Standard Notes For Closing Accounts At The End Of Term

1. cash and bank deposit journal.

When the balance is paid on a daily basis, it can be carried out naturally. It can balance the balance one by one, or the balance in five pens. The last sum of the day should be automatically made the balance of the day, so there is no need to take another line.

Some accountants always make a separate line when they make a cash account. In the abstract column, they write the sum of the total income, the total income, the total expenditure and the balance.

It is certainly feasible to do this, but it takes only one month to write another thirty lines.

The monthly closing method of cash and bank deposit journal.

That is to say, under the last record of this month, a red line will be drawn, and the total sum of the month will be written in the abstract column of the next column. At the same time, the total sum and balance of the month will be concluded in the bank. Then, a red line will be drawn below the total line of the month.

2. checkout method for subsidiary ledger.

If the number of pens in a clear account is large, that is, if the amount of business is large, the balance can be made every five days (or every five pens).

明細賬在月結時應區(qū)別以下幾種情況： （1）本月沒有發(fā)生額的賬戶，不必進行月結（不畫結賬線）； （2）不需按月結計本月發(fā)生額的賬戶，如各項應收、應付款及各項財產(chǎn)物資明細賬等，在月末結出余額后，只需在本月最后一筆記錄下面畫一條通欄單紅紅，表示“本月記錄到此結束”； （3）對需要按月結計本月發(fā)生額的賬戶，如庫存商品、應交稅金、生產(chǎn)成本、制造費用及各損益類明細賬等，因報表須填本月發(fā)生額，都要結計“本月合計”發(fā)生額及余額，并在“本月合計”字樣下劃一條通欄單紅線。

4, it is necessary to calculate the accumulated amount of the year's total account, and to produce the total amount of the year by month. After the red line is drawn under the word "monthly total", the following column is marked with the "cumulative year", and the amount and balance of the season or year will be recorded.

3. checkout method for general ledger.

A general account with a large amount of business is usually tied up every five days. At the end of the month, the balance is payable at the end of the month. At the end of the month, the total sum of the month is not included. After the balance is paid, only a red line is shown below the last record of this month.

However, if an account is required for the total sum of the month and the total amount incurred this year, the closing method shall be the same as that specified in the subsidiary ledger mentioned above.

4. annual closing method for each account.

At the end of the year, each account has a monthly knot according to the above method, and the two red lines are crossed under the last record of the year in each account, which means "closing the account at the end of the year".

The method of 5. pfer to next year.

At the end of next year, all accounts with balances should be double red at the end of the year, and the red inscription in the column below the double red line indicates the word "carry over to the next year" without the need to make an account voucher, but the balance must be pferred to the new account next year.

When the new account is pferred to the next year, it should be in the red letter in the first blank column of the book page to indicate "the turn of the year" and the method of filling out the amount of "over time" in the last year's balance 6. knot in the balance column.

In order to calculate the amount of "second page", we should adopt different methods according to different account records.

(1) the total number of "monthly pages" should be calculated from the account of the monthly amount of the month. The sum should be the total amount from the beginning of this month to the end of this page, so that it is convenient to add the total number of the month when checking out.

(2) the total number of pages that need to be calculated for the cumulative amount of the year will be accumulated from the beginning of the year to the end of the page, so as to facilitate the year-end closing of the account.

After counting the number of "times", in the first column of the first column of the blank space, mark the word "front page" in the first column of the space, and fill in the sum of the last page in the column of amount or balance.