There are clear provisions in the basic accounting standards, excerpted as follows: Article 57: Cash journals and bank deposit journals must use fixed-book books. Bank statements or other methods may not be used in lieu of journal entries. Article 59: When opening accounting books, the name of the unit and the title of the account book shall be written on the cover of the account book. An activation form should be attached to the front page of the account book, which includes: date of activation, number of pages of the account book, names of bookkeepers, heads of accounting agencies, and accounting supervisors, and should be stamped with name seals and official seals of the unit. When the accounting personnel or the person in charge of the accounting department or the accounting supervisor are transferred, the date of transfer, the name of the person taking over or the person supervising the transfer should be noted, and the signatures or seals of both parties to the transfer should be included. ?When using a bound account book, the number of pages should be numbered sequentially from the first page to the last page, and no skipped pages or missing numbers are allowed. When loose-leaf account pages are used, they should be numbered according to the order of the accounts and must be regularly bound into books. After binding, follow the actual page order and number the pages. Add a table of contents to indicate the name and page of each account. Article 60 Accountants shall register accounting books based on audited and correct accounting vouchers. The basic requirements for registering account books are: (1) When registering accounting books, the date, number, business content summary, amount and other relevant information of the accounting vouchers should be entered into the account item by item; the numbers should be accurate and the summary should be clear , Registration is timely and the handwriting is neat. (2) After the registration is completed, the accounting voucher must be signed or stamped, and the accounting symbol must be marked to indicate that accounting has been completed. (3) Appropriate spaces should be left for the words and numbers written in the account books, and do not fill the space; generally, they should occupy one-half of the space. (4) Registration 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. (5) Red ink can be used for accounting in the following situations: 1. Offsetting erroneous records according to the accounting vouchers with red ink; 2. Registering reductions in multi-column account pages without debit and credit columns; 3. In front of the balance column of the three-column account, if the balance is not printed, a negative balance should be 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. (6) Various account books must be registered continuously in page order, and no line skipping or page skipping is allowed. If lines or pages are skipped, the blank lines or pages should be crossed out or marked with the words "This line is blank" or "This page is blank" and signed or stamped by the accounting staff. (7) For any account that needs to settle the balance, after settling the balance. The words "borrow" or "credit" should be written in the "debit or credit" column. For accounts with no balance, the word "flat" should be written in the "debit or credit" column and the balance column should be written. Indicated by "Q". The balance of cash journal and bank deposit journal must be settled on a daily basis. (8) When each account page is registered and transferred to the next page, the total amount and balance of this page should be recorded and written on this page. The last line of the page should be in the relevant column with the first line of the next page, and the words "next page" and "preceding page" should be marked in the summary column; you can also write the total count and amount of this page only in the first line of the next page. in the relevant column, and indicate the words "from the previous page" in the summary column. For accounts that need to settle this month's balance, the total of the current page for the "next page" should be from the beginning of this month to this page. The total number of outstanding balances; for accounts that need to settle the cumulative balances for the current year, the total on this page of the "past page" should be the cumulative number from the beginning of the year to the current page; For accounts that do not need to settle the current month's balance or the current year's accumulated balance, only the balance at the end of each page can be carried forward to the next page.

Article 62. If there is an error in the book records, it is not allowed to alter, fill in, scratch or use liquid to remove the handwriting. It is not allowed to re-copy. It must be corrected in accordance with the following methods: (1) When an error occurs when registering the account book, the wrong words or numbers should be Draw a red line for cancellation, but the original handwriting must still be legible; then fill in the correct words or numbers above the crossed line, and the accounting clerk should stamp all the incorrect numbers. When correcting the red line, you must not only correct the wrong figures. For text errors, you can only cross out the wrong part. (2) If the accounting records are wrong due to errors in the accounting vouchers, the account books should be registered according to the corrected accounting vouchers. .

Article 64: Each unit shall settle accounts on a regular basis in accordance with regulations. (1) All economic transactions that occurred during the period must be recorded in the accounts. When settling accounts, the closing balance of each account should be settled. If the balance of the current month needs to be settled, the words "Total of this month" should be marked in the summary column, and a red line should be drawn in the column below to settle the balance of the current year. If there is a cumulative amount, the words "cumulative for the year" should be noted in the summary column, and a single red line should be drawn in the column below; the "cumulative for the year" at the end of December is the cumulative amount for the whole year. A double red line should be drawn across the column. At the end of the year, all general ledger accounts should have their annual balances and year-end balances. (3) At the end of the year, the balance of each account should be reported. The balance shall be carried forward to the next fiscal year, and the words "Carry forward to the next year?" shall be marked in the summary column; in the balance column of the first line of the newly created relevant accounting books in the next fiscal year, fill in the balance carried forward from the previous year, and The words "Carry forward from the previous year" should be marked in the summary column.