Although there are many service items in the service industry, the cost accounting is relatively simple, so the account book setting is relatively simple. The general account establishment is as follows: 1. The establishment of cash book, deposit journal, cash book and deposit journal is the same as that of industrial and commercial enterprises, and the use and registration methods are exactly the same. 9 ]/ {& X# u$ ]. W Second, the general classification of books (A% A* B: S3 e1 v1 p" U) service enterprises need to set less general ledger business than industrial enterprises and commodity circulation enterprises. However, "cash, bank deposits, short-term investments, accounts receivable, other receivables, inventories, long-term investments, fixed assets, accumulated depreciation, intangible assets, start-up expenses, long-term deferred expenses, short-term loans, accounts payable, other payables, wages payable, welfare payable, taxes payable, other payables, profits payable, paid-in capital (share capital) and capital reserve" are also required. 5 B* v* B! ` 1 t* O9 K III. Subledger # f R6 v7 Y- `1 G% r7 Y( g! The setting of n subsidiary ledger is also set according to the management needs and practicability of service enterprises. It is basically the same as the first two cases, but the difference from the above is to set up a subsidiary ledger of operating expenses. 1 i8 R) G ]7 d8 c2 h# p As long as you set up these three types of account books, the basic work of establishing account books will be completed. The other problem is to carry out daily accounting treatment according to the regulations and register the accounting books. In short, don't worry, take your time. If you don't understand, you can communicate with everyone in the community. I wish you success.