Questions about general ledgers and multi column ledgers

1. As long as the multi-column account is a registered profit and loss account, it needs to be carried forward on a monthly basis, and after the carryover, the balance at the end of the month is zero.

Carry forward gains and losses do not use red letters on the credit side, but you do have to use red letters when you record the following details, because the following line accounts generally record the credit amount according to the nature of your accounting account.

The total of this month and the total of this year need to be recorded, which is useful when you are preparing reports or statistical detailed accounts.

2. The profit and loss of the general ledger account generally does not have the balance of the previous year. The beginning of the general ledger generally coincides with the beginning of the balance sheet. Regardless of whether there is an amount incurred, as long as there is a balance in the account on the balance sheet, it should be carried forward to this year.

Profit and loss accounts need to carry forward the profit of the current year, and the carry-over amount can have red letters if the carry-over amount is negative, and the total of this month needs to be accumulated for the current year.

As long as there is a year-end balance in the previous year, it needs to be carried forward to the current year, regardless of whether it occurs in the current year.

Last year's account was wrong, and you'd better find a way to figure it out, or you'll be in trouble.

1. Profit and loss accounts need to be carried forward on a monthly basis, and there is no balance at the end of the month after the carryover. The profit and loss do not need to be in red on the credit side, and the subsequent sub-ledger sometimes has to carry forward the balance in red if the balance is negative, and the total of this month and the cumulative amount of this year need to be recorded.

2. As long as there is a year-end balance of the previous year, it needs to be carried forward to the current year, and the beginning of the general ledger is generally consistent with the beginning of the balance sheet. Regardless of whether there is an amount incurred, as long as there is a balance in the account on the balance sheet, it should be carried forward to this year.

I know the program with psychological theory, and I was like this when I first did it.

The general ledger reflects the sub-ledger in a nutshell; The subledger supports the general ledger and is a concrete reflection of it.

The general ledger is a book that is opened according to the general ledger account to provide the general indicators, and the subledger is the book that is opened according to the detailed ledger account to provide the detailed indicators.

The accounting carried out in the general ledger is called general ledger accounting, and the accounting carried out in the sub-ledger is called detailed accounting. At the same time as carrying out the general classification accounting, each unit should carry out the necessary detailed classification accounting according to the needs of management.

Both the general ledger and the sub-ledger are used to provide accounting indicators, but from the relationship between the indicators they provide, the general ledger plays a role in the coordination and control of the sub-ledger to which it belongs, which can be called the unified ledger account. The sub-ledger complements and illustrates its general ledger. It can be called a subordinate account.

The general ledger and the subledger should be registered in parallel.

1. The general ledger (also known as the general ledger) is summarized from the subledger, and the general ledger dominates the subledger; The sub-ledger is based on the accounting voucher to record the account, and its registration order: 1) According to the amount and account recorded on the accounting voucher, the sub-ledger is recorded separately. 2) Summarize the account vouchers according to the accounts on the accounting vouchers.

3) Register the general ledger by account according to the account voucher summary table. 4) Reconcile the balance of each sub-ledger at the end of the month with the balance of the general ledger account, and then you can fill in the accounting statement after it is correct. 2. The sub-ledger account is a further non-classification of the general ledger account, providing more detailed accounting data, and its parallel registration has four main points:

First, the basis is the same.

Second, the direction is the same.

Three, the period is the same.

Fourth, the amount is the same.

As a result of parallel registration, the general ledger is equal to the "opening balance", "current period amount", and "closing balance" of the subledger to which it belongs.

The multi-column sub-ledger is suitable for the accounting of the details of the general ledger accounts such as "main business income", "management expenses", "sales expenses" and "production costs".

A multi-column sub-ledger should have a number of amount columns on the debit or credit side by detail account so as to reflect the accounting of the relevant line items in a centralized manner. For example, under the "management expenses" account, there can be several columns of office expenses, travel expenses, entertainment expenses, maintenance expenses, transportation expenses, etc. The amount incurred is generally debited before the ruler, and only when the profit or loss is carried forward at the end of the month, the total amount of the debit of the current month is transferred to the "current year's profit" account at one time, and it is registered on the credit side, and there is no balance in the "management expense" account after the carryover.

