How to register a three column subledger and how to register a three column subledger?

The registration shall be carried out on a daily basis and on a case-by-case basis in the chronological order in which economic transactions occur.

The three-column sub-ledger shall be registered by the accountant according to the audited accounting vouchers or original vouchers, and shall be registered day by day according to the chronological order of economic transactions.

It is applicable to accounting accounts that need to reflect the amount of accounting, such as accounts receivable, accounts payable, other receivables, other payables, main business income, main business costs, other business income, other business costs, non-operating income, non-operating expenses, employee remuneration payable, welfare expenses payable, construction in progress, short-term loans, long-term loans, and investment accounts;

A detailed ledger of the details of the accounts such as investment income, accounts receivable, accounts receivable, prepayments, business taxes and surcharges, paid-in capital, capital reserves, profit for the year, profit distribution, income tax payable, etc.

Application of other sub-ledgers in practice:

1. Quantity and amount type sub-ledger.

In the quantity-amount subledger, "Quantity", "Unit Price", and "Amount" are set in the three columns of "Income", "Issue", and "Balance"."

The three small columns are generally applicable to various property materials that need to be calculated for both the amount and the physical number, such as raw materials, inventory commodities, etc.

2. Multi-column sub-ledger.

According to the management needs, the multi-column sub-ledger not only sets up the amount column according to the three parts of debit, goods and surplus in one account page, but also sets up many amount columns on the debit or cargo side according to the detailed account, so as to reflect the accounting information of the relevant detailed items in a centralized manner.

This format of sub-ledger is applicable to "Production Costs", "Manufacturing Expenses", "Operating Expenses", "Administrative Expenses", and "Main Business Income"."Detailed accounting of accounts (by product).

3. Parallel sub-ledgers.

Parallel subledgers are also called horizontal register subledgers. The parallel subledger page has two columns, "Debit" and "Shipper". The parallel sub-ledger is characterized by the fact that the economic transactions that are closely related to the front and back are registered in the same horizontal grid when the accounts are written off;

In order to check the completion and change of each transaction, this format is suitable for "material procurement" and the detailed accounting of certain receivables and payables. Card-based ledgers.

The card account is composed of divergent cards, which can be taken and put in the card box, which is generally suitable for the fixed asset ledger, and it generally does not need to be replaced every year.

The three-column sub-ledger mainly has sub-ledgers, purchase, sale and deposit, how to register the three-column sub-ledger, starting from the header, the account name (the account to be registered, the name), the page number, the year, the beginning of the year to start the accounting first fill in the previous year's carry-over amount (debit, credit), and then according to the month, day, voucher number, summary, loan amount of the account (name) every month, continue to fill in, carry out the total of this month, balance, this year's accumulation, etc., in the last item of the account page to stamp the next page, the next page to cover the previous page (write the balance on the previous page), Just keep it in mind.

The registration method of the three-column sub-ledger is based on the accounting voucher that is audited by the accountant.

or original vouchers, which are registered day by day in the order of economic operations.

The page format of the three-column "subledger" is the same as that of the general ledger.

The format is basically the same, and the three-column subledger is for "Accounts Receivable."

Accounts payable. and other settlement accounts. The specific registration method is as follows:

For example, Factory B needs to repay the loan of 20,000 yuan on February 1, 2003. The total loan amount is 40,000 yuan. You can use the "Date", "Voucher Number", "Summary", "Debit", "Credit" and "Balance" columns to follow the accounting vouchers day by day according to the chronological order of the occurrence of economic transactions.

Fill in the contents of each column in turn, and close the balance.

Extended Materials: Formats and classifications commonly used in subledgers.

1. Detailed accounts.

The format is determined according to the characteristics and management needs of each unit's business, and the commonly used formats mainly include:

1. "Quantity and amount" sub-ledger.

Quantity-amount subledger.

The basic structure of the quantity and amount formula is "income", "issuance" and "balance", and in these columns, there are items such as "quantity", "unit price" and "amount" respectively to register the quantity and amount of physical goods. It can provide information on the quantity and amount of income, issuance, balance, etc. of various property and materials.

