How Do You Use Different Methods To Check Accounts According To Different Accounts?

(1) for accounts that do not need to be calculated monthly, such as accounts receivable, subsidiary ledger and other property and subsidiary ledger, the balance is payable at any time after each bookkeeping. The last balance of each month is the balance at the end of the month.

That is to say, the balance at the end of the month is the balance in the same row of the last economic business record this month.

At the end of the month, only a single red line should be drawn under the last economic record. There is no need to balance the balance again.

(2) cash, bank deposit journal, and monthly receipts, such as income, expenses, and other clear ledger. When checking out each month, you should draw a single red line below the last business record, and conclude the amount and balance of the month.

(3) it is necessary to calculate some detailed accounts of the accumulated amount of the year, such as product sales revenue, cost ledger, etc., when the monthly checkout period, the cumulative amount should be calculated from the beginning of this month to the end of this month under the total amount of the month, which is registered below the amount of the month, and the word "cumulative year" is marked in the abstract column, and a single red line will be drawn below.

At the end of 12, the cumulative amount of the year is the cumulative amount of the whole year.

(4) general ledger accounts usually only account for the balance at the end of the month.

At the end of the year, in order to reflect the overall picture of the changes in assets, liabilities and owners' equity, and to facilitate checking accounts, we should sum up the total annual amount and the year-end balance of all the general ledger accounts.

The chessboard general ledger and the subject summary table are used instead of the general ledger. At the end of the year, a total sum of subjects and checkerboard general ledgers should be compiled.

5, it is necessary to conclude certain accounts for the amount of the month. If this month only occurs an economic business, as the amount of this record is the amount of the month, when it is time to settle accounts, it will be OK to separate the red line from the next month's record, so it is not necessary to separate the total amount of the month.