The new company is set up to establish a cash journal and a bank deposit journal at the beginning of

For the initial establishment of a new company, the cash in the monetary funds and the opening number of the bank deposit journal should be confirmed accurately, and the bank deposit is the balance of the basic opening bank, that is, the registered capital that the enterprise has subscribed and a part of the balance after the deposit of cash for account opening and capital verification. The cash journal should be zero at the beginning of the period, and the company will withdraw cash from the bank as the first cash of the enterprise after operation**.

At the beginning of the establishment of any enterprise, it is faced with the problem of account building, which is to purchase the required account books according to the specific industry requirements of the enterprise and the accounting business situation that may occur in the future, and then register the account books according to the daily business situation and accounting treatment procedures of the enterprise. Cash journal and bank deposit journal are two types of books that businesses must have. These two kinds of account books are fixed-page account books, usually one a year, not to be torn up and replaced, when purchasing, it is enough to purchase one of each of the two kinds of account books, and fill in the content of the title page requirements according to the requirements of the account book.

The cash on hand is the beginning of the cash journal.

The bank deposit balance is the opening number of the bank deposit journal.

The establishment of a new company, the establishment of the bank deposit journal, the beginning of the period for the paid-in capital received by the bank, there are vouchers at the time of entry, if the received capital is withdrawn, it should also be filled in according to the bank's transfer voucher, and the beginning of the cash journal is also filled in according to the actual situation.

Cash Journal is based on your actual cash count.

Bank Deposit Journal is based on the sum of your actual bank deposits.

Sometimes the company registration is done by someone else, and the funds are used when registered, and then the registration will be withdrawn, which is all with capital exchange certificates.

It should be done based on the actual credentials.

You can ask me any questions :)

1. The writing of the Monogata is as follows:

Date column: The actual date on which the cash receipt and payment transaction occurred.

Voucher column: register the type and number of receipt and payment vouchers.

Summary column: A brief description of the registered economic transaction.

Offset Account Column: The name of the account corresponding to which the cash receipts or expenses are registered.

Amount column: The amount of cash that is recorded as income or expense. Income is debited, expenses are credited, and the total amount of cash receipts and cash expenditures for the day and the balance of the day (clearing) should be calculated at the end of each day.

Debit or Credit: Indicates the direction of the balance. The word "debit" is written for the debit balance, and the word "credit" is written for the credit balance.

Balance column: After each cash receipt or cash expenditure amount is registered, the cash balance for the day should be settled on a daily basis.

2. Bank deposit and cash journal of the new company.

The opening balance is zero, and when registering, fill in the summary column, and fill in the opening balance, and fill in the amount column 0.

Debit: Bank deposit (amount of capital verification).

Credit: paid-up capital.

The amount of capital verification).

3. Because it is a newly established company and a new account, there is no beginning amount of cash, and if there is cash in the account. You can do the accounts of the current period, and the same is true: borrow: cash in hand.

Credit: Bank deposits (withdrawals from banks) or receipts of items related to sales are the main business income of loans.

4. Bank deposit journal.

It can adopt a multi-column format, that is, the income column and the expenditure column are respectively set up with several columns according to the offset account. The multi-column bank deposit journal is set up for sequential and classified registration according to each corresponding account of bank deposit receipt and payment, and the general ledger can be simplified.

of the registration work.

Categories: Business Banking >> Finance, Tax.

Problem description: It is a new company, for example, the registered capital of the company is 50w, the bank deposit is 20w, and the balance is 50w or 20w in the bank journal

Borrow: Bank deposit.

Credit: Should capital slip hit reserve be recorded? If the company purchases 10,000 yuan of fixed assets for a period of operation, it needs to be amortized. But how is it recorded in the ledger in the first place?

Thank you!! Analysis:

A bank account is a ledger that records the increase or decrease of bank deposits, and the amount of money recorded or spent is recorded. Received 200,000 yuan in bank deposits, recorded.

Borrow bank deposit 200,000.

Loan paid-in capital of 200,000.

The registered capital is not equal to the paid-in capital, and only the capital actually received can be recorded.

Acquisition of fixed assets.

Borrow Fixed Assets 10000

Credit bank deposit 10000

Depreciation is accrued from the second month of purchase, and monthly depreciation is calculated as follows:

Original value of fixed assets (1 salvage rate) Depreciation period 12

The entries for which depreciation is accrued are:

Debit expense accounts by fixed asset usage department

Credit Accumulated depreciation.

