At the beginning of the year, both new units and original units should set up application account books according to the needs of accounting work, commonly known as "establishing accounts".

The basis for an enterprise to establish an account shall be the audit report, asset appraisal report (subject to confirmation or filing by relevant departments), capital verification report, financial accounts after evaluation adjustment (i.e. the evaluation report of an asset appraisal institution and the adjustment of the difference between the evaluation value on the asset appraisal base date confirmed by relevant departments and the book value on the asset appraisal base date) and accounting adjustment (i.e. the adjustment of accounting items between the asset appraisal base date and the accounting establishment base date).

Materials required:

1. Account Book: General Ledger: Custom Account Book is generally used. Sub-ledger: "loose-leaf" account pages are generally used, and the formats are mainly three-column, quantity-amount and multi-column. Diary: mainly: cash book and deposit diary. Memo account: set according to whether the company needs it. It's much easier if you use the computer to keep accounts. You just need to start a new account, set up subjects and design reports.

2. Various vouchers and appliances: accounting vouchers: payment vouchers, payment vouchers and transfer vouchers. Statement balance sheet income statement cash flow statement and other related accounting statements

Reimbursement voucher: loan slip, expense reimbursement slip, receipt, etc. Others: accounting voucher summary table, accounting voucher cover, voucher binding line, binding tools, subject seal, accounting appliances (red and black pen, red and blue inkpad, paper clip, pin, glue, paper, etc. ).

(3) statements balance sheet income statement (income statement) cash flow statement and other relevant accounting statements