Prepare a cash journal book, and bank deposit journal book. As for vouchers, there is no need to prepare.

Cash support or income are registered in the cash journal, and deposits, withdrawals and transfers are registered in the bank account. Just make totals and balances daily.

If it is the company's running account, you can not need to be very formal for bookkeeping. But be sure to keep a clear record.

Running account is a chronological step-by-step occurrence of a record of a bookkeeping, that is, the daily record of cash, bank deposits, goods in and out of the business, not categorized books. Generally as an auxiliary to the formal ledger, mostly used for cashier's bank deposits, cash daily records. The current account can not be used as a formal ledger, and do not need to be so formal closing and so on, but the need for daily balances at any time to grasp how much money.

Running account if the beginning is not very convenient to organize and bookkeeping, the first to build a basic set of accounts, and later there are projects in the increase, you can do a little classification, such as all kinds of expenses and so on into several categories, and then organize the book so that you can see at a glance each month's expenses, to prepare the cash journal and bank journal Detailed Accounts, and so on.

The invoices, receipts, date and content of the classification, according to the content of the cost of what should be included in what costs, in the invoices on the basis of the receipts added to the vouchers organized to complete the signature procedures.

The running account is a sequential account of capital expenditures, arranged in chronological order, generally without human processing, higher authenticity.

The main contents of the reconciliation are:

1 Reconciliation of accounts. Reconciliation of accounting records with the original documents, vouchers, vouchers time, voucher size, content, amount is consistent, whether the direction of the bookkeeping is consistent.

2 account reconciliation. Check whether the different accounting books and records are consistent. Including: the balance of the general ledger account; general ledger and ledger checking; general ledger and journal checking.

3 account reconciliation. Reconciliation of accounting records and property, such as the actual amount is consistent. Including: cash journal balance and the actual number of cash on hand; bank deposit journal balance and bank statements; a variety of accounts receivable, accounts payable ledger balance and the relevant debt, creditors or individuals to check.

Baidu Encyclopedia - Running Accounts

Baidu Encyclopedia - Accounting