How to keep accounts can be clearer. "Now you don't have to keep an account as before, and all the consumption is recorded in the account. Current accounting software
Many of them can be consumed synchronously and accounted for automatically, which is very convenient to say. Bookkeeping software is searched in the app store, and there are many.
I tried some accounting software, and finally chose Netease, and it is best to use the best bookkeeping.
The advantage is that bank cards, credit cards, Alipay, WeChat, even meal cards and transportation cards can be synchronized directly, as long as you start to update your account synchronously.
To be clear: check the consumption income and expenditure and consumption statements every week or month, and you can clearly know the users of each sum of money, which is concise and clear! "
The standard requirement for bookkeeping is 1. When registering an account book, it should be recorded item by item according to the date, number, economic business summary and amount of the accounting voucher. Registration should be accurate, timely and legible. 2. In order to keep the records of accounting books clear and lasting, and facilitate the storage and long-term reference of accounting books, it is forbidden to alter them. Use pen and carbon ink, blue and black ink, but not pencil or ballpoint pen (except the carbon account book of the bank) when bookkeeping.
3. The words and figures written in the ledger should be written near the bottom line of the bank, accounting for about 2/3 or 1/2 of the whole bank. The numbers should be arranged evenly and the sizes should be aligned. In this way, not only the figures can be clearly reflected, but also accounting errors can be easily corrected.
4. After the registration is completed, you should sign or seal the accounting voucher, and indicate the registration number (indicating that it has been registered), so as to check whether there are any omissions or errors in the accounting.
5. The general ledger shall be registered according to the summary table of accounting vouchers; Date and voucher number should be filled in according to the summary table of accounting vouchers, and the summary column is blank? Solved it last year? And then what? Carry forward to the previous page? Outside, the starting and ending numbers of voucher summary should be filled in.
The subsidiary ledger shall be registered according to the accounting vouchers, and the date shall be filled in. If there are multiple transactions in the same month, except for the first and second transactions, the subsequent transactions can be replaced by dots, but the first and second transactions on a new page must be filled in. The voucher number column and abstract column are filled in according to the accounting voucher number and abstract.
Cash books should be registered one by one according to accounting vouchers.
Deposit journals should be registered one by one according to check stubs or other bank settlement bills. What kind? Fill in the items according to the bank settlement type. Number? Fill in only the last four digits of the check.
All kinds of account books should be registered continuously in page number order, and registration should not be skipped every other page. If there are page breaks or line breaks, they shall not be altered at will. The amount column of the blank page shall be written off by drawing a red line from the upper right corner to the lower left corner, and marked in the summary column. This line is blank? Or? This page is blank? Word, and by the bookkeeper line pressure seal. Registered account books shall not be torn up at will.
6. Red ink can be used in the following situations. The register must be written in blue-black ink. Ballpoint pens or pencils are not allowed, but red ink can be used under the following circumstances:
(l) Write off the wrong record according to the red-ink bookkeeping voucher. After bookkeeping, if it is found that the amount of debit and credit bookkeeping or bookkeeping voucher is wrong, and it has been registered and entered into the account book, resulting in an error in the account book record, you can first fill in the bookkeeping voucher with the same content in red, correct the original error record, then fill in the correct bookkeeping voucher in blue and black, and re-register and enter the account. After bookkeeping, if the amount recorded in accounting vouchers and account books is found to be wrong, and the amount recorded in error is greater than the correct amount that should be recorded, but there is no error in the accounting subject and accounting direction recorded in the original accounting vouchers and account books, the amount recorded in red ink will be reversed.
(2) In the multi-column subsidiary ledger, the registration is reduced. In the multi-column account page, only the debit (or credit) column is set to register the increase, and if it is necessary to register the decrease, it is registered in the red column indicating the increase.
(3) Draw correction lines, close lines and cancel lines.
(4) When the deposit journal is written off, the check number shall be registered in red.
(5) Inventory shall be priced according to the planned cost, and the cost variance shall be offset with red ink when adjusting the material cost variance.
(6) When purchasing materials or commodities, the goods have arrived at the enterprise, but the settlement voucher has not yet arrived. At the end of the month, the provisional valuation will be recorded first, and the provisional valuation will be flushed back to red at the beginning of next month, so that the settlement voucher can be recorded normally when it arrives. As shown in Table 3-2.
(7) When the sales goods are returned, the sales income and sales cost of the goods that have been recorded shall be offset with red letters.
(eight) other records registered in red letters as stipulated in the accounting system.
7. After the account balance is settled, it should be settled? Borrow? Or? A loan? What is written in the column? Borrow? Or? A loan? Words; Where should an account with no balance be? Borrow? Or a loan? Write it in a column? Ping? Word and use it in the amount column? 0? Express delivery.
8. Below the last horizontal line at the bottom of the account page in the account book, all items are left blank.
9. When each account page is registered and carried forward to the next page, it should be indicated in the summary column in the first line of the next page. Carry forward to the previous page? Words.
Can't do all the accounts? Is there a page? .
Handle? Carry forward to the previous page? , the date of the first line on the next page is the date of the last record on the previous page. Carry forward to the previous page? The date of. The journal bears the continuous cumulative amount and balance of the amount incurred today, and the profit and loss account bears the continuous cumulative amount and balance of the amount incurred this month.
If the last account book is settled by day, month, quarter and year, the number of debit, credit, remaining day, month, quarter and year accounts should be accepted when processing the previous page. For accounts that do not need to add amount, only the daily, monthly and quarterly balance of the previous page will be borne when the previous page is processed; For the account to be added, the number of debit, credit, balance, monthly statement and quarterly statement should be recorded in the first line when handling the previous page.
When handling the previous page, the items to be added include: cash, wages payable, taxes payable, main business income, other business income, non-operating income, main business cost, main business taxes and surcharges, operating expenses, management expenses, financial expenses, other business expenses, non-operating expenses and profit distribution.
10. For fixed assets account books and low-value consumables account books, they can be used continuously across years.
Main methods of bookkeeping In order to calculate accounting elements, reflect and supervise the economic activities of enterprises, cashiers need to adopt a certain type of double-entry bookkeeping method after setting up accounting subjects and opening accounts according to accounting subjects according to certain principles:
debit-credit bookkeeping
Use? Borrow? And then what? A loan? As a bookkeeping symbol, use? If there is a loan, there must be a loan, and the loan must be equal? As a bookkeeping rule, double entry bookkeeping is a common bookkeeping method in the world.
Receipt and payment bookkeeping method
Use? Accept? And then what? Pay? As a sign of bookkeeping, double-entry bookkeeping is a kind of double-entry bookkeeping developed on the basis of traditional receipt and payment bookkeeping in China, and it has stopped being used.
Increase and decrease bookkeeping method
Use? Increase? And then what? Minus sign? As a kind of bookkeeping symbol, double-entry bookkeeping was adopted by China's commercial system in the 1960s, and now it has ceased to be used.