There are four basic account books: cash account book, deposit journal, general ledger and subsidiary ledger. Cash book and deposit journal must be customized, that is, fixed page number, each volume 100 pages; General ledger can be customized or loose-leaf type; The subsidiary ledger is generally loose-leaf type, and it is best to use multi-column type for expenses such as management expenses and sales expenses, and other three-column subsidiary ledger pages can be used.

At the same time, you also need accounting vouchers (which can be cash transfer vouchers or ordinary vouchers), original vouchers, such as receipts (used for current accounts and loans), warehouse receipts, outbound orders, sales orders, payrolls, travel expense reimbursement forms, expense allocation tables and so on.