1. Subscribe to a three-column cash book, and the account books are numbered consecutively.

2. Page 1 is written from the first line. First, withdraw cash for standby.

for example, I bought a copy of this book for 11 yuan on May 8th. Write a 1 in the upper right corner of the reimbursement voucher, and the journal registration method is as follows:

date voucher number, opposite account summary, credit and debit balance

5 18 cash withdrawal (abstract) 1111 (credit)

5 18 1 office expenses (abstract) 11 (debit) 991 (balance)

3. On the last line of page 1, write "Over"

5. The total of this month is the total of all expenses from the 1 th to the last day of this month. Credit plus credit, debit plus debit.

first month: total credit-total debit = balance

second month: last month's balance+current month's total credit-current month's total debit = current month's balance

6. This month's total is not needed.