How To Make Use Of Different Account Records When Checking Out

Generally speaking, the monthly balance at the end of the month should be written in the same line of the last business record of the month.

But in the cash journal, bank deposit journal and other accounts that need to be calculated monthly, such as various costs, expenses, income ledgers, etc., the monthly balance should be written in the same line at the monthly balance, and the word "total monthly" should be marked in the abstract column.

In doing so, the amount of the first month balance in the account record is equal to the balance at the end of the month, which facilitates the audit of account records.

It is necessary to calculate some detailed accounts of the accumulated amount in the current year. If the balance of the total amount of the month has been paid at the monthly checkout, there will be no need to write the balance again.

(1) for accounts that do not need to be calculated monthly, such as accounts receivable and subsidiary ledgers, the balance is payable at any time after each account. The last balance of each month is the balance at the end of the month.

That is to say, the balance at the end of the month is the last part of this month.

The balance in the same line recorded.

At the end of the month, only a single red line should be drawn under the last economic record. There is no need to balance the balance again.

(2) cash,

The journal accounts and the monthly accounts of income, expenses and other subsidiary ledgers. When the checkout is done every month, the single red line should be drawn under the last economic record. The sum and balance of the month will be recorded. The word "total monthly" is marked in the abstract column, and a single red line will be drawn below.

(3) it is necessary to calculate some detailed accounts of the accumulated amount of the year, such as product sales revenue, cost ledger, etc., when the monthly checkout period, the cumulative amount should be calculated from the beginning of this month to the end of this month under the total amount of the month.

At the end of 12, the cumulative amount of the year is the cumulative amount of the whole year.

(4) general ledger accounts usually end with monthly balance.

In order to reflect the overall picture of the changes in assets, liabilities and owners' equity, and to facilitate checking accounts, we should sum up the total annual amount and the year-end balance of all the general ledger accounts.

The chessboard general ledger and the subject summary table should be used instead of the general ledger. At the end of the year, a total sum of subjects and checkerboard general ledgers should be compiled.

(5) it is necessary to conclude certain accounts for the amount incurred this month. If only one economic paction occurs this month, as the amount of the record is the amount of the month, when the checkout time is set, only a single red line is recorded on the record, which means that it can be separated from the amount of next month, and there is no need to conclude the total number of the month.

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The so-called means of settlement refers to the procedures and methods of monetary receipt and payment between units (or individuals) in a certain form and condition.

The way of settlement is the specific organization form of settlement business and an important part of the settlement system.

The main contents of the settlement include: the place, time and conditions of the payment of commodity paction, the conditions for the pfer of the ownership of goods, the procedures and methods for the settlement of vouchers and their delivery.

The current bank settlement methods include: bank draft, commercial draft, bank cashier's check, cheque, exchange, entrust receivables, collection and settlement of seven different ways.

The seven settlement methods can be divided into two categories: bill settlement and payment settlement according to the different forms of settlement. According to the different settlement locations, they can be divided into three categories: City settlement, remote settlement and general settlement.

Among them, the way of urban settlement refers to the way of settlement of funds between banks or units in the same city, and the way of checking settlement and bank promissory note settlement.

The method of settlement in different places refers to the way of settlement of economic pactions between units and individuals in different towns and regions, including the settlement method of bank draft, the way of exchange settlement, and the method of settlement by different places.

The general settlement method refers to the settlement not only for the same city, but also for different towns and different regions, including the payment method of commercial draft and the way of settling accounts receivable. The commercial bill payment method can be divided into commercial acceptance bill settlement form and bank acceptance bill settlement method.

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