How to do the general ledger of accounting, what does the general ledger accounting mainly do

Ledger: general ledger, cash ledger, bank account, sub-ledger (including three-column and multi-column, multi-column mainly for management expenses, sales expenses and financial expenses), I don't know what company you are, if you have materials, you also need to set up material accounts (quantity and amount).

In addition, you also need to buy accounting vouchers, general accounting vouchers can be, paste sheets (mainly for reimbursement bills), record a few voucher covers, account summary tables, punching machines, threads through vouchers, hehe, and glue sticks, calculators, I don't know what you are missing, generally these can start to build accounts, by the way, there are mouth paper and paper clips, pins are best to buy some, and clips (mainly used for clipping vouchers). There is also a ruler, used for monthly unsettled accounts, red pen, used to do reversal vouchers and monthly unsettled accounts, is there a receipt? No, buy a few copies!

These are fine, what is missing in the future and then buy it, just start to build an account, there are a lot of things to buy, and you must not be able to buy them all at once!

The general ledger registers only the totals of all active accounts. For example:"Management fees", you will press when you log in to the sub-account"Management Expenses - Salary","Management Expenses - Welfare Expenses","Administrative expenses – travel expenses"However, when the general ledger is registered, the total of all detailed accounts, the total of the debit amount is recorded on the debit side, and the total amount of the credit amount is registered on the credit side, and the balance of the profit and loss account in the general ledger is usually zero.

Another example"Accounts receivable", you will register the subledger according to each customer, but the general ledger will register the total of all subledgers"Accounts receivable"The balance of the general ledger should be the sum of all balances on the subledger. I don't know if you can understand this, hehe! The industry category and the nature of the enterprise only affect the use of accounts, and the practice is different for the general ledger and sub-ledger.

If you have been doing accounting for a few years but have been doing only two or three of these accounts, then it is indeed difficult for you to do a general ledger. To do the general ledger, you need to design the accounting framework, set up accounting subjects according to the actual situation of the enterprise, carry out accounting treatment according to each business, amortize and carry forward at the end of the period, and finally issue statements and tax returns.

1. The general ledger is registered according to the "Accounting Voucher Summary Table" or "Account Summary Table". 2. Provide you with a copy of the general ledger account page to see.

General Ledger AccountingThe main tasks are as follows.

Job Responsibilities. 1.Accounting voucher entry and regular audit to ensure authenticity and accuracy.

2.Responsible for the review of reimbursement documents.

3.Responsible for the balance management of general ledger accounts, and regularly prepare corresponding statements and analysis reports.

Qualifications. 1.Bachelor's degree in Accounting.

Major related, more than 1 year work experience.

2.He has a comprehensive professional theory of financial and accounting management and certain professional knowledge of taxation.

3.Familiar with finance-related laws and regulations.

and corporate financial system processes.

4.Good socks knowledge of the expression skills, meticulous and rigorous work, with the spirit of teamwork.

Conscientious and responsible, extremely careful, stable personality, good problem-solving skills, good coordination skills and teamwork skills.

Willing to develop with the company for a long time.

Accounting is a common profession for us, every company needs accounting, and doing finance-related work, in charge of the economic lifeline, the status in the company will be relatively high, so there are many people who want to do the position of accounting.

Introduction

But if you want to do a good job in accounting, in addition to having a strong professional quality, you also need to have some corresponding personality traits, the following types of people are not suitable for learning accounting, first of all, people who are not good at computers and mathematics, followed by careless and informal people, and they hate high-intensity work and the ability to work under pressure.

Not strong.

The general ledger accountant is mainly responsible for monthly, quarterly, and annual accounts, and coordinates monthly, quarterly, and annual statements and settlements.

General ledger accounting is mainly for the company to issue financial statements and year-end closing, but also involves the preparation and analysis of statements. General ledger accounting involves a wider range of financial fields than ordinary accounting, and can involve all kinds of financial processing.

A good general ledger accountant can be separated from the mechanical voucher entry, stand at a high place to systematically look at the operating data of the enterprise, have a certain analytical ability, can interpret the report well, and provide suggestions to the management to realize the value of financial accounting itself.

Job Responsibilities of General Ledger Accountants

1. Review the accounting vouchers, register all kinds of sub-ledgers according to the facts, and register the general ledger according to the summary of the accounting vouchers that are audited and correct.

2. Responsible for setting up the accounting subjects, accounting vouchers and accounting books of the enterprise, and guiding the accounting personnel to do a good job in bookkeeping, material attack and reconciliation.

3. Regularly settle the general ledger and various sub-ledgers, and reconcile the general ledger and sub-ledgers to ensure that the accounts are consistent.

4. At the end of the month, it is responsible for carrying forward the expenses and profit and loss vouchers of each period and registering them accordingly.

5. Prepare various accounting statements, prepare notes to the accounting report, analyze the financial statements and report to senior management.

6. Provide financial data and consolidated accounting statements for enterprise loans and the compilation of basic information of enterprises.

7. Provide financial data for enterprise budget preparation and management, and provide relevant financial data for statisticians.

8. Provide the detailed account statement and related audit information for the audit work of the accounting firm.

9. Complete the temporary work and other tasks assigned by the superior.

The first step is to read the bill, that is, to understand the original document, the original document is also called the original voucher, which is generally used to understand the economic business; The second step is to register the journal, bank deposits and cash are generally only registered in the journal, in fact, the journal is also a kind of sub-ledger, which is generally registered by the cashier; The third step is to register the detailed account, which is generally divided into details according to the current account; Step 4: Register the general ledger and statements.

