How to keep the general ledger and how to keep the general ledger

If you have a balance in the past, you need to register the balance first, write the previous year's carryover in the summary column of the first line of the account page, etc., and then make a new account. If it is a newly established enterprise and there is no opening balance, it can be directly booked according to the account summary table, one account per page, assets, liabilities, profits and losses, and owners' equity. The balance will be settled after the credit is completed.

Then, according to the balance trial balance, the balance sheet is filled in.

The total of this month is 50, and the total of this month is 350Use it in the summary column"Total for the month"I indicate that I fill in the total number of this month in the amount column and use it in the next row"Cumulative"Indicates the cumulative amount incurred from the beginning of the year to the settlement period.

The general ledger is registered in the same direction according to the summary table, and the debit side of the current month's occurrence is 50, and the total is written as 50

The first 300 is carried forward from the previous year and is registered in the Balance column.

You can make an account summary table and register each account based on the total number of accounts in the account summary table.

It is sufficient for the general ledger to register once a month, summarize the debit and credit amounts of an account in the current month, calculate their balances, and then reconcile them with the sub-ledger after registration.

When registering the general ledger, the summary column is filled in due to the different accounting procedures of each unit, and the content of the summary is not the same, generally should be filled in the summary column with "carryover from the previous year", "total this month", "cumulative this year", etc., in addition, the start and end number of the voucher summary should also be filled.

Each ledger account occupies at least one page, and frequently used accounts have a few more pages.

The general ledger (also known as the general ledger) is an account book based on the ledger account (also known as the general ledger account), which is used to classify and register all the economic operations of a unit, and provides information on the overall accounting of assets, liabilities, capital, expenses, costs, revenues and results. The "Specification" does not make uniform provisions on the specific form of the general ledger, and each unit can set up the general ledger according to the needs of the bookkeeping methods and accounting procedures adopted.

a) Three-column type.

In the case of debit and debit accounting, you can use a general ledger with columns for debits, credits, and balances. There are two types of account page formats, one is to set up the "Offset Account" column in the debit amount column and the credit amount column, and the other is not to set the "Offset Account" column in the credit column.

b) Multi-column.

In order to meet the need to register in conjunction with sequence records and general classification records, a multi-column general ledger can be used. This kind of general ledger is called a journal general ledger.

c) Checkerboard style.

In order to simplify the bookkeeping work, the checkerboard general ledger can also be used, that is, the general ledger that reflects the amount incurred in the current period and the opening and closing balances according to the correspondence of the general ledger accounts. Generally, the "name of the account payable" is set vertically, and the "opening balance (two columns of debit and credit)", "name of the account payable", "closing balance (two columns of debit and credit)" are set horizontally.

4) Account summary table.

The account summary table should be used instead of the general ledger, which should be a account summary table with opening balances, current period amounts and closing balances, and only the account summary table with current period amounts cannot be used to replace the general ledger.

The general ledger should generally be stapled to protect the security and integrity of the general ledger records, but the general ledger of the account summary table can be loose-leaf.

Bookkeeping method at a glance: with the simplest tool bookkeeping, you can use excel to record every expenditure, you can also use it to do the analysis of expenditures, classify each consumption, list the categories of daily expenses according to personal circumstances before bookkeeping, and then include each consumption in the corresponding category, list the monthly trend chart of deposits, we not only need to know how much money is spent, but also need to know the scale of property and the distribution of property.

1. Use the simplest tools to keep accounts.

Personal and family spending is simple and can be done with the simplest tool, excel. You can use Excel to record every expense, and you can also use it to analyze your expenses. Although those payment apps or bookkeeping software can realize the function of automatic bookkeeping, sometimes the classification is inappropriate and needs to be manually adjusted, and the records of multiple apps cannot be automatically summarized and must be added manually, which is difficult to achieve the ultimate purpose of bookkeeping.

