Accounting Treatment In The Case Of Multi Column Journal Entry General Ledger

In the case of general ledger for multi column cash account and bank deposit journal, there are two ways of accounting treatment:

The first way: from

According to the collected receipts and payment vouchers, the income journal and expense Journal of cash and bank deposits should be registered day by day, and the total amount of expenditure on the daily journal should be charged daily into the income journal.

Accountants should strengthen the inspection and supervision of multi column cash and bank deposit journal entries, and be responsible for registering general ledger accounts at the end of the month according to the total number of columns in multi column cash and bank deposit journal columns.

The second way is to set up cash register and bank deposit register book, and register by cashier on the basis of the collected payment voucher after verification, so as to grasp the inventory one by one.

In time, check the receipts and payments with the bank, and then collect the receipts and payment vouchers and submit them to the accountants to collect and register multi column cash and bank journal daily, and register the general ledger according to the multi column journal at the end of the month.

The cashier register is checked with the multi column cash and bank account journal.

The first practice can simplify the accounting work, and the second methods can be strengthened.

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In short, using multi column cash and bank journal can reduce the compilation of receipts, simplify the general ledger registration, and clearly reflect the corresponding relationship between accounts, and understand the ins and outs of cash and bank account receipts and payments.

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Settlement is based on the registration of all the economic pactions occurring in a certain period, and the current and final balances are calculated and recorded.

The accounting procedures and methods stipulated in the basic accounting standards are:

(1) before the checkout, all the economic pactions in this period must be registered.

(2) at the time of checkout, the final balance of each account should be concluded.

If it is necessary to produce the amount of the month, the word "total monthly" should be marked in the abstract column and a single red line will be shown below.

If it is necessary to conclude the cumulative amount this year, it should mark the word "cumulative year" in the abstract column and issue a single red line in the following column. The cumulative amount at the end of 12 will be the cumulative amount of the year. The double red line should be crossed under the cumulative amount of the year. At the end of the year, all the general ledger accounts should bear the year-end balance and the year-end balance.

(3) at the end of the year, the balance of each account should be pferred to the next fiscal year, and the word "carry next year" should be indicated in the abstract column. The balance in the first balance column of the newly established account book in the next fiscal year is to be noted in the summary column.