Extended Information: Job Responsibilities of the Accounting General Ledger:

1. According to the requirements of the "Accounting System of Public Institutions", the basic accounting work specifications and the requirements of internal financial management, be responsible for the accounting of the general ledger accounting of educational funds.

2. According to the budget issued by the provincial finance, timely report the unit's payment plan to the provincial finance, and supervise the timely arrival of funds. Responsible for the preparation of monthly and quarterly reports and annual accounts of the provincial education funds, and promote the successful completion of the education plan.

3. Overall design of accounting subjects and budget items, strengthen internal accounting and budget management; Responsible for managing the accounting computerized system, regularly backing up the accounting data to ensure the security of financial data; Regularly test the system for viruses, and take preventive measures in a timely and effective manner to ensure the normal operation of the system.

4. Review the accounting vouchers in a timely manner every day. Bookkeeping according to the audit of correct accounting documents is an important guarantee to improve the quality of accounting information. If there are inconsistencies in the caliber found during the audit, they should be put forward and corrected in a timely manner to ensure the consistency of the accounting caliber.

5. Before compiling the annual report, it is necessary to make various preparations and make various provisions according to the regulations; Do a good job in the reconciliation of property and materials, creditor's rights and debts, ensure that the account certificates are consistent, the accounts are consistent and the accounts are consistent, and ensure that the accounting records are correct. Adjust the relevant accounts in accordance with the regulations. At the end of the year, the annual general ledger and sub-ledger shall be printed and bound into a book in a timely manner and handed over to the archivist for archiving and safekeeping.

6. Regularly inspect and analyze the budget implementation of the unit, promote production and saving, increase revenue and reduce expenditure, and be a good staff assistant to the leader. At least one analysis and improvement of financial activities will be submitted annually.

Recommended measures for financial work.

7. Complete other tasks assigned by the leader.

Accounting general ledger bookkeeping process: review the original vouchers, fill in the accounting vouchers, review, bookkeeping, prepare accounting statements, and file tax declarations.

1. Review the original vouchers. The original voucher includes the foreign original voucher and the self-made original voucher, and the external original voucher is obtained from an external unit, such as the invoice of the first unit, the bank receipt notice, etc.; The self-made original vouchers are formulated by the unit itself, such as material receipts, wage settlements, etc.

2. Fill in the accounting vouchers. Fill in the accounting vouchers in chronological order, and at the end of the month, the same kind of original vouchers will be summarized and filled in the accounting vouchers.

3. Review. You need to review the accounting voucher for errors.

4. Bookkeeping. Register entries based on accounting vouchers, such as journals, general ledgers, etc.

5. Prepare accounting statements. Fill in the calculation according to the balance of the general ledger and sub-ledger accounts, and record it in the register.

6. Tax declaration. Declare VAT and local tax on time for income tax.

General Ledger Sub-ledger Practices:

The sub-ledger is based on each accounting voucher and the original voucher for accounting, and the general ledger registers the general ledger with the account summary table, and after the sub-ledger and the general ledger are recorded, the total amount of each account of the sub-ledger should be checked with the general ledger to see if it is consistent.

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 general ledger and the sub-ledger, collectively referred to as the ledger, are books that classify and supervise economic operations according to accounts.

General ledger refers to the general ledger book, 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.

Abstract:Payment accounting entries are an important part of accounting work, which involves recording expenditures, settling accounts, recording flow transfers, etc., which is the basic link in accounting work, this paper will introduce the basic operation of payment accounting entries from the basic concepts, business processes, accounting entries and financial statements of payment accounting entries.

Text: 1. The basic concept of payment accounting entries: payment accounting entries refer to the payment of goods in the process of payment by the enterprise, through accounting entries, the payment is recorded in the Huaixiang account for settlement, statements, etc.

2. The business process of payment accounting entries: The business process of payment accounting entries includes recording expenditures, settling accounts, recording flow transfers, etc., and the specific process is as follows:

1) First of all, enterprises should keep records of expenditures to ensure that the records of expenditures are accurate;

2) Secondly, the enterprise should settle the account to ensure the accuracy of the account;

3) Finally, the enterprise should record the current transfer to ensure the accuracy of the account;

3. Accounting entries of payment accounting entries: The accounting entries of payment accounting entries generally include the following aspects:

1) Debit: accounts payable;

2) Credit: bank deposits;

3) Borrow: cash;

4) Credit: accounts payable;

4. Financial statements of payment accounting entries: The financial statements of payment accounting entries generally include the following aspects:

1) Balance sheet: In the balance sheet, the accounts payable items will decrease and the bank deposit items will increase;

2) Income statement: In the income statement, the expenditure items will increase;

3) Cash flow statement: In the cash flow statement, the cash outflow items will increase, and the cash inflow items will decrease.

To sum up, payment accounting entries are an important part of accounting work, which involves recording expenditures, settlement accounts, recording flow transfers and other operations, which is the basic link in accounting work, and requires enterprises to grasp the basic concepts, business processes, accounting entries and financial statements of payment accounting entries in order to be able to correctly operate payment accounting entries and ensure the accuracy of the financial statements of enterprises.