The main difference between the accounting procedure for the summary statement of accounts and the a

1.The basis for registering the general ledger is different.

Reason: 1. First of all, the accounting procedure of summary accounting vouchers: first regularly classify all accounting vouchers according to receipt vouchers, payment vouchers and transfer vouchers, compile them into summary accounting vouchers, and then register the general ledger according to the summary accounting vouchers.

In particular, the summary accounting voucher is based on all the accounting vouchers in a certain period of time, according to the corresponding relationship between the accounting subjects for classification, summary preparation, convenient through the correspondence between the accounting subjects, understand the ins and outs of the economic business, the general ledger according to the summary accounting vouchers, at the end of the month once registered into the account, reduce the workload of registering the general ledger. This kind of accounting organization procedure is suitable for units with large scale and a large number of economic operations.

2. The accounting procedure of the account summary table is a method adopted by most enterprises now. The accounting vouchers of general enterprises are not divided into receipt, payment, and transfer vouchers, but three kinds of vouchers are mixed, enough to use the form of nail ledger to summarize, after the preparation of the accounting voucher account summary table, according to the account summary table to register the general ledger, in order to sequence the accounting, the summary table out of a registration one, relative to the summary of the accounting voucher procedure is more troublesome.

3. These two methods have their own advantages and disadvantages, and enterprises can choose according to different situations. However, in practice, the account summary table is often used.

The above is hereby done!

1. The difference lies in the format and basis of the registration of the general ledger.

1.The basis for registering the general ledger is different.

The Accounting Procedure for Summary Journals has the same as the Accounting Process for Account Summary Sheets in that it simplifies the workload of registering the general ledger. Select option B.

Analysis: 1. Account summary table processing procedure: prepare the account summary table according to all accounting vouchers, and register the general ledger according to the account summary table.

Features: Reduce the workload of the general ledger ledger and achieve trial balance.

2. Procedures for processing summary accounting vouchers: register summary receipt vouchers, payment vouchers and transfer vouchers according to the accounting vouchers, and register the general ledger according to these summary accounting vouchers.

Features: Reduce the workload of registering the general ledger and facilitate the understanding of the correspondence between accounts.

So, the similarity is the simplification of the workload of registering the general ledger.

In the form of account summary accounting, the accounting voucher is the basis for use.

a Register cash journal b register general ledger c register subledger d prepare account summary.

Answer: a, c, d

Analysis] In the form of account summary table accounting, you can register cash journals, register sub-ledgers, and prepare account summary tables according to accounting vouchers.

The process of accounting organization procedures for account summary table is as follows: (1) Fill in the accounting voucher according to the original voucher; (2) Register the inventory cash journal and bank deposit journal one by one according to the receipt voucher and payment voucher; (3) Register the detailed ledger one by one according to the original vouchers and accounting vouchers; (4) Prepare account summary tables on a regular basis according to accounting vouchers; (5) Periodically register the general ledger according to the account summary table; (6) The inventory cash journal, the bank deposit journal and the detailed ledger are checked with the corresponding general ledger respectively; (7) Prepare financial statements at the end of the period based on the general ledger and sub-ledgers.

d: The accounting vouchers need to be summarized and the accounting steps are the same.

Accounting method refers to the method used by accounting to reflect and supervise the economic activities that have occurred continuously, systematically, and comprehensively. Accounting methods are used to reflect and supervise accounting objects, due to the diversity and complexity of accounting objects, it is determined that the accounting methods used to reflect and supervise them can not take a single method form, but should adopt the mode of the method system, therefore, the accounting method is composed of specific methods such as setting up accounts, double-entry bookkeeping, filling in and reviewing vouchers, registering account books, cost calculation, property inventory, and preparing financial reports. These seven methods constitute a complete and scientific methodological system.

Answer]: A Account Summary TableThe basis for the registration of the general ledger is the account summary table: the basis for the registration of the general ledger of the accounting voucher accounting processing procedure is the accounting voucher. Therefore, the sock chain sells the election to tease A. Dress up.

Answer: a, c, d

Analysis: Under the accounting form of the account summary table, the cash journal, the sub-ledger can be registered, and the account summary table can be prepared according to the bookkeeping or vouchers.

Answer]: The advantages of the accounting processing procedure of the account summary table of B account: it can simplify the registration of the general ledger, reduce the workload of the general ledger of Lap Kee, and can achieve trial balance, which is concise and easy to understand, convenient and easy to learn.

The advantages of the accounting voucher accounting banquet processing procedure: it can reduce the workload of the general ledger registration; It can clearly reflect the relationship between each account, which is conducive to analysis and inspection. Therefore, choose B.

Answer] :d accounting vouchers need to be summarized and the accounting steps are the same, which is the main similarity next to the promotion of the accounting processing procedure of the account summary table and the accounting processing procedure of the summary accounting voucher.