I. General ledger
General ledger refers to the general classification of account books, also known as general ledger. Account books are opened according to the general classification subjects, which are used to register all economic businesses, conduct general classification accounting and provide summary accounting information. The accounting data provided by the general ledger is the main basis for preparing accounting statements, and any unit must set up a general ledger.
Second, the subsidiary ledger
Sub-ledger, also known as sub-ledger, is an account book opened according to sub-ledger account, which is used to register the details of a certain kind of economic business and provide detailed accounting data. General ledger and subsidiary ledger, collectively referred to as ledger, are account books for classified accounting and supervision of economic business according to accounts.
Third, the cash book.
The cash account book is the account book that the cashier registers one by one according to the verified cash receipt and payment voucher. Generally refers to the cash receipt and payment journal, if further subdivided, it can be divided into cash receipt and payment journal and cash receipt and payment journal.
The reason why account books should be set up and registered after accounting vouchers are filled in is because although both are used to record economic business, their functions are different. In accounting, every economic business must obtain and fill in accounting vouchers, so the number of accounting vouchers is large and scattered, and each voucher can only record the contents of a single economic business.
When the extended data is enabled in the accounting account book, the following related information should be recorded in the relevant position of the account book:
(1) Set account book cover. All loose-leaf books must have a front cover and a back cover, and the company name, account book name and fiscal year should be registered. In addition, there is no separate cover for this course.
(2) List of account book activation and management personnel. When opening a new accounting account book, you should first fill in the opening instructions in the "Account Book Opening Handover Form" printed on the title page, including the company name, account book name, account book number, start and end dates, the person in charge of the company, the accountant in charge, the auditor and the bookkeeper, and affix the official seal of the company. When the accounting personnel change, they should go through the handover procedures and fill in the handover instructions in the "Account Book Activation Handover Form".
(3) Fill in the account directory. The general ledger shall fill in the account names in the order of account numbers and enable page numbers. When the loose-leaf subsidiary ledger is enabled, the account name and page number should be filled in according to the accounting subjects. After the annual closing, you should take off the blank account page and fill in the page number.
Baidu encyclopedia-accounting books