There are many service items in the service industry, but because the cost accounting is relatively simple, the account book setting is also relatively simple.
I. Cash book and deposit journal
The establishment of cash books and deposit journals is the same as that of industrial and commercial enterprises, and the use and registration methods are exactly the same.
Second, the general classification of books.
Compared with industrial enterprises and commodity circulation enterprises, service enterprises need to set fewer general ledgers. However, "cash, bank deposits, short-term investments, accounts receivable, other receivables, inventories, deferred expenses, long-term investments, fixed assets, accumulated depreciation, intangible assets, start-up expenses, long-term deferred expenses, short-term loans, accounts payable, other payables, wages payable, taxes payable, other payables, profits payable, paid-in capital (share capital) and capital reserve" also need to be filled in.
Third, the subsidiary ledger
The setting of subsidiary ledger is also set according to the management needs and practicability of service enterprises. It is basically the same as the first two cases, but different from the above is that a subsidiary ledger of operating expenses is set up.
As long as the enterprise has established these three types of account books, the basic work of establishing account books will be completed. Another problem is to carry out daily accounting treatment and register accounting books in accordance with regulations.