What kind of account books are generally used in the raw material subledger

The raw material subledger generally adopts a quantity-amount book.

In the quantity and amount account book, the three columns of debit, credit and balance of this account book are divided into three sub-columns: quantity, unit price and amount, so as to reflect the physical quantity and value of property and materials.

It refers to a book of accounts that uses both quantity and amount records. Raw material accounts, inventory commodity accounts, fixed asset accounts, etc., generally adopt the quantity-amount format.

Extended information: Accounting books are books that are comprehensively, systematically, continuously and classified for recording and accounting of all economic operations on the basis of accounting vouchers, and are composed of account pages in a special format and linked together in a certain form.

Accounting books, referred to as account books, are composed of interrelated account pages with a definite format and are used to comprehensively record the economic and business events of an enterprise or unit in a timely and classified manner. Setting up and registering accounting books is an important basic work of accounting and an intermediate link linking accounting vouchers and accounting statements.

The reason why it is necessary to set up and register account books after filling in accounting documents is that although they are both used to record economic transactions, they have different functions. In accounting, for every economic business, it is necessary to obtain and fill in accounting vouchers, so the number of accounting vouchers is very large and scattered, and each voucher can only record the content of individual economic operations, and the information provided is sporadic, and it cannot comprehensively, continuously, and systematically reflect and supervise the economic business activities of a certain type or all of an economic unit within a certain period of time, and it is not convenient for future reference.

Categorized by page format.

1. Two-column account book. There are only debits and credits. This is usually the case for ordinary journals.

2. Three-column account book. There are debits, credits, and balances. It is applicable to the detailed account of capital, creditor's rights, and debts that only accounts for the amount. Such as:"Accounts receivable"、"Accounts payable"、"Paid-up capital"and other accounts, detailed and classified accounting.

3. Multi-column account book. It is an account book in which the two basic columns of the account book, the debit and the credit, are divided into several columns as needed. Applies to revenue, cost, expense, profit, and profit distribution ledgers.

Such as:"Production costs"、"Management fees"、"Non-operating income"、"Profit for the year"and other accounts, detailed and classified accounting.

4. Quantity and amount formula. In the three columns of debit, credit and balance, there are three sub-columns of quantity, unit price and amount to reflect the physical quantity and value of property and materials. Such as:

Raw materials, inventory goods, finished products, and fixed assets. Horizontal register book: On the same line of the same page, the relevant content of an economic transaction is recorded from the occurrence to the closure.

Generally, the quantity and amount formula is used.

Open this month's Raw Material Ledger.

Fill in the closing balance of the previous month's "Raw materials" into the "Opening balance".

Open the Voucher Sequence Book.

According to the contents of the voucher, fill in the debit amount and credit amount of the "Raw Materials" account one by one.

Total for this period counts the total amount of the current month and uses a function formula to complete the total.

The raw material sub-ledger is an account book that opens account pages and registers a certain type of economic business according to the secondary accounting accounts or sub-items of raw material items. Enterprises should set up detailed accounts according to the varieties and specifications of materials, and register the quantity, unit price and amount of materials purchased and received according to the receipt list and picking list. If the enterprise has more varieties and specifications of materials, it should also set up a secondary account of raw materials according to the warehouse and category, and the secondary account only registers the amount of income, issuance and balance, not the quantity.

The raw material ledger generally adopts a three-column account book format.

1. The detailed account of raw materials is kept by the warehouse and financial accounting. According to the requirements of material detail classification accounting, there should be quantity accounting and amount accounting.

The custody account records the quantity of raw materials purchased, issued and balanced. The amount of raw materials purchased, issued and balanced is recorded in the accounting account.

2, every well-managed enterprise has Hui Chi raw material custody account and accounting account, if not the establishment of raw material custody account, it can not timely understand the receipt and delivery of various materials, the balance of the situation, resulting in lax management, ignoring accounting, if the material is insufficient, it will affect the production of Shenchen; If there is too much material, a backlog can be formed. Therefore, in accordance with the requirements of the accounting system, the custodian should regularly conduct an inventory of raw materials and check with the detailed account of accounting materials to ensure that the accounts are consistent with the facts.

