1. Daily closing

At the end of daily business, after cash book and deposit journal are registered one by one, the balance of the day should be closed, and the balance of cash book should be checked with the cash on hand.

2. Monthly statement

A thick red line should be drawn under the last record of each account to indicate the end of this month's business, and the amount incurred this month and the balance at the end of the month should be settled under the red line. If there is no balance, the word "Ping" should be marked in the "debit" or "credit" column, the "1" or "√" symbol should be filled in the balance column, and it should be marked in the summary column.

3. Quarterly closing and annual closing

The total amount of this quarter or this year and the balance at the end of the quarter should be settled under the monthly closing at the end of the quarter or at the end of the year, and the words "total amount of this quarter or this year" or "amount and balance of × quarter or year" should be written in the summary column. If it is a quarterly closing, a red line should be drawn above and below it. In the case of year-end, the borrower's (or lender's) balance at the end of the year will be introduced into the lender's (or borrower's) column of the next line, and the words "carried forward to the next year" will be introduced into the borrower's (or lender's) column of the next line, and finally the total number of borrowers and lenders will be added (the total number of borrowers and lenders should be