According to the different economic transactions registered in the sub-ledger, the multi-column sub-ledger is divided into three formats: debit multi-column, credit multi-column and credit multi-column.

Features of multi-column books

In a multi-column subledger, you can register all sub-ledgers that belong to the same G/L account on a single page.

That is, each amount of economic transactions that occur in the current month is only registered in one direction, and the carry-over at the end of the period is to register the total amount of the current period in the opposite direction, because there is no balance at the end of the period after the debit and credit are offset by Ling Zhaoqing.

Connections and Differences Between General Ledger and Subledger:

1) The intrinsic connection between the general ledger account and the detailed ledger account has the following two points:

1.The economic business content reflected in the two is the same;

2.The original basis for registering the ledger is the same, and the vouchers and original vouchers for the registration of the general ledger account and the registration of the detailed ledger account are the same.

2) The difference between the general ledger account and the sub-ledger.

1.The level of detail in which they reflect the economic content is not the same. The general ledger reflects the general situation of the increase and decrease of funds, and provides general information; The sub-ledger reflects the details of the movement of funds and provides detailed information on a certain aspect; Some sub-ledgers can also provide physical quantity indicators and labor volume indicators.

2.They serve different purposes. The economic indicators provided by the general ledger are the synthesis of the information of the sub-ledger and play a coordinating role in the subordinate sub-ledger; The sub-ledger is a supplement to the general ledger concerned. Plays the role of detailed instructions.

3) The main points of parallel registration of the general ledger and the sub-ledger are as follows:

1.For each economic transaction that needs to provide detailed indicators, it shall be credited to the general ledger account and the relevant sub-ledger accounts to which the general ledger account belongs for the same period according to the accounting vouchers that have been audited and correct. (on the basis of the same).

2.The general ledger and the subledger to which it belongs should be registered in the same direction. (Consistent direction).

3.The amount credited to the general ledger account is equal to the amount credited to each of the subledger accounts to which it belongs. (the amount is equal).

Both the general ledger and the sub-ledger are important ways of recording books in accounting. The general ledger is mainly a summary record of the accounts of economic transactions, while the sub-ledger is a detailed record of the specific transactions of each account. These two types of ledgers are described in detail below.

1.The total score is a key ledger

The general ledger is the most basic and important kind of account book in accounting, which records the items of the same nature according to the account classification, so as to fully reflect the financial status and operating results of the enterprise. There are two common forms of general ledger: T-shaped accounts and modern electronic accounts. T-shaped accounts are recorded manually, while modern electronic accounts are updated in real time using computer network technology.

.Characteristics and role of the general ledger

The general ledger is one of the main means of financial accounting, which plays an important role in collecting, analyzing, summarizing and summarizing financial information. It is characterized by comprehensiveness, systematization and accuracy, which can accurately reflect the financial operation status of enterprises and provide filial piety basis for corporate tax declaration, financial analysis and corporate governance.

Subsidiary ledger

The sub-ledger is a financial book that matches the general ledger, which classifies each account according to the specific content of the economic business, and records the specific information of each transaction in detail. The format of the sub-ledger is usually determined by the accounting system or the enterprise, and mainly includes several core contents such as date, summary, debit and credit amounts.

The role and benefits of the subledger

The sub-ledger can ensure the accuracy and comparability of the accounting of the enterprise, and can reflect the details of each economic transaction in a timely manner, so as to provide comprehensive financial information to the management. In addition, the sub-ledger can also find problems in the financial operation of enterprises and provide data support for enterprise decision-making.

In conclusion, the general ledger and the sub-ledger are two important ways of book recording in financial accounting. The general ledger provides an overview analysis of the financial status and operating results of the enterprise, while the sub-ledger records the specific transactions of each account in detail.

The relationship between the general ledger and the subledger is as follows:

1. The content of the economic operations reflected in the general ledger and the sub-ledger is the same. 2. The original basis for registering the general ledger and the sub-ledger is the same.

Differences: 1. The level of detail of the general ledger and the sub-ledger reflects the economic content differently. The general ledger reflects the general situation of changes in the increase or decrease of funds; The sub-ledger reflects the details of changes in the increase or decrease of funds.

