Accounting method: (1) Set up the general ledger 1. The account books are opened according to the first-level accounting subjects (also called general ledger subjects), which are used to classify and register all the economic business of the enterprise, and provide assets, liabilities, owner's equity, expenses, income and profits.

and other comprehensive accounting information.

2. The format of the general ledger adopts a three-column format, and the external form should generally adopt a fixed-book account book.

(2) Setting up detailed accounts 1. Detailed accounts are usually set up according to the detailed accounts to which the general ledger accounts belong, and are used to classify and register a certain type of economic business and provide relevant detailed accounting information.

2. The formats of detailed accounts mainly include three-column, quantity and amount, and multi-column formats. Enterprises should choose the format of detailed accounts based on the needs of property and material management.

3. The external form of detailed accounts is generally loose-leaf.

Detailed accounts use loose-leaf account books, which are mainly easy to use and facilitate the rearrangement of account pages and the division of labor among accounting personnel. However, the pages of loose-leaf accounts are easy to be lost and randomly removed.

Therefore, they should be numbered sequentially and bound into a volume during use, and should be kept properly.

(3) Setting up journals 1. Journals, also called sequential accounts, are account books that are registered day by day in the order in which economic business occurs.

According to the provisions of the "Basic Accounting Work Standards" of the Ministry of Finance, each unit should set up cash journals and bank deposit journals to calculate and supervise the income, payments and balances of cash and bank deposits on a daily basis.

2. Cash journal and bank deposit journal (1) The account pages of cash journal and bank deposit journal generally adopt a three-column format, namely debit, credit and balance columns.

(2) The external form of the account book must be in the book form.

Cash and bank deposits are the most liquid assets of an enterprise. In order to ensure the safety and integrity of account book information, Article 57 of the "Basic Accounting Standards" of the Ministry of Finance stipulates: "Cash journals and bank deposit journals must use fixed-book books

. Bank statements or other methods may not be used in lieu of journal entries."

(4) Pay attention to the collection and distribution of costs and expenses. Costs and expenses are calculated through the engineering construction account.

Various expenses incurred in small-scale cultural communication companies should be collected according to cost accounting objects and cost items.

Generally it should include: labor wages, material costs and outsourcing expenses, etc.