In addition to bank journals, other accounts, such as fixed assets and accumulated depreciation, must be registered in account sub-ledgers.

Newly established companies should be strict when registering bank deposit journals.

Register according to the corrected bank deposit receipt and payment accounting vouchers.

The contents of the economic operations recorded shall not be arbitrarily added or subtracted, and the account books shall be registered one by one in the order in which the economic operations occur.

It must be registered continuously, and it is not allowed to skip lines, separate pages, change or tear account pages at will.

Letters and figures must be neat, legible, and accurate. Use a fountain pen and write in blue or black ink, not with a ballpoint pen (except for bank copy books) or pencils.

After each account page is recorded, it must be completed and transferred according to the regulations. The method is the same as that of a cash journal.

At the end of each month, the bill must be settled according to the prescribed hand-held hole.

The receipt and payment voucher is the basis for registering the bank deposit Zheng journal, and the accounts and vouchers should be completely consistent, but in the process of bookkeeping, due to various reasons, re-remembering, omission, misremembering the direction or remembering the wrong number often occur. The verification of account certificates is mainly carried out in accordance with the order after the business occurs, and the inspection items are mainly as follows:

Check the number of the voucher.

Check the accounting voucher and the original voucher to see if they are completely consistent.

Check the consistency between the amount and direction of the account certificate.

If an error is found during the inspection, it should be corrected immediately in accordance with the prescribed method to ensure that the account certificate is completely consistent.

Yes, received paid-up capital is deposited in the bank. No.

If you don't write, you will post the first voucher on the first line!

1. The newly established company's bank deposit journal is registered according to the actual bank receipts and expenditures of the company.

2. The format of the account page of the bank deposit journal generally adopts the three columns of "income" (debit), "expenditure" (credit) and "balance". The amount of income from bank deposits shall be recorded on the basis of the relevant cash payment voucher. At the end of each day's business, the total amount of bank deposit income, the total amount of bank deposit expenditure, and the balance of the book balance on that day should be calculated and registered, so as to check and supervise the income and expenditure, avoid the occurrence of cash expenditures, and facilitate regular reconciliation with the statements sent by the bank.

3. Registration method:

1) The date entered in the "Date" column should be the date on the accounting voucher on which the account book is registered, and the cash journal is generally registered according to the accounting voucher, so the date here is the date on which the accounting voucher is prepared. It is not possible to fill in the date on which the economic transaction occurred or was completed, nor the date on which the account book was actually registered, as recorded on the original voucher.

2) Voucher number.

The type and number of the accounting voucher on which the account is registered should be filled in the "Voucher Number" column. For example, the enterprise adopts the general voucher format, and fills in the "mark" when registering the cash journal according to the accounting voucher; The enterprise adopts the special voucher format, and fills in the "receipt number" when registering the cash journal according to the cash receipt voucher.

3) Summary. The "Summary" column provides a brief description of the economic transactions recorded in the accounts and strives to be concise and to the point.

4) Corresponding subjects.

The column of "Corresponding Account" should be filled in with the corresponding account of the "Bank Deposit" account in the accounting entry to reflect the ins and outs of the increase or decrease of bank deposits.

Registration is carried out according to the actual business of the company. Of course, starting from scratch does not need to follow the practices of other companies.

It stands to reason that bank journals have to be replaced every year;

You can make a few accounts for December '12 in January '13; Anyway, it is an asset account, which does not affect it; This saves you from having a bank journal... Hehe.

Hope it helps!

It is said that the New Year's Eve should be sealed, but I think that if it is not a large company, it is not necessary to be very rigid, and it can be used again.

The ledger must be activated in December, and you can continue to keep accounts under that ledger.

1.The accounts should be re-established.

The general ledger, journal and most of the sub-ledgers should be replaced annually, i.e. they need to be re-established at the beginning of a new year.

2.It is possible not to re-establish the account.

Some sub-accounts can also continue to be used, such as property and material sub-ledgers and creditor's rights, debt sub-ledgers, etc., due to the variety and specifications of materials and other property materials, and there are many creditor's rights and debts units, if the new account is replaced, the workload of re-copying is quite large, therefore, it can be used across years, and it is not necessary to replace it once a year; Card-type account books such as fixed asset cards and various reference books can also be used continuously across years.