Closing at the end of the year:

1. Total this month first, and then use a single line with red strokes for this month's total;

2. Then calculate this year's accumulation and then use the red stroke double line for this year's accumulation;

3. Write the summary in this year, and write the debit and credit in the following year, but only copy the balance again (if the balance is even this year, this step is not needed);

4. Buy a new account book, and the title page of the new account book is completed;

5. The accounts in the new ledger are well distributed, and small labels are filled in and pasted;

6. For all accounts with balances in the previous year, the first line date is October 1, 2111. Do not write down the debit and credit of the opening balance. Just copy the balance of the previous year again.

It is best to replace all the books after the year is closed.