3. If you want to keep it down well, first of all, you should set up accounts according to the requirements of material detail classification and accounting, that is, there must be quantity accounting and amount accounting. Raw materials include raw materials and main materials, auxiliary materials, purchased semi-finished products, packaging, fuel, etc., and the sub-ledger shall be set up in accordance with the material varieties and specifications.

4. The tax bureau attaches great importance to whether the cost of expenses exceeds the standard, if your unit does not establish and improve the detailed account of raw materials, it will not be able to truly reflect the cost of materials required for the production of a certain product, if the cost is too large, the material management is chaotic, the tax department may check whether the cost is true.

Summary. Dear, hello, I am glad to answer for you, why is the registration content of the general ledger of raw materials different from that of the detailed ledger of raw materials? Hello, if it is software accounting, there is no such situation, if it is manual accounting, it may be a summary voucher error, resulting in a general ledger registration error, or a subledger and voucher registration error.

The internal relationship between the general ledger account and the detailed ledger account: 1. The economic business content reflected by the two is the same, for example, the general ledger account of "raw data" and the detailed accounts such as "raw materials and main data" and "auxiliary data" to which it belongs are used to reflect the sending, receiving and closing of data. 2. The original basis for the registration of the account books is the same, and the registration of the general ledger account is the same as the registration of the accounting voucher and the original voucher of the detailed account to which it belongs.

Dear, hello, I am glad to answer for you, why is the registration content of the general ledger of raw materials different from that of the detailed ledger of raw materials? Hello, if it is software accounting, there is no such situation, if it is manual accounting, there may be an error in the summary voucher next to the paragraph, resulting in an error in the general ledger registration, or an error in the registration of the sub-ledger and the voucher. The intrinsic connection between the general ledger account and the sub-ledger account:

1. The economic business content reflected in the two is the same, for example, the general ledger account of "raw materials and main information" and "auxiliary information" to which the general ledger account and the detailed account of "raw materials and main information" and "auxiliary information" belong are used to reflect the sending and receiving of data and the balance business. 2. The original basis for the registration of the account books is the same, and the registration of the general ledger account is the same as the registration of the accounting voucher and the original voucher of the detailed account to which it belongs. I hope this service can help you, thank you for your consultation, and I wish you all the best!

Why is the balance not recorded in the raw material general ledger material warehousing.

There may be some materials that are inventory commodities and not raw materials, so they are not included in the book balance of raw materials.

For example, the sub-accounts of raw materials, inventory commodities, finished products, etc., generally use quantity-amount account books.

The meaning of the raw material ledger refers to the account book of the detailed accounting of the inventory materials. Subsidiary ledger, also known as sub-ledger, is an account book opened according to the sub-ledger account, which is used to classify and register the details of a certain type of economic business and provide detailed accounting information. The detailed account of raw materials shall be filled in by the accounting department according to each material in advance, and the relevant items such as warehouse number, material catalog number, material card number shall be recorded, and shall be registered in the special schedule and handed over to the material warehouse keeper to sign for receipt.

The main accounting treatment of raw materials: 1. The raw materials purchased and have been verified in the warehouse, the raw materials are debited according to the planned cost or actual cost, the "material purchase" or "materials in transit" account is credited according to the actual cost, and the "material cost difference" account is debited or credited according to the difference between the planned cost and the actual cost.

2. For the raw materials that have been self-made and inspected in the warehouse, the raw materials shall be debited according to the planned cost or actual cost, the "production cost" and other accounts shall be credited according to the actual cost, and the "material cost difference" account shall be debited or credited according to the difference between the planned cost and the actual cost.

3. For materials added in other ways, the raw materials shall be debited according to the planned cost or actual cost when the material is inspected and stored in the warehouse, the actual cost of the materials determined in different ways shall be credited to the relevant accounts, and the "material cost difference" account shall be debited or credited according to the difference between the planned cost and the actual cost.