How to enable accounting books?
When an accounting book is activated, the name of the unit and the name of the account book 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. When the user-defined account book is enabled, the number of pages should be set from the first page to the last page, and skipping pages or missing numbers are not allowed. Loose-leaf books should be numbered according to the order of subjects, and bound into volumes regularly. After binding, the page numbers should be compiled according to the actual account page number sequence, and the directory should be added to facilitate the memory of the name and page number of each account. When registering accounting books, the date, number, business summary, amount and other relevant information of accounting vouchers shall be recorded item by item, so as to ensure accurate figures, clear summaries, timely registration and neat handwriting. After the account book is registered, it is necessary to sign or seal the accounting voucher, and indicate the number of pages of the account book or tick it in the "entry" column of the accounting voucher to indicate that the accounting has been completed, so as to avoid duplication and omission. The words and figures written in the account book should be left with appropriate spaces, and they should not be filled with spaces. Generally, they should occupy half of the space. In normal bookkeeping, in order to keep the account books permanent and prevent alteration, the registration account books must be written in blue-black ink or carbon ink, and ballpoint pens (except bank carbon account books) or pencils are not allowed; Red ink for special bookkeeping. Most accounting books are changed once a year, so new accounts should be opened at the beginning of the year. When a new account book is opened in that year, the balance at the end of the previous year should be recorded in the first line of the new account, and the words "carried forward from the previous year" or "balance at the beginning of the year" should be marked in the summary column. When setting up and registering account books, enterprise accountants need to have a specific understanding and mastery of the above contents in advance to ensure the standardized and orderly development of enterprise bookkeeping and tax declaration.
What is the function of accounting books?
The establishment and registration of account books is the basis for the preparation of accounting statements, the intermediate link between accounting vouchers and accounting statements, and plays an important role in economic management, mainly in the following three aspects:
1. By setting up and registering account books, more systematic and complete accounting information can be provided for enterprise management.
Account book is an important carrier of accounting information. Through account book records, a large number of scattered accounting data provided by accounting vouchers can be sorted, classified and summarized, which comprehensively and systematically reflects the occurrence of economic business and provides accounting information necessary for operation and management.
2. By setting up and registering account books, it can provide a basis for the preparation of accounting statements.
Account books can provide assets, liabilities, owners' equity and ending balance of a company in a certain period, as well as the occurrence of income and expenses, the realization and distribution of net profit, and provide summary and specific information for the preparation of accounting statements, which is the main basis for the preparation of accounting statements.
3. Establish and register account books to provide basis for financial analysis and accounting.
Account books are important economic files. Setting up and registering account books is conducive to saving accounting information and facilitating future inspection and analysis. Through the inspection and analysis of the account books, we can understand the implementation of relevant policies and systems of a unit, examine and evaluate the implementation of relevant plans, analyze and evaluate whether the use of funds is reasonable, whether the expenses meet the standards, and whether the formation and distribution of profits meet the requirements, so as to find out the gap, tap the potential and propose improvement measures.