There is no standard, so it can be designed according to your own needs. It can also be said to be a running account, which is mainly convenient for management, such as detailed records of raw material purchase records, time, items, suppliers, quantities, purchasers, etc. Sometimes relevant units will check the account. The accounts of restaurants of different sizes and types are different.

account book, which does not belong to the account book system in accounting, is not the account book recorded in accounting. It is an auxiliary account book set up by enterprises to strengthen the management of a certain aspect and understand the information of a certain aspect in more detail. There is no fixed format and no fixed account page. Enterprises can design it by themselves according to actual needs, and try to be as detailed as possible to fully reflect the information of a certain aspect. It is not necessary to keep accounts according to the voucher number, but it can reflect the account number better. To be clear, a ledger is a running account.

according to the "internal accounting control standard-sales and collection (for trial implementation)" issued by the Ministry of finance, the unit should set up accounts receivable ledger according to customers, and timely register the changes of accounts receivable balance and the use of credit lines of each customer.

It plays the role of self-supervision and strengthening safety production management in the process of recording, sorting and accumulating accounting data. It is the need of standardizing the management level and improving the management level of enterprises. It has played a role in self-protection for units and safety management personnel.

references

official website, Ministry of Commerce, China; official website, Ministry of Commerce, China [reference time: October 3, 2118]