The format is as follows:
One or three column type
Three-column subsidiary ledger is an account book composed of debit, credit and balance columns, which is used to classify various economic businesses and provide detailed accounting data. Its format is the same as the three-column general ledger, and it is suitable for the subsidiary ledger of capital, creditor's rights and debts with only amount accounting. The format of the three-column subsidiary ledger is shown in the table.
Second, multi-column style
Multi-column subsidiary ledger is to combine all the detailed accounts belonging to the same general ledger account on one account page for registration, that is, set several columns according to the detailed items in the debit or credit amount column of this format account page. This format is suitable for detailed accounting of income, cost and expense, such as detailed classification accounting of production cost, management expense and non-operating income. See table for the format of multi-column subsidiary ledger.
Three. Quantity and amount formula
The Quantity and Amount Account page is suitable for accounts that require both amount accounting and quantity accounting. The quantity and amount account page provides detailed information such as the receipt, distribution and storage of enterprise property and materials, so as to strengthen the physical management and use supervision of property and materials and ensure the safety and integrity of property and materials.
For raw materials, inventory goods and other inventory subjects, there are three columns: debit (income), credit (issue) and balance (balance): quantity, unit price and amount. See the table below for the format of quantity and amount subsidiary ledger.
Four, horizontal registration type
The horizontal registration account page is horizontal registration, that is, every related business is registered in one line, so that the progress of the business can be judged according to whether the registration of each line and column is complete or not. This format is suitable for registering materials procurement, goods in transit, bills receivable and one-time imprest business.
Extended data:
When we keep accounts, there will be some problems in the process of recording in accounting books. How to correct mistakes in accounting books?
If the accounting vouchers are correct, then the corresponding mistakes will occur in the process of registering the account books, and the problem of wrong account books will appear. In this case, you can cross the line to correct it. When we are processing, we can cross out the wrong words or numbers, and we can cross out the numbers as red lines for processing. This requires that the original handwriting can be recognized and processed.
You can also fill in the corresponding words and numbers correctly above the intersection line. After correction, the bookkeeper must stamp the correction place. If the number is wrong, you can draw all the red lines to correct it, but it is not correct to correct the wrong number. If there are mistakes in the text, you can cross out the corresponding typos.
References:
Baidu Encyclopedia-Detailed Account Book