2. Categorize each consumption.

Each consumption has certain attributes, such as food attributes, transportation attributes, entertainment attributes, etc. We look at our consumption structure from various attributes and measure whether our consumption is reasonable. Therefore, before bookkeeping, list the categories of daily expenses according to personal circumstances, and then include each consumption in the corresponding category, such as the expenditure on eating and buying vegetables into the food category, and the long-term use items such as computers and mobile phones are included in the long-term necessities.

Another important point is that the bookkeeping must be complete, and Mo will not write it down because the amount is small. Because of the small expenses we ignore, the more we spend, the more we spend, is also a lot of money. When the number of small expenditures is high, we can regularly aggregate the consumption expenditures of the same category to reduce the amount of bookkeeping.

3. Analyze consumption regularly.

The ultimate purpose of bookkeeping is to reasonably plan the wealth of individuals or families by understanding the income and expenditure of individuals or families. If we simply summarize each consumption record and don't analyze it, we get just a number that doesn't help with estate planning.

The recording method of the general ledger includes the direct registration method of accounting vouchers, the registration method of summary accounting vouchers and the registration method of account summary table, and the specific registration method: direct registration method of accounting vouchers, registration method of summary accounting vouchers, and registration method of account summary table.

1. Direct registration method of accounting vouchers: enterprises prepare accounting vouchers according to the original vouchers or summarize the original vouchers, and then register the general ledger one by one according to the accounting vouchers.

2. Registration method of summary accounting vouchers: enterprises summarize the accounting vouchers of this period according to a fixed date (generally ten days), prepare the corresponding "summary accounting vouchers", and then register the general ledger according to the "summary accounting vouchers".

3. Registration method of account summary table: according to all accounting vouchers, the enterprise prepares the corresponding "account summary table", and then registers the general ledger according to the "account summary table", and the general ledger only does one operation per month, that is, according to the "current month's amount in the account summary table" (debit, credit) for registration.

Responsibilities of the General Ledger Accountant

1. Responsible for checking whether the bank deposit balance and cashier's cash are consistent with the actual account, and also need to check with the ERP system.

2. Responsible for reviewing cash receipts and disbursements. Check whether the calculation of the documents is correct, whether it complies with the relevant regulations, whether the size and amount are consistent, whether the relevant signatures and seals are complete, and whether the items are complete.

3. Responsible for reviewing the accuracy of the inventory table and the accuracy of the physical account of the warehouse, ensuring that the physical account of the warehouse is consistent with the data and amount of the general ledger and the sub-ledger, and ensuring that the accounts are consistent. Review the profit and loss report prepared by the cost accountant every month, and report the profit and loss to the financial manager and the general manager for approval, and then carry out the relevant accounting treatment in accordance with the regulations.

4. Responsible for the accounting voucher processing of the original voucher that has been audited on a regular basis, and regularly pass it to the financial manager for review, and register it as a formal accounting voucher after the audit is correct. Filling in the accounting vouchers shall be consistent with the accounts, complete in content, and true in figures.

How to keep accounts in the general ledger**

The general ledger, also known as the general ledger, is an account book that is classified and registered according to accounting entries, which can comprehensively and comprehensively reflect and record the asset movement and financial disclosure caused by economic development.

Register the general ledger. Register one by one according to the accounting documents;

Summarize the current accounting vouchers according to the fixed date, finalize the "accounting voucher summary", and then register the general ledger according to the "accounting voucher summary";

According to all the accounting vouchers, the "voucher summary table" is determined, and then the quota of the borrower and the borrower in the "voucher summary table" is registered;

Differences between the accounting voucher induction method and the account induction method:

Account selection is set according to the order of the first level of accounts.

The page number of each account should be set according to the company's freight volume, and the sub-ledger is usually loose-leaf for easy addition.

The registration of the sub-ledger is basically the same as that of the daily account registration, and it is all filled in according to the account on the voucher; However, the general ledger should be filled in according to the accounting summary voucher, registered 1-3 times a month, and should also be decided according to the company's freight volume.

Account details should reflect the specific status of each business process.

Summary of the knowledge points in the chapters of the primary accounting title exam, I wish you easy to obtain evidence.

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