What are accounting entries, general ledgers, subsidiary ledgers, and subledgers in accounting?

Bookkeeping process for the general ledger and the sub-ledger:

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.

First of all, it is necessary to use a T-shaped account to summarize the amount of each account, which is part of the accounting, but it is not necessary to register it in the account books, and it is generally carried out on scratch paper. Based on the amount of occurrence summarized in the T-shaped account, a summary table of account amount is prepared. The debit/credit amount of the account occurrence summary table should be equal.

The general ledger is then registered according to the account occurrence summary table above. Each account is registered one by one, that is, the total debit amount of the above account is registered on the debit side, and the total credit amount is registered on the credit side.

Finally, make a balance sheet and income statement.

1. Borrow: materials in transit.

VAT payable – input tax.

Credit: Accounts payable.

2. Borrow: raw materials.

Credit: Materials in transit.

3. Borrow: fixed assets.

Credit: Paid-in capital or capital reserve.

4. Debit: accounts payable.

Credit: Bank deposits.

In addition, the accounts payable are divided into two line lines.

The sub-ledger in accounting is relative to the general ledger and ledger. Refers to the account sub-ledger in the ledger.

The sub-ledger is an account set up according to the sub-item of the accounting account or the specific product name and account name, and the account book that continuously records the detailed accounting information of each capital and income, capital occupation and expenditure of the enterprise, also known as the sub-ledger. It is set up according to the actual business, and the general ledger is recorded and supplemented in detail. In general, account one is opened according to each sub-ledger account to which a general ledger account belongs, and it is registered one by one according to the original voucher or accounting voucher.

It is a book that records: accounts receivable, accounts payable, other receivables, other payables, etc.

The books registered according to the sub-ledger account are called sub-ledgers, referred to as "sub-ledgers". The sub-ledger, also known as the sub-ledger, refers to the account books that are classified and registered according to the sub-ledger accounts, which are the detailed contents of the economic business according to the needs of the unit to carry out economic management, and are the supplementary reflection of the general ledger.

The sub-ledger is a sub-ledger account opened according to the sub-account to classify and register a certain type of economic business and provide detailed accounting information.

The format of the sub-ledger should be determined according to the characteristics and management needs of each unit's business, and the commonly used formats mainly include:

1. "Three-column" sub-ledger.

The format of the pages of the three-column subledger is basically the same as that of the general ledger, and it has only three amount columns: "Debit", "Credit" and "Balance". It is applicable to "accounts receivable", "accounts payable" and other sub-ledgers that only need to be accounted for.

2. "Quantity and amount" sub-ledger.

The basic structure of the "quantity-amount" subledger is "Revenue", "Issue" and "Balance" columns, in which there are items such as "Quantity", "Unit Price" and "Amount" respectively to register the quantity and amount of physical goods.

This format of sub-ledger is suitable for property and material items that need to be detailed accounting of both amounts and quantities. For example, the detailed accounting of accounts such as "raw materials" and "finished products". It can provide information on the quantity and amount of income, issuance, balance, etc. of various property and materials, so as to facilitate the needs of business and management enhancement.

3. "Multi-column" sub-ledger.

The format of the "multi-column" sub-ledger varies according to the needs of management, and it is divided into several columns according to the detailed accounts on one account page, and the accounting information of the relevant detailed items is reflected in a concentrated manner.

This format of sub-ledger is suitable for detailed accounting of expenses, costs, and income results. For example, in the "production cost detailed account", it only has one column of debits, and a column is set up according to the cost, and the credit amount is registered in the relevant column in red letters.

Fourth, the "horizontal line registration method" detailed account.

The "sub-ledger" of the horizontal registration method is to register the "debit" and the corresponding "credit" of each economic transaction item by item in the same line of the account page. It is applicable to the payment and receipt of materials for material procurement business, and the expenditure and reimbursement recovery of reserve business.

The sub-ledger is the detailed record established under the general ledger, which is the basis and premise of the general ledger accounting, and is also the specific description of the general ledger and the basis of accounting. Set up subledgers.

1. The sub-ledger is usually set up according to the sub-account to which the general ledger account belongs, which is used to classify and register a certain type of economic business and provide relevant detailed accounting information.

2. The format of the sub-ledger mainly includes three columns, quantity and amount and multi-column, and the enterprise should choose the format of the sub-ledger according to the needs of property and material management.

3. The appearance form of the sub-ledger is generally loose-leaf. The sub-ledger adopts loose-leaf account books, which are mainly convenient to use, and are convenient for the rearrangement of account pages and the division of labor of bookkeepers, but the account pages of loose-leaf accounts are easy to be scattered and replaced at will. Therefore, when using, it should be numbered sequentially and bound into a book, and pay attention to proper storage.

The accounting entries for the provisional expenses are as follows:

1. Accounting entries for provisional expenses.

Borrow: Administrative Expenses: Provisional.

Credit: bank deposits, etc.

When the invoice is received, make the opposite entry and flush it back in red

Borrow: bank deposits, etc. (in red).

Credit: Administrative Expense: Provisional (in red).

Make entries according to the correct ones:

Borrow: Administrative expenses.

Credit: bank deposits, etc.

Provisional valuation refers to a business that is not exactly the same as the projected liabilities in the specific accounting business treatment according to the quality requirements of the current accounting standards, which is substance over form, materiality and prudence.

The provisional business can be simply understood as the business that has not arrived on delivery.

2. When the documents are not received at the end of the month, the materials will be recorded according to the provisional value.

Borrow: raw materials.

Credit: Accounts Payable: Provisional Accounts Payable.

At the beginning of the next month, the original accounting entries are reversed in red

Borrow: raw materials (amount in red).

Credit: Accounts Payable: Provisional Accounts Payable (amount in red).

After receiving an invoice bill:

Borrow: raw materials.

Tax Payable: VAT payable (input tax).

Credit: bank deposits, etc.

Accounting entries or state profiles:Accounting entry (also known as: bookkeeping formula, referred to as entry) refers to a record that lists the accounts of both parties and their amounts corresponding to each economic transaction according to the principle of double-entry bookkeeping.

Accounting entries refer to the records of an economic business that indicate the accounts that should be borrowed and credited and the amount of the gold group, referred to as entries. According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.

Accounting entries are the most simplified form of accounting vouchers, the embodiment of the principle of double-entry accounting, and the data basis of accounting bookkeeping. Before registering the account, the accounting entries are prepared through the accounting vouchers, which can clearly reflect the classification of the business that is economically stimulated, which is conducive to ensuring the correctness of the account records and facilitating subsequent inspection.

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

2. Then take out the sub-ledger and register the general ledger according to the month-end balance above;

3. First of all, according to the accounts one by one, the general ledger registration is the number of registered accounts, so the first thing to stamp is the "total of this month";

4. Then fill in the amount of the borrower for the current month according to the summary data on the ledger and the summary table.5 After the amount of the borrower is registered, there is also the balance of the current month, which is also registered according to the data on the summary table and the sub-ledger.

Note, 6 This part of the registration method is the same as the registration of the subledger, so that the general ledger is registered.

2.Fill in the accounting vouchers. 3.

Review. 4.Accounting.

5.Preparation of accounting statements. 6.

Tax returns.