Accounting book bookkeeping format
1. Accounting books are kept according to the audited accounting vouchers.
2. There are many formats, mainly three-column and multi-column formats; The three-column type has three columns: debit, credit and balance. Registration method of asset account: current balance = previous debit balance+current debit amount-current credit amount; Liabilities are: current balance = previous credit balance+current credit amount-current debit amount; Multi-column detailed classification is suitable for bookkeeping of expense accounts.
Basic contents of accounting books
All units shall, in accordance with the basic requirements of accounting and the relevant provisions of accounting standards, and in combination with their own economic and business characteristics and management needs, set up necessary accounting books and do a good job in bookkeeping. Various account books have various forms and formats, but they should all have the following contents:
1. Cover: mainly indicate the name of account book, such as general ledger, cash book, deposit journal, etc.
2. Title page: indicate the use information of accounting books, such as account index, account book activation, list of managers, etc.
3. Account page: the carrier used by account books to record economic business matters, and its format varies according to different economic business contents. But its contents should include:
1) account name, and subject, secondary or subsidiary account.
2) Date column of registration account book
3) Types and serial numbers of accounting vouchers
4) Summary column, which briefly describes the recorded economic business content.
5) Amount column, which records the increase or decrease and balance of economic business.
6) Total page number and household page number column.
Bookkeeping rules of accounting books
1. Basis for registering account books
In order to ensure the truthfulness and correctness of account books, accounts must be kept according to audited accounting vouchers. All kinds of economic businesses that occur in each unit every day should be accounted for, and the basis of accounting is accounting vouchers.
It's time to register books.
There is no uniform regulation on how often all kinds of account books are registered. But the general principle is that the general ledger should be posted in time according to the accounting form adopted by the unit; All kinds of subsidiary ledger should be registered on a daily basis according to original vouchers, summary tables of original vouchers, accounting vouchers, etc., and can also be registered regularly (three to five days). However, the cash book and deposit journal should be registered one by one at any time according to the completed receipt and payment vouchers, at least once a day.
3. The specification requirements of the register
(1) When registering the account book, you should record the date, number, business summary, amount and other related information of the accounting voucher item by item in the account book. At the same time, the bookkeeper should sign or seal the bookkeeping voucher and indicate the recorded symbols (such as typing? ) to prevent omissions, repetitions and errors.
(2) All kinds of account books should be continuously registered in the order of account pages, and there are no broken lines or pagination. In case of line skipping or paging, blank lines and blank pages should be cancelled or marked? This line is blank? Or? This page is blank? Words, and signed or sealed by the bookkeeper.
(3) When registering account books, it shall be written in blue-black ink or carbon ink. Please do not write with ballpoint pen (except bank carbon paper account book) or pencil. Red ink can only be used according to regulations? According to the red-ink bookkeeping voucher, the reduced amount is registered in the multi-column account page without reduction column, and the negative amount is registered in the balance column before the balance column of the three-column account, if the balance direction is not printed; ? Wait for the situation.
(4) Keep the bookkeeping clear and tidy, and the bookkeeping words and figures should be correct, clear and standardized, which should generally account for half of the book spacing, so as to leave room for correction.
(5) All accounts that need to be balanced should be balanced regularly. The cash book and deposit journal must be balanced every day. After the balance is settled, should I pay it in? Borrow or borrow? What is written in the column? Borrow? Or? A loan? In that case. Accounts with no balance should be written in this column? Ping? The words in the balance column? Yuan? Use it? 0? Express delivery.
(6) When each registered account page is carried forward to the next page, the total number and balance of this page should be stated in the relevant columns of the last line of this page and the first line of the next page, and indicated in the summary column of this page? Turn pages? What's written in the summary column on the next page? Carry forward to the previous page? Words.