How to draw the red line of total and cumulative account books this month? (Cash, deposit journal, general ledger, subsidiary ledger) Thank you! Draw a single red line for the monthly knot and a double red line for the annual knot.
1. Cash, deposit journal, income and expenses that need to be settled on a monthly basis should be marked with a red line in the column below the last economic transaction record when closing the account every month, so as to settle the amount and balance of this month, and the words "Total of this month" should be marked in the summary column, and the red line should be marked in the column below. \
2. For some detailed accounts that need to settle the cumulative amount of this year, the cumulative amount from the beginning of the year to the end of this month should be settled under the line of "Total of this month" at the time of monthly closing, and registered under the number of months. The words "Cumulative amount of this year" should be marked in the summary column, and a red line should be drawn in the column below. "Cumulative amount of this year" at the end of 65438+February is the cumulative amount of the whole year, and the cumulative amount of the whole year is marked with double red lines in the column.
3. General ledger accounts usually only need to settle the month-end balance. At the time of year-end closing, each general ledger account should indicate the annual amount and year-end balance, indicate the words "total this year" in the summary column, and draw a double red line in the next column of nuclear technology.
How to bind the accounting books? Account books should be properly kept during use. The cover color of account books should be uniform in the same year, and the color should change year by year to facilitate the distinction between years. In this case, it will be more convenient to find and audit accounts. The account books should be catalogued and indexed. Pay attention to the corresponding stamp amount. Loose-leaf pages can be tied with string. Here's how to use the loose-leaf rocker: (1) Insert your hand into the hole on the measuring surface of the ledger and turn it to the right to open the rocker. (2) Unscrew the nut and remove the book case. (3) Loose-leaf account books can be loaded at will, with a maximum of 300 pages. (4) Cover the thin cover, screw on the nut, and then turn it to the left by hand to lock the rocker. The use of the above method can be seen in figure 1-2. The winding chain of binder is 50 mm long. In the process of bill loading and unloading, when rotating the chain by hand, pay attention to the bill rolling over the chain node. When turning over the bill, shake the link head by hand to avoid turning over the bill, and then open or lock the swing clip. This can maintain long-term use. The characteristic of using the shaking clamp is safety, because after the account book is shaken tightly, no special tools are needed, and it is not easy for other personnel to take out and replace the account page at will, so that the account page is not easy to lose; Its disadvantage is that the cost is relatively high. After the following year, the books should be neatly bound, the loose-leaf books should be compiled with the subject catalogue and page number, tied with a string, and then affixed with a cover, which should indicate the type, unit and time of the books, and the back of the books should also indicate the type and time of the books. For companies with small accounting business, no stickers are needed for account books; For companies with large accounting business, the account books should be pasted on paper, which can be pasted from front to back and from top to bottom according to the first-level subjects or material categories. When checking out, all papers should be neat and even, and the name of the subject can be displayed. Don't stick stickers on the top and bottom sides of the account book, but stick them on the right side, so as to ensure cleanliness and can be poked and extracted when filing.
How to register the accounting books? I don't know how to keep accounts, but I can actually keep accounts for others. I admire you!
First, prepare accounting vouchers according to the audited original vouchers.
Then, according to the audited accounting vouchers, prepare a summary table of subjects.
Register the general ledger according to the account summary table
Register subsidiary ledger according to accounting vouchers.
Prepare financial statements according to general ledger and subsidiary ledger.
A three-column ledger of assets and liabilities and profit and loss accounts except quantity and amount.
Seven-column ledger registration quantity amount account ledger (fixed assets, inventory, etc. )
Column 17 Ledger Registration Expense Account Ledger
In addition, cash and deposit journal should be registered in chronological order according to accounting vouchers.
In fact, it is better to use financial software as an agent for bookkeeping. As long as the accounting vouchers are prepared, all other accounting matters are completed by computer software, which saves time and effort and is conducive to your business development.
After using the software to register account books, you still need to register the original account books. According to the regulations of the Ministry of Finance, synchronous bookkeeping is required for six months during the transition period. If there is no problem in checking the two, you can stop manual bookkeeping. The process of getting rid of manual bookkeeping is called "throwing accounts", which means getting rid of manual bookkeeping!
What is the function of accounting books? Accounting books are based on accounting vouchers and consist of interrelated account pages in a certain format, which are used to comprehensively, systematically and classified record various economic businesses. Accounting book type
(1) Classification by purpose: journal, ledger and memo. (2) Classification by appearance: customized account, loose-leaf account and card account. (3) Classification by account page format: three-column account book, quantity and amount account book and multi-column account book.
