How to register the general ledger? How is the general ledger registered?

First, the general ledger registration method:

There are two ways to register the general ledger. It can be carried out directly according to various accounting vouchers one by one, or various accounting vouchers can be summarized in advance, compiled into a summary accounting voucher or account summary table, and then registered.

1) The general ledger is registered in the form of accounting vouchers, and the registration is made directly according to the accounting vouchers on a regular basis (3 days, 5 days or 10 days), and in this form of accounting, the original voucher summary table should be prepared as far as possible according to the original vouchers, and the accounting vouchers should be filled in according to the original voucher summary table and the original vouchers, and the general ledger should be registered according to the accounting vouchers.

2) The general ledger shall be registered in the form of a summary table of accounts, and the general ledger may be registered according to the summary table of accounts prepared on a regular basis.

3) The specific steps are as follows:

1. Fill in the name of the enterprise and the necessary items in the general ledger account book.

2. Fill in the name or number of the four seasons account in the order of the account summary table on the general ledger account page.

3. Fill in the date column on the day at the end of the month, and fill in the summary column with "summary 1--* number voucher", and write as many vouchers as there are in this month.

4. The debit fills in the total amount incurred in the month, and the same goes for the credit.

5. After summarizing, the next column is the accumulation, fill in correctly, and draw a horizontal line with a red pen with the help of a ruler.

6. After the balance is filled, compare it with the account balance table whether it is correct or not, write the debit and the credit to fill in the loan, and the red pen is the red pen.

7. All accounting subjects are filled in and closed.

2. Extended information: about the general ledger.

1. General ledger refers to the general ledger also known as the general ledger. It is a ledger book that opens accounts according to general classification accounts, and is used to register all economic transactions, carry out general classification accounting, and provide general accounting information. The accounting information provided by the general ledger is the main basis for the preparation of accounting statements, and any unit must set up a general ledger.

2. The general ledger generally adopts a bound book. The page format of the general ledger generally adopts the three-column format of "debit", "credit" and "balance", and according to actual needs, the "offset account" column can also be added in the "debit" and "credit" columns. The page format of the general ledger can also be in a multi-column format, such as combining sequence records and general ledger records into a joint ledger, i.e., a journal general ledger.

3. The basis and method of registration of the general ledger mainly depend on the form of accounting adopted. It can be directly registered one by one according to various accounting vouchers, or the accounting vouchers can be summarized in a certain way, compiled into a summary table of accounts or summary accounting vouchers, etc., and then registered.

4. The general ledger is a first-level account, and the general leader controls the detailed accounts.

There are three common methods of accounting general ledger registration:

First, the accounting procedure of accounting vouchers is registered in the general ledger.

The registration of the general ledger can be carried out directly according to various accounting vouchers one by one, or various accounting vouchers can be summarized in advance and compiled into a summary accounting voucher or "account summary table" before proceeding.

Second, the accounting procedure of summary accounting vouchers is registered in the general ledger.

According to the receipt voucher, payment voucher and transfer voucher are summarized separately on a regular basis, and the types of preparation are: summary receipt voucher, summary payment voucher, and summary transfer voucher. The general ledger is registered after the breakdown is summarized.

Third, the accounting procedure for the account summary table is registered in the general ledger.

It is a accounting procedure in which a summary of accounts is prepared on a regular basis based on accounting vouchers, and then the general ledger is registered on the basis of which the ledger is registered.

Regardless of the accounting procedure, the basic procedure is as follows:

1) Compile the original vouchers of the same economic business into a summary of the original vouchers;

2) Preparation of accounting vouchers according to the original vouchers or summary of the original vouchers;

3) register cash journal and bank deposit journal according to the receipt voucher and payment voucher in the accounting voucher;

4) According to the original vouchers, summary of the original vouchers and accounting vouchers to register the relevant sub-ledgers;

5) Regularly check the journal and sub-ledger with the general ledger;

6) Prepare accounting statements based on the general ledger and sub-ledger on a regular basis.

The general ledger, also known as the general ledger, is an account book that is classified and registered according to the accounting subjects of Xiaoming, which can comprehensively and comprehensively reflect and record the capital movement and financial income and expenditure caused by economic operations. Therefore, each unit must set up a general ledger. So, how should the general ledger be registered?

1) Register the general ledger.

1. Register one by one according to the accounting vouchers;

2. Summarize the accounting vouchers of the current period according to the fixed date, prepare the "accounting voucher summary", and then register the general ledger according to the "accounting voucher summary";

3. According to all accounting vouchers, prepare the "Account Summary Table", and then register the amount of the borrower and the borrower in the "Account Negotiation and Travel Summary Table" this month;

4. The difference between the summary method of accounting vouchers and the summary method of accounts:

Accounts are preferably set in the order of the first-level accounts.

The number of pages per account should be set according to the company's business volume, and the sub-ledgers are usually loose-leaf so that they can be increased at any time.

The sub-ledger registration is basically the same as the journal registration, and they are all filled in according to the accounts on the voucher; However, the general ledger should be filled in according to the summary table of accounting vouchers, registered 1-3 times a month, and should also be decided according to the company's business volume.

The account details should be able to reflect each business situation.

2) The registration method of the ledger of the general ledger (the method is directly registered according to the accounting vouchers, which is applicable to small economic enterprises).

1. Based on the summary of accounting vouchers (not applicable to enterprises with more transfer vouchers);

2. Register according to the account summary table (applicable to enterprises with many economic businesses and large scale);

3. The general ledger should be registered 1-3 times a month according to the summary table of accounting vouchers, and determined according to the company's business volume.

The general ledger registers the amount incurred according to the summary table of accounting vouchers and records the amount incurred using the account book; The summary table calculates the amount of the current period based on the amount incurred and the balance of the current month.

The balance of the general ledger account should be reconciled with each subledger, represented by "Total this month" in the summary column, the total of the current month in the amount column, and in the next row, the cumulative amount from the beginning of the year to the settlement period should be indicated by "cumulative", and a red line should be drawn at the top and bottom of this column.

3) The registration process of the manual ledger and the sub-ledger:

1. First of all, take out the summary table and register the general ledger according to the balance at the end of the previous month in the summary table;

2. Take out the sub-ledger and register the general ledger according to the balance at the end of the previous month in the sub-ledger;

3. First of all, register the total number of subjects one by one, so you must first stamp the chapter of "Total of this month";

4. Then fill in the debit and credit amounts of the current month according to the summary data on the sub-ledger and summary table;

5. After the amount of the borrower and the borrower is registered, if there is a balance of the current month, it will be registered according to the data in the summary table and the sub-ledger, and the registration method of this part is the same as that of the sub-ledger.