How to register the quantity amount ledger and what is included in the setup and registration of the

The quantity-amount subledger has three columns: quantity, unit price and amount, which are suitable for accounts that need to be calculated for both amount and quantity.

The quantity-amount subledger is one of the special formats for subledgers. It refers to a detailed ledger that not only records the increase or decrease of the amount of an economic transaction, but also records its specific physical quantity. It is formed by adding quantity and unit price columns on the basis of the three-column account book.

This format is generally suitable for the detailed classification and accounting of materials, finished products and other materials.

It is registered one by one according to the receipt and dispatch vouchers of materials, finished products, etc., which reflects both value indicators and physical indicators. Detailed accounts of raw materials and finished products should be set up separately according to varieties and specifications, so as to strengthen the physical management and supervision of the use of these property materials.

At the upper end of this sub-ledger format, some necessary items should generally be set according to actual needs, such as the category, name, specification, unit of measurement, storage location of materials and products, and some should indicate the maximum and minimum reserve quantities, etc.

Through the record of the quantity and amount type detailed account, it is possible to understand the details of the increase, decrease and balance of various materials and products, so as to facilitate the management and daily supervision of materials and finished products.

Extended Materials. In addition to quantity-amount accounting, there can also be other accounting methods in the subledger, which can be flexibly used according to the actual situation.

1. Horizontal line registration 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 applicable to the payment and receipt of materials for material procurement business, and the expenditure and reimbursement recovery of reserve business.

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. 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.

3. "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.

Whether it is a purchase or a sale, you can generally just register the number of unit prices, the total amount can be registered without registration, you want to see the balance when the quantity is multiplied by the unit price, and the weighted average unit price should be calculated when it is issued!

The page format of the quantity-amount subledger has separate income, issuance, and balance columns. However, in each column of the income, issuance and balance columns, there are columns for quantity, unit price and amount.

The quantity-amount sub-ledger is registered by the accountant according to the accounting voucher or original voucher verified by the auditor, and the transaction is carried out day by day according to the chronological order of the economic business.

The quantity-amount sub-ledger is suitable for the detailed classification accounting of various property and material accounts that need to be calculated both for the amount and the quantity. For example, the accounting of inventory goods, raw materials, tomatoes, potatoes, etc. The quantity and amount sub-ledger provides detailed information on the receipt, issuance and storage of the quantity and amount of property and materials of the enterprise, which is helpful to strengthen the practical management and use supervision of property and materials, and ensure the safety and integrity of property and materials.

Applicable Accounts. 1. Two-column account book: mostly used for ordinary journals and transfer journals.

Meaning: The two-column account book refers to the account book with only two basic amount columns: debit and credit.

2. Three-column account books: mostly used for journals, general ledgers and detailed accounts of capital, creditor's rights and debts.

Meaning: The three-column account book is a book with three basic columns: debit, credit and balance.

3. Multi-column account books: income, cost, expense ledger, profit and loss ledger, business entertainment expenses, depreciation of fixed assets of the management department, travel expenses and many other columns.

Meaning: A multi-column account book refers to an account book in which several columns are divided into several columns according to the needs of the two amount columns (debit and credit) of the account book.

4. Quantity and amount account books: raw materials, inventory goods, finished products and other detailed accounts.

Broad and broad definition: The quantity-amount account book has three columns: debit, credit and balance, and is divided into three sub-columns: quantity, unit price and amount, so as to reflect the physical quantity and value of property and materials.

The raw material ledger should be used in the quantity-amount book.

The raw material ledger is the book of the detailed accounting of the inventory materials. The detailed accounting of inventory materials is an important part of material accounting. The material ledger is generally composed of loose-leaf cards.

In advance, the finance and accounting department shall fill in each material, record the warehouse number, material catalog number, material card number and other relevant items, and register them in the special schedule, and hand them over to the material warehouse keepers to sign for receipt.

Quantity-type account book: In the three columns of debit, credit and balance, there are three sub-columns of quantity, unit price and amount to reflect the physical quantity and value of property and materials. Quantity-amount books are books that record both quantity and amount.

Main accounting treatment of raw materials:

1. For the raw materials purchased and inspected in the warehouse, the raw materials shall be debited according to the planned cost or actual cost, and the "material procurement" or "materials in transit" account shall be credited according to the actual cost, and the "material cost shall be debited or credited according to the difference between the planned cost and the actual cost".

