(1) Closing. At the end of each day's business, the cash journal and bank deposit journal balance for the day. In the case of separate "income journal" and "expenditure journal", at the end of the day in accordance with the provisions of the registration of the accounts, should be closed out of the day's total income and total expenditure for the day, and then the expenditure journal in the total expenditure for the day recorded in the income journal in the Expenditures for the day in the income journal in the column of the total expenditures for the day, and on this basis, then the balance of the accounts for the day.

(2) Reconciliation. Every day before the end of the day, the inventory of cash on hand, and the cash journal balance of the day to see if it is consistent, if not should find the reasons and make timely processing.

2. End of the month

(1) Reconciliation. At the end of the month will be the journal and the related receipts and payments of business vouchers, the main items of verification are: check the vouchers; review the vouchers and original documents to see whether they are fully consistent; check the amount and direction of the consistency of the vouchers, such as the discovery of errors should be corrected immediately.

At the end of the month, the balance of the cash journal and bank deposit journal will be reconciled with the balance of the cash ledger and bank deposit ledger.

At the end of the month, the bank deposit journal is reconciled with the bank statement, and a bank deposit balance reconciliation statement is prepared.

At the end of the month, the checks, invoices, securities, and important settlement vouchers kept in the custody are counted and registered and reconciled in order.

(2) closing. Cash, bank deposits journal monthly closing, to be concluded that the month's incidence and balance, in the summary column with the words "this month's total", and in the following column through the single red line.

If at the end of the year, the cash and bank deposit journals have a balance, the balance should be carried forward to the next year, and in the summary column indicate the words "carried forward to the next year"; in the next fiscal year, the new accounting account of the first line of the balance column fill in the balance carried forward from the previous year, and in the summary column indicate the words "carried over from the previous year".