How the cash journal closes when the last line is year end

If it is a manual account, the cumulative number of debits and credits for the whole year is calculated separately, and then the cash journal balance for the current year is calculated by "debit balance at the beginning of the period + cumulative debit amount for the whole year - cumulative credit amount for the whole year". 1. In"Abstract" column, indicate "Year to Date", "Debit" to fill in the annual cumulative amount of debits, "Credit" to fill in the annual cumulative amount of credit, "Balance".'column l, fill in the balance of the current year's journal. Then, draw two red lines at the bottom of the bank to indicate that the cash journal for the year has been closed.

2. In the next line, "Summary.""column, marked with the words "Carry forward to the next year", and in the "Balance" column, copy the balance of the current year's journal. Then, draw a red slash from the bottom of the book balance to the bottom left corner of the last row of the page, in the Summary column or Debit. 3. In the "Summary" column of the first line of the new journal, mark the words "carried forward from the previous year", and copy the year-end balance of the current year's journal.

When carrying forward to the next year, a double red line is drawn under the cumulative amount of the whole year.

The purpose of the closing line is to highlight the total of the current month and the balance at the end of the month, to indicate that the accounting records of the current accounting period have been closed or closed, and to clearly separate the records of the current period from the next period. According to the provisions of the "Accounting Basic World Bank Loss Work Specification", a single line is drawn for the monthly settlement and a double line is drawn for the annual settlement. When drawing a line, a red line should be drawn; Dashing should be a column, not just the amount on this page.

After the end of the month, the cash and bank deposit journal will be settled as the total number of debits and credits for the current month, the cumulative number of debits and credits for the current year, and the balance is the cumulative number.

The cash and bank deposit journal stipulates "daily clearing and monthly settlement."

1. Nissin, that is, the balance must be settled after the last payment every day.

2. At the end of the month, the method is to draw a single red line under the last record of the month, and write "total of this month" (stamped with the total of this month) in the middle of the summary column of the next line, and at the same time settle the total amount and balance of the current month in the bank, do "accumulative" below, and draw a single red line of the column below.

3. At the end of the year, each account shall be closed according to the above method, and at the same time, a double red line shall be drawn under the last record of each account of the year to indicate that "the account is closed at the end of the year".

4. For accounts without balance, the word "Ping" should be filled in the loan or credit column, and the "yuan" position in the balance column should be filled in.

Summary. Write the previous page on the first line of the next page, and write the total of the month on the last line of this page.

After each account page is recorded, it must be transferred according to the regulations. In order to facilitate the calculation and understanding of the cumulative amount recorded in the journal, and to connect the total data of the previous and subsequent account pages, when the registration of each account page is completed and carried forward to the next page, the total amount and balance of the current month should be settled, which should be written in the relevant columns of the last line of this page and the first line of the next page, and the words "passing page" and "continuing the previous page" should be indicated in the summary column.

You can also use pencil words on the last line of this page to settle the total amount and balance, after checking that it is correct, use blue and black ink to write the total amount and balance of the previous page on the first line of the next page, and write the words "continuation of the previous page" in the summary column, and no longer write the amount and balance of "passing page" on the last line of this page.

The last line of each page of the cash journal should be written a second page.

Write the previous page on the first line of the next page, and write the total of the month on the last line of this page. After each account page is recorded, it must be transferred according to the regulations. In order to facilitate the calculation and understanding of the cumulative amount recorded in the journal, and to connect the total data of the previous and subsequent account pages, when the registration of each account page is completed and carried forward to the next page, the total amount and balance of the current month should be settled, which should be written in the relevant columns of the last line of this page and the first line of the next page, and the words "passing page" and "continuing the previous page" should be indicated in the summary column.

You can also use pencil words on the last line of this page to settle the total amount and balance, after checking that it is correct, use blue and black ink to write the total amount and balance of the previous page on the first line of the next page, and write the words "continuation of the previous page" in the summary column, and no longer write the amount and balance of "passing page" on the last line of this page.

Do you have to write a subtotal on the last line of each page?

Yes, subtotals are required.

1.The cash journal ends this month, and the next month cannot be booked on another page, but must be continued.

2.Cash journal is a special journal that reflects the receipts, payments and balances of cash on hand on a daily basis.

The cashier of the unit shall register one by one on the basis of the verified cash receipt and payment vouchers and the bank payment vouchers for cash withdrawal. In order to ensure the safety and integrity of the books, the cash journal must be in the form of a stapled book.

3.After each account page is recorded, it must be transferred according to the regulations. In order to facilitate the calculation and understanding of the cumulative amount recorded in the journal, and to connect the total data of the previous and subsequent account pages, when the registration of each account page is completed and carried forward to the next page, the total amount and balance of the current month should be settled, which should be written in the relevant columns of the last line of this page and the first line of the next page, and the words "passing page" and "continuing the previous page" should be indicated in the summary column.

You can also use pencil words on the last line of this page to settle the total amount and balance, after checking that it is correct, use blue and black ink to write the total amount and balance of the previous page on the first line of the next page, and write the words "continuation of the previous page" in the summary column, and no longer write the amount and balance of "passing page" on the last line of this page.

At the end of the year of cash and bank journals, a double red line should be drawn in the last pass to the next year, and the carryover to the next year should be marked under the red line.

As for not changing the book, I propose to change the page without changing the book, start a new page, and write on the first line of the new page: carried forward from the previous year, and fill in the carryover amount on the debit side.

If you change to a new ledger, write on the first line of the first page of the new ledger: carried forward from the previous year, and fill in the carryover amount on the debit side.