accounted for in time, thus forming a situation of inflated assets.

3. It is easy to find the abnormal situation of economic activities.

If we compare the tables of the amount and balance of accounting subjects in successive years, the accounts of main business income, main business cost, sales expenses and management expenses have not changed much over the years, but one of them has suddenly increased or decreased, which should also attract the attention of auditors.

at the same time, compare the main business income with the main business cost in each year to see if the change of gross profit margin is abnormal.

the main business cost, under the condition that the socio-economic environment and the production and operation scale of the enterprise have not changed much, the total cost will not change much. If a year changes too much, we should pay attention to it.

Reference: Baidu Encyclopedia-Account Balance Table