How to write the number of the accounting book? How accounting documents are numbered

In books, for example, the page number of the sub-ledger is directly pressed by Arabic numerals.

A number, e.g. 01

1. The number of the accounting book refers to the page number sequence number in an account book. The "Accounting Basic Work Specification" stipulates:

1. The number of pages should be compiled in order from the first page to the last page of the bound book (cash in hand, bank deposit journal, general ledger) in the order of the bound book (cash in hand, bank deposit journal, general ledger), and no page skipping or missing number should be allowed.

2. The use of loose-leaf ledgers (various sub-ledgers) should be numbered in the order of accounts, and must be bound into a book regularly. After binding, the pages are numbered in the order in which they are actually used. Add a table of contents with the name and page number of each account.

2. Other relevant provisions on account book numbering.

1. When the accounting books are enabled, the name of the unit and the name of the account book should be written on the cover of the account book. On the title page of the account book, a table of activation shall be attached, including: the date of activation, the number of pages of the account book, the name of the bookkeeper and the person in charge of the accounting institution, and the name seal and the official seal of the unit.

2. All kinds of account books are registered in continuous order according to the order of pages, and no skipping lines or separating pages are allowed. If there is a skip line or a page gap, the blank line or empty page should be written off, or the words "this line is blank" or "this page is blank" should be indicated, and the bookkeeper should sign or affix a seal.

3. When each account page is registered and carried forward to the next page, the total number and balance of this page should be settled, written in the relevant columns of the last line of this page and the first line of the next page, and the words "passing page" and "continuing the previous page" should be indicated in the summary column; You can also write the totals and amounts on this page only in the relevant column in the first line of the next page, and indicate the words "Continuation of the previous page" in the summary column.

If you are using a special accounting voucher, you can use the following three methods:

1. If the number of vouchers is small, they can be numbered in date order regardless of type;

2. If the number of vouchers is large, it can be divided into three categories, namely, receipt vouchers, payment vouchers, and transfer vouchers, and each category is numbered continuously in its own order;

3. If the number of vouchers is very large, it can be divided into five categories, namely, cash receipt vouchers, bank deposit receipt vouchers, cash payment vouchers, bank deposit payment vouchers and transfer vouchers, each type of which is numbered consecutively in its own order.

If a voucher number corresponds to several vouchers, you can use the fractional number: for example, voucher No. 5 has two vouchers: (5 1 2) and (5 2 2).

1. If you use software to do the accounting, it is automatically numbered;

2. If the accounts are done manually with simple years, if the number of vouchers is small, they can be numbered in date order regardless of type;

3. If the number of vouchers is large, it can be divided into three categories, namely, receipt vouchers, payment vouchers, and transfer vouchers, and each category is numbered consecutively in its own order;

4. If the number of vouchers is very large, it can be divided into five categories, namely, cash receipt vouchers, bank deposit receipt vouchers, cash payment vouchers, bank deposit payment vouchers and transfer vouchers, each of which is numbered consecutively in its own order.

<> the number of the primary accounting certificate is the certificate management number, which is a serial number issued by the Finance Bureau. The primary accounting certificate belongs to the national vocational qualification certificate, and candidates can pass the national accounting qualification evaluation network.

Make an inquiry. Enter any two of the certificate number (ID card), name, and admission ticket number to query the certificate information and get the certificate number.

The subjects of the primary accounting examination are "Elementary Accounting Practice" and "Fundamentals of Economic Law". The primary accounting title examination is all paperless, and the examination is conducted on the computer. The test questions, answer requirements and answer interface are displayed on the computer monitor, and candidates should use the computer mouse and keyboard to answer the questions on the calculation and answer interface.

Operating environment for this answer:

Brand model: Lenovo X220

System version: Windows 7

Browser: Google Chrome

This method is available for other models and system browsers.

1. Numerical numbering: Sequential numbering, the compilation method of compiling all the general classification subjects from the first order to the last subject is called sequential numbering. The grouping numbering method divides the numbers into groups, with each type of account occupying a separate set of numbers.

At present, China's enterprise accounting system clearly stipulates the adoption of this method. Positional numbering, which is the arrangement of numbers that represent a specific meaning.

2. Alphabet numbering method, because it is often not easy to remember with numerical numbering, sometimes the accounting subjects are numbered according to the Chinese slag pinyin or foreign language letters of the accounting subjects.

3. Mixed alphanumeric and numeric numbering, which has the advantages of both numeric numbering and alphanumeric numbering, is easy to remember and clearly organized. This method is often used in the accounting of inventory materials and goods.

The number above the primary accounting is the primary accounting certificate number, also known as the certificate management number. The management number of the certificate is a number for the management of the professional title management center of the Personnel Bureau, and it is also a basis for evaluating the professional title.

The primary accounting title examination is the implementation of China's unified organization, unified examination time, unified examination syllabus, unified examination proposition, unified qualification standard examination system, (primary) accounting professional and technical qualification examination, in principle, held once a year. Persons who are engaged in accounting work or who do not participate in the work of state organs, social organizations, enterprises, institutions and other organizations can apply for the examination after meeting the registration requirements.

The Elementary Accounting Examination is divided into two subjects: "Elementary Accounting Practice" and "Fundamentals of Economic Law". The full score of each subject is 100 points, and the passing standard of each subject is determined by the standard of the current year of the examination year, and under normal circumstances, 60 points are passed.

The general ledger should fill in the account name and enable the page number in the order of the ledger account number. When the loose-leaf ledger is enabled, the account name and page number should be filled in according to the account to which it belongs, and after the annual closing, the blank account page should be removed and the page number should be filled in.

General Ledger: The format and registration method of the general ledger.

1.The format of the general ledger.

The general ledger is a ledger that is registered according to the general ledger account classification to provide an overview of the accounting information. The most common format for the general ledger is the three-column format, with three basic amount columns: debit, credit, and balance.

2.The method of registration of the general ledger Liang Zen eggplant.

The general ledger can be registered on a case-by-case basis based on accounting vouchers, or on the basis of a summarized account summary table or a summary accounting voucher, etc.