According to Article 60 of the "Basic Accounting Work Standards" (hereinafter referred to as the "Standards"), the basic requirements for registering accounting books are:

(1) Accurate and complete. "When registering accounting books, the date, number, business content summary, amount and other relevant information of the accounting vouchers should be recorded item by item in the account, so that the numbers are accurate, the summary is clear, the registration is timely, and the handwriting is neat." For each accounting matter, On the one hand, it must be recorded in the relevant general ledger, and on the other hand, it must be recorded in the subsidiary ledger to which the general ledger belongs. The dates in the account book records should be filled in with the dates on the accounting vouchers; if self-made original vouchers, such as material receipts, requisition lists, etc., are used as the basis for accounting, the dates in the account book records should be based on the dates on the relevant self-made vouchers. Fill in the columns.
Account books must be registered in a timely manner, but the "Standards" do not provide unified regulations on how long the registration interval of various account books should be. Generally speaking, this depends on the specific accounting form used by the unit.

(2) Indicate the accounting symbols. "After registration is completed, the accounting voucher must be signed or stamped, and the accounting symbol must be indicated to indicate that the accounting has been recorded." There is a special column on the accounting voucher for indicating the accounting symbol, so as to avoid Duplication or omission occurred.

(3) The text and numbers must be neat, clear and accurate. When registering and writing, do not create simplified characters indiscriminately, use homonyms, or write in strange fonts; the abstract text should be close to the left line; numbers should be written in the amount column, and should not be misplaced or uneven; words and numbers should be written in the amount column. The font size should be moderate and should be written close to the underline. There should be appropriate space above, which should generally occupy 1/2 of the width of the grid, in order to prepare for error correction according to the prescribed method. When recording the amount, if it is an integer without cents, "0" should be written in the cents column. It should not be omitted or replaced with "one". Arabic numerals can generally be tilted appropriately from left to right to make account book records neat and clear. To prevent blurred writing, do not turn the account pages while the ink is still dry; when accounting in summer, you can place a piece of soft cloth or cardboard under your arm to prevent sweat.

(4) Use blue and black ink for normal accounting. "Registered account books must be written with blue-black ink or carbon ink. Ballpoint pens (except for bank copy account books) or pencils are not allowed." In accounting writing, the color of numbers is one of the important morphemes. It is the same as the number. and text to convey accounting information. Just as errors in numbers and words convey the wrong message, using the wrong color of writing ink can cause as much conceptual confusion as errors in numbers and words.

(5) Use red ink for special accounting. “Red ink can be used for accounting in the following situations: ① According to the red-letter accounting voucher to offset wrong records; ② In a multi-column account page without debit and credit columns, register a decrease; ③ In a three-column account In front of the balance column, if the balance direction is not printed, a negative balance is registered in the balance column; ④ Other accounting records that can be registered in red letters according to the provisions of the national unified accounting system "
Use red in these cases. Ink bookkeeping is a common practice in accounting. "Supplementary Provisions on Accounting Systems and Questions and Answers (First Series)" edited by the Accounting Department of the Ministry of Finance, when answering the method of setting up detailed accounts for "Tax Payable - Value-Added Tax Payable", the use of red ink for registration is explained. A series of more detailed instructions: use the red letters in the "Input Tax" column to register the refund of the input tax that should be offset on the purchased goods; use the red letters in the "Paid Tax" column to register the refund of the overpaid VAT; in the "Output Tax" column In the "Export Tax Refund" column, use red letters to register the output tax that should be written off when returning the goods sold, and in the "Export Tax Refund" column, use red letters to register the export goods that have been returned or customs refunded and then pay the refunded tax.