Account code account name
Asset class
100 1 cash on hand
1002 bank deposit
10 12 Other monetary funds
1 12 1 notes receivable
1 122 accounts receivable
122 1 other receivables
123 1 bad debt provision
140 1 raw material procurement
1403 raw materials
1405 inventory goods
14 1 1 reusable materials
15 1 1 long-term equity investment
160 1 fixed assets
1602 accumulated depreciation
170 1 intangible assets
1702 cumulative amortization
180 1 long-term deferred expenses
18 1 1 deferred income tax assets
debt
220 1 notes payable
2202 accounts payable
2203 advance accounts
2204 estimation of accounts payable
22 1 1 accounts payable
222 1 Taxes payable
224 1 other payables
240 1 deferred income
Equity category
400 1 paid-in capital
4002 capital reserve fund
4 10 1 surplus reserve
4 103 Profit for this year
4 104 profit distribution
Cost category
500 1 production cost
530 1 R&D expenditure
Profit and loss category
600 1 main business income
640 1 main business cost
6403 business tax and surcharges
660 1 sales expenses
6602 management fee
6603 financial expenses
670 1 asset impairment loss
67 1 1 non-operating expenses
680 1 income tax expense
Annual profit and loss adjustment before 690 1
What's the cover of the ledger? Company name or? Company name, time, etc.
Is the general ledger a general ledger? Is the general ledger short for general ledger? General ledger refers to an account that is set up according to the general ledger account, registered in the unit of fair monetary measurement, and provides summary accounting information. General ledger, referred to as general ledger, is an account book classification that sets up accounts according to general ledger accounts, registers various economic businesses, conducts general ledger accounting, and provides summary accounting data. The accounting data provided by the general ledger is the main basis for preparing accounting statements, and any unit must set up a general ledger.
General ledger generally adopts user-defined account books. The account page format of general ledger generally adopts three columns: debit, credit and balance. According to the actual needs, you can also add the other account column to the loan column. The account page format of general ledger can also adopt multi-column format, such as merging chronological records with general ledger records to form a joint account book, namely journal general ledger.
Kingdee does not display the account name when printing the general ledger, but the account name is empty. The standard template in Kingdee corresponds to Kingdee's supporting account book paper. If you print on other paper, you need to modify the next template.
What is the name of the general ledger account? Such as bank deposits, accounts receivable and accounts payable. The general ledger is a general relationship. For example, a company may have accounts receivable from many companies, so you can set up an "accounts receivable" general ledger to record the accounts receivable from all companies. In addition, you can also set up a separate general ledger for each company, such as "Accounts receivable-Company A" reflecting the part of our company that is receivable from Company A, "Accounts receivable".
Is that clear enough?
The difference between general ledger and general ledger lies in the summary of general ledger.
A subsidiary ledger is a subsidiary ledger, and a general ledger is a monthly summary (according to data).
Similarly, the general ledger involves many subjects, generally including bank deposits, cash on hand, raw materials, accounts receivable and so on. ...
Generally register first-class subjects, and some subjects are generally not used because of the balance of loans at the end of the period; Generally, it is enough to register once a month, or once every 10 or 20 days, or once for a business, but the business volume is large, so it is generally not taken (according to the actual situation of the enterprise).
Register the subsidiary ledger first and then the general ledger, because the general ledger is registered according to the subsidiary ledger and journal.
How to print the general ledger by page? 1, GL-File-Check page by page by account.
2. The general ledger refers to an account that is set up according to the general ledger account and registered in the unit of fair currency measurement, and is used to provide summary accounting data. Short for general ledger. Account books are opened according to the general classification subjects, which are used to register all economic businesses, conduct general classification accounting and provide summary accounting information. The accounting data provided by the general ledger is the main basis for preparing accounting statements, and any unit must set up a general ledger.
3. In order to continuously, systematically and comprehensively account for and supervise the changes of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and determine the names of classified accounting items in advance to clarify their accounting contents. This kind of project that classifies the specific contents of accounting elements is called accounting subjects.
What is the format of the general ledger? 1. GL format
General ledger refers to an account book that is classified and registered according to general ledger accounts and provides summary accounting information. The most commonly used format of general ledger is three columns, including debit, credit and balance.
2. General ledger registration method
The registration method of general ledger varies according to the basis of registration. The general ledger of small units with less economic business can be registered one by one according to accounting vouchers; The general ledger of large and medium-sized units with more economic business can be registered regularly according to the summary table of accounting vouchers (also known as the summary table of subjects) or summary accounting vouchers.
Briefly describe the relationship between general ledger and subsidiary ledger 1. The general ledger is an account set according to the general ledger, which is used for general classification accounting of specific contents of accounting elements, referred to as the general ledger or general ledger, which is consistent with the general ledger, and the general ledger is generally set according to the unified national accounting system.
Sub-ledger is an account set according to sub-ledger account, which is used for detailed classification accounting of the specific contents of accounting elements, referred to as sub-ledger or sub-ledger. The general ledger accounts control the subsidiary ledger accounts, and the subsidiary ledger accounts supplement the general ledger accounts.
2. Relationship between general ledger and subsidiary ledger: ① Both of them reflect the same economic business content, for example, the general ledger account of raw materials and the subsidiary ledgers of raw materials and main materials and auxiliary materials are used to reflect the receipt, delivery and balance of materials. (2) The original basis for registering account books is the same, and the bookkeeping vouchers for registering general ledger accounts and subsidiary accounts are the same as the original vouchers.
3. The difference between general ledger and subsidiary ledger: ① The degree of detail reflecting economic content is different. The general ledger only reflects the general situation of fund increase and decrease adjustment, while the subsidiary ledger not only reflects the details of a certain fund movement, but some subsidiary ledgers can also provide physical quantity and labor quantity. (2) The general ledger is the summary and synthesis of accounting data of its subsidiary ledger, which plays the role of controlling and mastering its subsidiary ledger; The subsidiary ledger is the supplement and concretization of the accounting data of the general ledger, and plays an auxiliary and explanatory role in the general ledger. It is a subordinate account of the general ledger account.