2. "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.

3. Horizontal line registration method sub-ledger.

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 suitable for payment and receipt of materials for material procurement business, and reserve funds.

Expenditures and reimbursement recoveries of operations.

2. What is the three-column type:

Three-column books.

It is an account book with three basic columns: debit, credit and balance. All kinds of journals, general ledgers, and capital, creditor's rights, and debt sub-ledgers can use three-column books. Three-column books are divided into two types: offset accounts and non-offset accounts, the difference is whether there is a column of "offset account" between the summary column and the debit account column.

If there is a "offset account" column, it is called a three-column account book with offset account; If there is no "offset account" column, it is called a three-column account book without offset account.

The format of the three-column detailed ledger book is basically the same as that of the three-column general ledger book, with three basic columns of "debit, credit and balance", but generally no columns reflecting the corresponding account are set. The three-column sub-ledger is registered by the accountant according to the audit of the correct accounting vouchers or original vouchers, and is registered day by day according to the chronological order of the occurrence of the empty economic business.

The scope of application of the three-column sub-ledger includes accounts receivable, accounts payable, other receivables, other payables, main business costs, other business income, other business costs, non-operating income, non-operating expenses, employee remuneration payable, accounts receivable in advance, accounts in advance, business taxes and surcharges, paid-in capital, capital reserves, profits for the year, etc.

For other receivables: the general ledger of other receivables is registered on the first page, the detailed account of "Xiaomin - Zhang San" of "other receivables Xiaomin - Zhang San" can be registered on the second page, and the detailed account of "other receivables - Li Si" is registered on the third page, and so on. Because the three-column sub-ledger is a loose-leaf ledger, you can add the account page after the one-page account page is full, and pay attention to the reconciliation after the settlement at the end of the month, whether the general ledger is consistent with the sub-ledger.

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.

The three-column sub-ledger is suitable for both the need to record the amount and the accounting account that needs to record the details of the debit or credit economic business, can add or subtract pages, it is more convenient, but after the annual settlement, it should be numbered in order and bound into a book. Accounts such as Operating Expenses, Administrative Expenses, Manufacturing Expenses, Financial Expenses, and Production Costs are suitable for this page. Before carrying forward, it is necessary to ascertain whether all the economic transactions that occurred during this period have been obtained and recorded in the relevant account books.

It is necessary to clear up creditor's rights and debts, and promptly demand those that should be demanded and repay those who should be repaid. For the products and semi-finished products that have been produced, the quantity and cost are carried forward in time. The profits and losses of property and materials that are discovered through the inventory of property should be transferred in a timely manner in accordance with the regulations.

According to the principle of accrual accounting, the benefits and expenses that should be attributable to the current period and the expenses that should be amortized or withheld shall be sorted, calculated, and accounted for.

Carry forward the balances of each account related to the calculation of costs and financial results, such as various receipts, costs, expenses, sales, non-operating receipts, expenses, etc. For the three-column sub-ledger of bank deposits, the sub-account of accounts receivable should be opened according to each purchasing unit, and the sub-account of accounts payable should be opened according to each unit of sales. Fill in the name of the purchasing unit, the accounts receivable subledger and the sales unit name, the accounts payable subledger.

The date on which the books of account are opened shall be registered, and the words carried forward from the previous year shall be indicated in the summary column. For the three-column sub-ledger of bank deposits, the cashier registers according to the approved cash receipt voucher or cash payment voucher. For transactions such as cash withdrawals from banks, only bank payment vouchers should be prepared and should therefore be registered in the cash receipts column according to bank payment vouchers.

At the time of daily closing, the cashier will check the cash daily accounting with the cash in hand to find out whether the two are consistent, and if there is any discrepancy, he should find out the reason in time or report to the accounting supervisor.

At the end of each day, the total number of receipts and the total amount of expenditures of the day should be settled, and the balance of the day should be recorded in the balance column. At the end of the month, the total number of receipts, the total amount of expenditures and the balance at the end of the month shall be settled; At the end of each year, the total income, total expenditure, and year-end balance of the current year shall be written off.