manual account book registration method?

how to register accounting books

1. subsidiary ledger

1. subsidiary ledger generally adopts "loose-leaf" account pages. Mainly: three-column type, quantity and amount type and multi-column type.

2. Accounting basis of subsidiary ledger: prepare accounting vouchers in sequence according to the monthly business, and register subsidiary ledger according to the "accounting vouchers".

3. The format used in the subsidiary ledger:

(1) Usually, management expenses and operating expenses are accounted by "multi-column" account pages; (2) Fixed assets subsidiary ledger, inventory goods subsidiary ledger, etc. shall be accounted by "quantity and amount type" account page.

(3) Taxes payable, other payables, other receivables, operating income, operating costs, operating taxes and surcharges shall be accounted in a "three-column" account page.

2. General ledger

1. General ledger generally adopts "customized account book".

2. general ledger opening: it is opened according to "first-level accounting subjects".

3. general ledger registration basis: it is registered according to the monthly "summary table of accounting vouchers".

iii. journals: cash journals and bank deposit journals.

1. For cash journals and bank deposit journals, "customized account books" are used, and the format is generally three columns.

2. Cash Journal: an account book used to register the daily income, expenditure and balance of cash on hand.

3. Bank deposit journal: an account book used to reflect the increase, decrease and balance of bank deposits.

4. Cash and bank deposit journals are registered according to monthly accounting vouchers.

draw a single red line this month, and draw a double red line this year. Cash and deposit journal will be settled on a daily basis, and everything else will be settled on a monthly basis.

Manual registration method of subsidiary ledger

Keep accounts according to the direction of vouchers. The account numbers on vouchers are debited, and they should also be debited when registering. Similarly, they should be debited when being credited, so don't remember the opposite party. It is very troublesome to remember that the opposite party account can't be even, and it is necessary to make a correct one.

how to register the general ledger and subsidiary ledger manually

The beginning of this year is equal to the end of the previous year. After recording the opening attack, you should record it one by one according to the accounting voucher, and record the corresponding accounts in the corresponding credits. The general ledger is recorded according to the total of each subsidiary ledger this month. Just remember the total amount of this month

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Do you still need to manually register the ledger when wenku.baidu/...59GuM3

uses excel forms to keep accounts?

The computer is not omnipotent. In case of power failure, the manual account can be used as a backup.

To take a step back, the manual account is the original account book.

How to set the general ledger and sub-ledger accounts manually?

How to set up a new account respectively? It is necessary to predict the company's business first and determine the accounting accounts to be used.

Or according to the business occurrence, the use involves.

excel accounting processing is a free and universal accounting template, and it is OK to enter the voucher.

journal, subsidiary ledger general ledger income statement balance sheet is automatically generated.

download it from the computer's webpage, decompress it after downloading, and then read the instructions. .

It is very important to be familiar with the operation of excel, which can replace manual work and reduce the trouble of many manual accounts. .

for reference. .

novice accountant: ask about the process of manual bookkeeping, especially how to register the account sequence of subsidiary ledger. What kind of books do you need, loose-leaf books or bound books?

Sub-ledgers are generally loose-leaf accounts. Of course, goods in stock and raw materials are kept in one account for each project to facilitate auditing and reconciliation. According to your accounting vouchers and original vouchers, register a subsidiary ledger every time a transaction occurs, and make a subsidiary ledger according to your receipt, payment and transfer vouchers. Raw materials are classified according to the types of materials, from left to right, the time when the transaction occurred, and the number of receipt and payment of the accounting vouchers. The first line of the summary is carried forward from last month, and the unit price of quantity is filled in the balance column in parallel. From the second line, the income and delivery of each receipt, payment and transfer business within one month are filled in by time. The accounting subjects of the subsidiary ledger are all based on the commodity name of the inventory goods, and the material varieties of raw materials are filled in their respective names in the product name in the upper left corner, which does not involve accounting subjects. The voucher number of the account summary table and the number of days of summary should be registered in the general ledger, and the debit-credit summary amount should be calculated one by one. In the account summary table, the accounting subjects are involved, and the total amount of debits and credits of each subject in a period and the number of accounting vouchers are summarized. Journal and account summary table are used to prepare general ledger, which is the account processing program in account summary table. Prepare and summarize the original vouchers according to the original vouchers, and summarize the collection vouchers respectively. Summarize the vouchers of the welfare payment, register them in the general ledger after summarizing the transfer vouchers, and make accounting statements according to the general ledger and subsidiary ledger at the end of the period. This is the accounting processing program for summarizing the vouchers of the bookkeeping.

how to register a manual sub-ledger

First, use the original voucher as the bookkeeping voucher, and then register the sub-ledger according to the bookkeeping voucher

How to register the sub-ledger in the 17th column?

Confirm whether the bookkeeping is accurate

First of all, we need to take out our prepared bookkeeping vouchers, and then we can register the subsidiary ledger after we make sure that there are no mistakes in the bookkeeping vouchers;

register the subsidiary ledger one by one

and then enter it into the subsidiary ledger book one by one according to the entries made. You should register all the economic businesses of the enterprise one by one, and be careful and earnest. There are many data that are easy to make mistakes.

Stamp this month's carry-forward chapter

After the end of each month, the blank line below will be stamped with the "Total of this month" chapter, indicating that this month has ended, and then the borrowers and lenders will count the total amount and fill it in the bottom;

Monthly balance

After the end of each month, the debit and credit information of each account will be counted, and then the balance will be settled and filled in the carry-forward line of this month. The debit and credit of the final balance should also be written.

Draw a red line after registration

After registration, we will draw a red line. The rules for drawing a red line are to draw a single red line for monthly closing and a double red line for annual closing or quarterly closing.

in this way, our subsidiary ledger is registered.

how to record the manual subsidiary ledger registration if there is no business this month? 15

If there is no business, don't register anything and do nothing. And don't re-register the balance of last month.