Card books are generally suitable for, what are the advantages of card books What are the advantages

A raw materials applicable to the quantity of the amount of account books, can be detailed records of the quantity, amount, unit price of each entry and exit b bank deposits applicable to the journal book, special "bank deposit journal" c fixed assets applicable card account book, can be detailed record of each fixed asset of the original value, residual value rate, purchase time, depreciation period, depreciation, net value and other contents d withholding expenses applicable to the general three-column amount book.

A and D are used to register the sub-ledger with loose-leaf account books; B. Use bank journals to register fixed assets, and card books can be used to record the details of fixed assets, and the cards should be numbered consecutively when used; When the account is no longer registered after use, the card should be pierced and fixedly kept. Use the card as the account page to store it in a special card box, and the account page can be added to the account book at any time as needed. The use of this kind of account book, flexible and convenient, can make the content of the record detailed and specific, can be used across years without changing the account page, and is also convenient for classification and aggregation and transfer of cards according to the needs of management.

However, the pages of such books are susceptible to being lost and replaced. Therefore, when using it, it should be numbered consecutively on the card to ensure safety. Card books are generally adapted to the ledgers that need to be rearranged with the use of materials or the transfer of storage locations, such as the fixed asset ledger.

Card-type account books are generally suitable for sub-ledgers that need to be rearranged with the use of materials or the transfer of storage locations, and are generally fixed asset sub-ledgers.

A card-type account book is an account book in which a certain number of card-type account pages are stored in a special card box, and the account book can be added at any time as needed. Its advantage is that it is flexible and convenient, can make the content of the record detailed and specific, can be used across years without replacing the account page, and is also convenient for classification and summary and transfer cards according to the needs of management, but the account page of this kind of account book is easy to be scattered and replaced. Therefore, when using it, it should be numbered consecutively on the card to ensure safety.

In addition to card-type books, there are also loose-leaf books, which are referred to as loose-leaf books. Before the use, the account page sequence number was not written, and each account page was placed in the loose-leaf account folder during use, or temporarily tied into a book of accounts.

A loose-leaf book is a book in which the pages are not bound together and are not numbered consecutively in their order before the book is put into use. The pages of this type of book are placed in the active folder, and the pages can be increased or decreased as needed. The blank pages of the book are numbered consecutively only when they are used.

This kind of account book is widely used in the sub-ledger of a silver brigade.

The pages of such books are susceptible to dispersion and replacement. Therefore, when using this kind of book, the blank pages must be numbered consecutively when used, and the relevant personnel should stamp the pages and should be bound into a book regularly to prevent the occurrence of malpractices, and the loose-leaf books are generally suitable for the sub-ledger.

A card-type ledger, or card ledger for short, is a ledger composed of many cards with a page format.

The card account book is not bound before making the slow Zen use, and the number of cards is increased at any time as needed, so as to disturb the lack of dust in the safekeeping, the card is usually stored in the card box, and its advantages and disadvantages are the same as the loose-leaf account. In order to prevent loss and replacement, it should be numbered sequentially, and signed and sealed by the relevant personnel on the card, kept by a special person, and should be sealed and properly kept after the use of the new account. The card account is mainly suitable for the registration of property sub-ledgers, such as material cards, fixed asset cards, etc.

Answer]: C In China, generally only the fixed assets regret omen detailed account He Qiandou takes the form of card account; A small number of Zen mill companies also use material cards in material accounting.

Answer]: B The fixed assets sub-ledger adopts a card-type account book. There are two formats of round-talk cash journals: three-column and multi-column; The general ledger generally adopts the Changxun book; The sub-ledger can be divided into different formats such as three-column, multi-column, and parallel registration as needed.

Both loose-leaf and card-style books are suitable for subledgers. Not applicable to ledgers.

Loose-leaf ledgers. Loose-leaf account book refers to the account book that usually uses scattered account pages to record economic business, clamps the used account pages with account folders, and binds the account pages registered in the current year into a book at the end of the year and numbers them consecutively. Its advantages are that it is convenient for bookkeeping and division of labor, saving account pages, and convenient registration.

The disadvantage is that the pages are easily lost and replaced.

Card-based ledgers. Card books refer to the account books in which economic transactions are registered with cards printed in the accounting format. Card ledger is a special loose-leaf account book, which can be used across years and does not need to be replaced frequently, such as fixed asset ledger, low-value consumable ledger, etc.

In order to ensure the safety and integrity of the account book and its durability, the account book can be composed of a certain format of hard digging paper cards, which are stored and used in the card box. The use of the card account is more flexible, and the storage of the limb is more convenient, which is conducive to the detailed recording of the specific content of the economic business.

You can use the card account for fixed asset registration and low-value items that are easy to wear and tear. The card account book means a new account book composed of some specially formatted and scattered cards, the number of cards can be increased or decreased at any time, which is very convenient, and the time span of use is relatively long, and there is no problem with the general New Year's Eve. When you use it, you need to make a continuous number of cards, so that it is easier to classify and summarize, and even if you lose it, you can find it back.

1. The so-called account building refers to the purchase of a new account book to start recording, under normal circumstances, in order to ensure that each year's business conditions and results can be clearly displayed, the company will choose to change a new account book every year, and by the way, the account books of the previous year will be promoted to a safe place for proper keeping;

2. Not only the most basic account books, but also other such as cash journals, bank deposit accounts, etc., need to replace an account book every year, and there are exceptions, for example, the fixed asset ledger can not be changed every year.

Both loose-leaf and card-style books are suitable for subledgers. Not applicable to ledgers.

There are three types of books: stapled books, loose-leaf books and card-type books.

1. The advantage of stapled account books is that they can avoid the loss of account pages and prevent the account pages from being replaced, which is relatively safe. Disadvantages: It is not convenient for the division of labor among bookkeepers. With the coherence and the more important general ledger, cash journal and bank deposit journal, the stapled book is generally used.

2. The advantage of loose-leaf account books is that they can increase or decrease account pages according to actual needs, without wasting account pages, and it is also convenient for division of labor and bookkeeping at the same time. The disadvantage is that the pages are prone to being lost and replaced. Generally applicable to subledgers.

3. The advantages of card-type account books are flexible application, easy division of labor, and the number can be more or less. The disadvantage is that if it is not stored properly, it is easy to be lost and replaced. Generally, it is suitable for sub-ledgers of low-value consumables and fixed assets.

Advantages: The use of this kind of account book, flexible and convenient, can make the content of the record detailed and specific, can be used across years without changing the account page, and is also convenient for classification and summary and transfer cards according to the needs of management.

Applicable: fixed asset registration card, low-value consumable registration card, etc.