Does the general ledger have to be a stapled book? Can it be a loose leaf ledger?

The binding book is generally applicable to the registration of account books such as general ledger, inventory cash journal and bank deposit journal with coordination and importance. This type of account book is generally replaced once a year and should not be used across years.

At the same time, because the pages of this kind of account books are fixed, they cannot be increased or decreased, and when the account pages are redundant, it will cause waste. It should be noted that when the staple account pages are insufficient, the bookkeeper should replace the account books in a timely manner while keeping the account books that have been used up, so as not to affect the continuous registration of the account books.

When the account books are replaced at the end of the year, the accountants should send the staple books that have not yet used up the account pages to the general ledger accountant in charge for centralized custody together with the replaced account books as accounting files.

Loose-leaf books are generally suitable for the registration of sub-ledgers. At the end of the year, the accountant should replace the loose-leaf ledger as needed.

Cash journals and bank deposit journals must be stapled books.

General ledgers and subsidiary ledgers can be loose-leaf books.

Bound book, referred to as bound book. It is a book that is sequentially numbered and bound into a book before it is activated. The pages of this kind of account book are fixed, which can not only prevent the loss, but also prevent the replacement of the account pages, which is relatively safe; However, if the ledger adopts this kind of book, a number of blank pages should be reserved for each account, if the pages are not enough, the continuous record of the account will be affected, and too many pages will cause waste; Moreover, this kind of account book can only be registered by one person at the same time, which is not convenient for the division of labor among bookkeepers.

It is not flexible to use. Therefore, the bound book of account is generally applicable to the account books that have the control and importance, and China's accounting system stipulates that only one person should be registered, and the cash journal, bank deposit journal and general ledger must use the bound book of account.

A loose-leaf book, referred to as a loose-leaf book, is an account book in which the pages are placed in the account folder for easy access at any time. 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. Using this kind of account book, you can add account pages according to the actual situation, which will not cause waste, and the use is more flexible, and it is convenient for the division of labor and bookkeeping.

However, 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.

The general ledger must be a stapled book. Cash, bank deposit journals, all three of which are stapled. You can't use loose-leaf folios.

I think so, but it's all stapled! Ledgers are loose-leaf because there is a need to add subdivisions during the bookkeeping process. Loose-leaf ledgers are a lot of choice.

Cash journals, bank deposit journals, and general ledgers must use stapled books.

Bound book (bound book) This kind of account book has fixed pages, which can not only prevent loss, but also prevent the replacement of account pages, which is safer; However, if this kind of account book is used in the ledger, a number of empty and slippery white pages should be reserved for each account, if there are not enough pages, it will affect the continuous record of the account, and too many pages will cause waste.

Moreover, this kind of account book can only be registered by one person at the same time, which is not convenient for the division of labor among bookkeepers. It is not flexible to use. Therefore, bound book books are generally applicable to account books that are of control and importance, and China's accounting system stipulates that only one person should be registered.

Yes, it is necessary to use a staple book.

The fixed book is regular, and it is the first choice for enterprise accounting.

General ledger, cash journal,Bank deposit journal

The advantage of the stapled book of accounts is that it can prevent the loss of the pages of the books and the replacement of the pages; The disadvantage is that it is not possible to accurately reserve the account pages for each account, and China's accounting system stipulates that only one person should be required to register the account book, and the cash journal, bank deposit journal and general ledger must use the bound book of account. Such as general ledger, cash journal, bank deposit journal.

Considerations for registering a cash journalThe accounting voucher entered in the "Date" column should be the basis for the registration of the books.

On the date, the cash journal is generally based on the accounting voucher.

registration, therefore, the date here is the date on which the voucher was prepared. The original voucher cannot be filled in.

The date on which the economic transaction occurred or was completed is not the date on which the book of accounts was actually registered.

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

The following accounts must be stapled: Bank Deposit Journal.

Cash journal, general ledger.

Staple books are mandatory.

The stapled account book is referred to as the stapled blind filial piety account, and the account pages of this kind of account book are fixed, which can not only prevent the loss, but also prevent the replacement of the account pages, which is safer; However, if the ledger adopts this kind of account book, it is necessary to reserve blank account pages for each account, if the pages are not enough, it will affect the continuous records of the account, and too many pages will cause waste; Moreover, this kind of account book can only be registered by one person at the same time, which is not convenient for the division of labor among bookkeepers.

A stapled book is a book in which many pages are bound together before they are used and the pages are numbered sequentially. The use of stapled books can avoid page scattering and prevent page replacement, but it is not flexible enough to use, because the stapled books have fixed pages and cannot be added or subtracted, and blank pages must be reserved for each account.

The fixed pages of this kind of account book can not only prevent the loss, but also prevent the replacement of the account pages, which is more aware of the safety; However, if the ledger adopts this kind of book, a number of blank pages should be reserved for each account, if the pages are not enough, the continuous record of the account will be affected, and too many pages will cause waste; Moreover, this kind of account book can only be registered by one person at the same time, which is not convenient for the division of labor among bookkeepers.

A stapled book is a book in which a certain number of sequential pages are bound into a book before they are put into use.

The advantage of a stapled book is that it prevents the loss of pages and the replacement of pages; Its disadvantage is that it can not accurately reserve the account page for each account, and can only be registered by one person at the same time, which is not convenient for the bookkeeper to divide labor and cooperate in bookkeeping, and lacks flexibility.

Therefore, the stapled book of account is generally suitable for books of control and importance, which should be registered by only one person or only one person, and the stapled book of account is generally used for the inventory cash journal, the bank deposit journal and the general ledger.

The staple book is generally applicable to the general ledger, cash in hand journal, and bank deposit journal.

Our accounting system stipulates that books of account that should or only need to be registered by one person - cash journals, bank deposit journals and general ledgers - must use stapled books.