2. For the raw materials that have been self-made and inspected in the warehouse, the raw materials shall be debited according to the planned cost or actual cost, the "production cost" and other accounts shall be credited according to the actual cost, and the "material cost difference" account shall be debited or credited according to the difference between the planned cost and the actual cost.

3. For materials added in other ways, the raw materials shall be debited according to the planned cost or actual cost when the material is inspected and stored in the warehouse, the actual cost of the materials determined in different ways shall be credited to the relevant accounts, and the "material cost difference" account shall be debited or credited according to the difference between the planned cost and the actual cost.

4. For the materials used in production and operation, according to the planned cost or actual cost, the accounts of "production cost", "manufacturing expense", "sales expense" and "management expense" shall be debited, and the raw materials shall be credited.

Quantity-amount books are suitable for sub-ledgers such as raw materials and inventory goods.

Accounting liquid land account book, referred to as account book, refers to the book composed of account pages of a certain format, based on the audited accounting vouchers, comprehensively, systematically and continuously recording various economic operations.

The general quantity amount formula is applicable to all kinds of property and materials that need to be calculated for both the amount and the physical quantity.

Generally, the number of trillions of buried amount of account books is as follows: raw materials, inventory goods, material procurement, fixed assets, and low-value consumables in use. and so on, generally in the form of quantity and amount.

1. Classified accounting.

2. The quantity-amount sub-ledger has three columns: quantity, unit price and amount respectively for debit income, credit issuance and balance balance. Applies to accounts that are both amounting and quantifying.

The basic contents of the accounting book:

1. The cover is mainly used to indicate the name of the account book, such as the general ledger, various sub-ledgers, inventory cash journals, bank jujube deposit journals, etc.

2. The title page is mainly used to list the use information of accounting books, such as account index, account book activation and management personnel list.

3. The account page is the main carrier used in the account book to record economic business, including the name of the account, the date column, the type and number of the voucher, the summary column, the amount column, as well as the basic content such as the total page number and the number of sub-account pages.

The quantitative account books are used by all kinds of enterprises and institutions, including private enterprises, state-owned enterprises, joint ventures, ** institutions, non-profit organizations, etc.

The quantitative account book is a financial management tool based on accounting systems and principles, which is designed to record and reflect the economic activities of enterprises. By recording the quantity and amount of each transaction, the quantity and amount of the account reflects the economic activity, financial status and operating results of the enterprise or institution. This includes a variety of items such as assets, liabilities, owners' equity, revenues, costs, and expenses.

The advantages of such a book are as follows:

1. It is beneficial for enterprises or institutions to better monitor economic activities and financial conditions, discover economic risks and opportunities in a timely manner, and improve the accuracy and effectiveness of decision-making.

2. It can improve financial transparency and compliance, follow accounting systems and principles, and better meet the requirements of relevant laws and regulations, industry norms and internal control.

The quantitative account book is an important tool for financial management and decision-making of enterprises or institutions, which provides a guarantee for the healthy development of enterprises and makes important contributions to social and economic development.

Disadvantages of quantity-amount books:

1. There may be data omissions and misstatements.

The quantity-amount account book records the quantity and amount of each business, which requires the cooperation and active maintenance of various departments, otherwise there may be data omissions or misstatements, resulting in inaccurate records. For example, problems such as incorrect inventory quantities or incorrect payments may have an impact on the company's decision-making and operations.

2. Records are cumbersome and require continuous investment of time and human resources.

Quantitative and quantitative account books need to be recorded continuously and in detail, which has a large workload on financial personnel, and requires a certain amount of time and human resources to be recorded. If it is not recorded in time, the data may be omitted, resulting in deviations in financial management and even losses to the enterprise.

3. Not applicable to some industries and special conditions.

Quantitative account books are mainly suitable for manufacturing enterprises and service industries, and if the economic business or industry of the enterprise is different, its financial record method will be different. For example, the assets of a knowledge-based enterprise are not based on material assets, but on intangible assets such as innovative talents, and these elements may be ignored in the quantitative and monetary account books, making it difficult to carry out comprehensive and accurate financial management of the enterprise.

Here's the answer:The page of the quantity-amount sub-ledger is divided into quantity and amount columns according to income, issuance, and balance. This format is suitable for both amounts that need to be calculated.

It is also necessary to carry out the detailed accounting of various property and materials for physical quantity accounting, such as:"Raw materials"、"Finished products"and other property and material accounts.