When an accounting account book is activated, the company name and account book name should be written on the cover of the account book, and an activation form should be attached to the title page of the account book. Fill in this column when binding.

Accounting and bookkeeping rules: When an account book is activated, it is necessary to fill in the account book activation and agent list (loose-leaf account and card account are usually filled after binding), indicating the company name, account book name, account book number, account book number, activation date, and signed or sealed by the accounting supervisor and bookkeeper.

When changing the bookkeeper, it shall be supervised by the accounting supervisor, and the handover date and the name of the handover personnel shall be written on the handover record, which shall be signed or sealed by the handover personnel and the accounting supervisor. ?

function

Reflective function of accounting

(1) Accounting mainly reflects the economic activities of each unit quantitatively, and provides data for economic management through certain accounting methods.

(2) The function of reflection should include reflection before, during and after the event, that is, it runs through the whole process of economic activities.

(3) The accounting of actual economic activities should be based on legal and true self-vouchers and complete and continuous records, and provide systematic data according to the requirements of economic management, so as to fully grasp economic activities and assess economic effects.