2. The role of the general ledger is different from that of the sub-ledger. The economic indicators provided by the general ledger are the synthesis of the information of the subdivision and spring ledger, which plays a role in the control and control of the sub-ledger. The sub-ledger is a supplement to the relevant general ledger and plays an auxiliary and supplementary role.

Extended information: A subledger, also known as a subledger, is a book of accounts that is classified and registered according to sub-ledger accounts (sub-heads or sub-items). The sub-ledger can reflect and record various information of assets, liabilities, owners' equity, expenses, costs and revenues, and profits in detail, and also provide certain information for the preparation of accounting statements.

The sub-ledger refers to the account books that are classified and registered according to the sub-ledger accounts, which are the accounting of the details of economic operations according to the needs of the unit to carry out economic management, and are a 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 detailed information it provides on economic activities is a necessary complement to the general ledger and serves as the basis for the preparation of accounting statements.

Isn't the difference that the breakdown is more detailed?

Yes. Your entries are also correct. However, generally there is a sub-ledger and then a general ledger, and the general ledger does not need to make an entry again (the general ledger and the sub-ledger make entries separately), if two entries are made, it is equivalent to repeated entry.

If it is a manual account, the general ledger does not need to be registered for each transaction, and it can be registered once at the end of the month, and the summary amount of the sub-ledger can be transferred to the debit, credit and balance of the general ledger.

It can be understood this way.

It is recommended that you take a look at the "Guide to the Application of Accounting Standards for Business Enterprises", which explains each subject and how to set up detailed accounts.

The sub-ledger is the substantive record of the account, and the function of the general ledger is to control the sub-ledger, and the fundamental principle of the two is to register in parallel and equal amounts.

The accounting voucher is filled in by the finance and accounting department according to the original voucher and records the brief content of the economic business

1. The general classification account is an account that comprehensively reflects the increase and decrease of various economic operations and their accumulation, and is directly set up according to the accounting subjects (first-level accounts) listed in the "Chart of Accounts" (first-level accounts). 2. The sub-ledger is an account that reflects the increase and decrease of various economic operations and the accumulation of accounts in detail and concretely. 3. The most commonly used format of the general ledger is the three-column format; The most commonly used formats for subledgers are three-column, multi-column, quantity-amount, horizontal line registration (also parallel), etc.

4. The general ledger account and the detailed ledger account have the same economic business content as the registration, but the degree of detail is different. Therefore, the relationship between the two, from the perspective of the accounting information provided, there is a relationship of co-control and subordination; Quantitatively, there is a balancing relationship. Therefore, the method of parallel registration of the two is used in the accounting.

The so-called parallel registration means that all the same economic transaction involving the detailed account should be registered at the same time, in the same direction and in the same amount in the general ledger account and the detailed ledger account to which it belongs. The main points of the parallel registration law can be summarized as follows:

1) Register at the same time.

For the same economic business and in the same accounting period, it must be recorded in both the relevant general ledger account and the detailed ledger account to which it belongs, and it cannot be omitted or re-recorded.

2) The direction of increase and decrease is the same.

If an increase is registered in the general ledger account, the increase should also be registered in the sub-ledger account; If a reduction is registered in the general ledger account, the reduction should also be registered in the sub-ledger account.

3) The amount is equal.

When an economic transaction is credited to several sub-accounts, the amount credited to the general sub-account shall be equal to the sum of the amounts credited to several sub-accounts.

Accounting BAI

The general ledger of the company refers to the collection of accounts obtained by summarizing the data reported in the company's main financial statements. Due to the different accounting methods and accounting forms, the general ledger accounts generally have different formats such as three-column type and multi-column type. The general ledger is supplemented by a sub-ledger, often in the form of loose-leaf books or card-type books.

According to the economic management requirements and the content of the sub-ledger records, the sub-ledger can adopt three-column (such as: accounts receivable, accounts payable), quantity and amount (materials, finished products) and multi-column (debit: material procurement, production costs, manufacturing expenses, management expenses, financial expenses, non-operating expenses, etc.); Credit:

product sales revenue, non-operating income, etc.; Lender: Profit for the year) in three formats. There are a lot of words to register, and it is easy to master them.