The basic contents of accounting books include: cover, title page and account page. Function 1. Being able to comprehensively, systematically and continuously record and reflect the changes of assets and rights and interests of enterprises and the results after the changes, and protect the safety and integrity of property;
2. It can provide detailed information for calculating cost, expense, income and profit. 3. To provide systematic accounting information for the preparation of various accounting statements; 4. It can provide a basis for analyzing and checking the economic activities of enterprises.
The "passing page" on the accounting books should also go over the previous page. Manual bookkeeping is mainly to ensure the continuity of bookkeeping. If the previous page doesn't start, others can insert a line in the first line. Similarly, the last line of the account page cannot cover the next page, and others can insert a line in the last line, which will be unclear. Starting from a sound accounting bank, manual bookkeeping should still be stamped with "carry forward to the previous page" at the beginning of the account page and "cover the next page" at the last line of the account page.
Accounting book 1 two judgment questions, wrong, can only be registered one by one.
2, right
The bookkeeping method is 1. How to change accounting books?
Account book replacement is to replace the old account of this year with the new account of the next year at the end of the fiscal year.
The method of changing the new account to the new account is: when closing the account at the end of the year, the year-end balance of each account that needs to be changed is directly transferred to the new account, and there is no need to prepare accounting vouchers or record the balance as the debit or credit of the current account, so that the balance of the account with balance in this year is zero. Because since there is a balance account at the end of the year, its balance should be truthfully reflected in the account, otherwise it is easy to confuse the difference between a balance account and a non-balance account.
When replacing a new account, you should indicate the year of each account, then indicate "January" and "Day" in the date column of the first line, "Carry-over from the previous year" in the summary column, and write the account balance in the "Balance" column, on this basis, register the accounting events of the new year.
2. What preparations should be made before the old account is transferred to the accounting file?
After the account books are replaced with new account books, other account books should be sorted out on time and stored in accounting files. The following work should be done before filing:
Work before binding. First, according to the number of pages used in the account book activation table, check whether the accounts are consistent, whether the account pages are complete and whether the serial numbers are continuous; Then according to the cover of the accounting account book, the account book activation table, the account directory and the sorted account page.
(2) Binding requirements for loose-leaf account books. Fill in the account page completely, remove the blank page and account folder, and add the back cover; Multi-column loose-leaf account, three-column loose-leaf account, quantity and amount loose-leaf account, etc. Shall not be mixed, and shall be bound together according to similar business and similar account pages; Fill in the type of account book and the volume number on the cover of the bound account page, and sign it by the accounting supervisor, bookbinder or agent.
(3) Other requirements after binding. Accounting books should be firm and smooth, and there should be no corners, missing corners, wrong pages, missing pages and blank pages; The seal of accounting books should be tight and stamped; The cover should be complete and smooth, and indicate the year, account book name and number. The numbering should be compiled once a year, and the numbering sequence is general ledger, cash account book, deposit journal and classified subsidiary ledger; Old accounts should be kept as required after binding.
3. How is the retention period of accounting books stipulated?
The retention period of accounting books is as follows:
General ledger (including journal general ledger): 15 years;
Subledger:15;
Journal:15;
(Among them, cash and deposit journals are 25 years)
After the card of fixed assets is scrapped and cleaned: 5 years;
Auxiliary account book (memo book): 15 years.
4. What are the procedures for calling old accounts?
The accounting books kept by each unit shall not be lent out after filing. If there are special needs, with the approval of the person in charge of the unit, it can be consulted or copied, and it is strictly forbidden for those who consult or copy the accounting files to smear, unpack or replace the accounting files.
All units should establish and improve the system of consulting and copying accounting files.
5. What procedures should I go through when the books are destroyed due?
After the expiration of the preservation period, the account books can be destroyed according to the following procedures:
(l) The archival institution of the unit shall, jointly with the accounting institution, put forward opinions on destruction, prepare account books and archives destruction inventory, and indicate the name, volume number, volume number, starting and ending year, file number, storage period, storage period and destruction time of the destroyed archives.
(2) The person in charge of the unit shall sign the opinion on the destruction list of accounting books.
(3) When destroying accounting books, archival institutions and accounting institutions shall send people to supervise sales. When destroying accounting books, state organs shall send personnel from financial departments and auditing departments at the same level to participate in the sales supervision. When the financial department destroys the accounting books, the auditing department at the same level shall send personnel to participate in the sales supervision.
(4) Before destroying the accounting books, the sales supervisor should check the destroyed accounting books according to the contents listed in the destruction list of accounting books; After the destruction, the accounting books shall be signed and sealed, and the sales supervision shall be reported to the person in charge of the unit.