If bookkeeping is done manually, 1, open a T-type account according to the accounting subjects, 2, fill in the account summary table according to the borrowing amount of the T-type account, and 3, enter the general ledger according to the account summary table. There are also general ledger accounts as follows: cash/bank deposits/accounts receivable/inventory/materials/low-value consumables/short-term loans/wages payable/taxes payable/management expenses/operating expenses/financial expenses/welfare expenses payable/profits of this year/profit distribution/income tax/. As for the figures, they must be recorded in the general ledger in the order of subject numbers, such as bank deposits, management fees, cash, post-audit and so on. Convenient according to assets, liabilities and owner's equity. . . . In order, it is convenient to do the balance sheet.