General ledger accounts and sub ledger accounts are classified into what their accounts are classifi

The general ledger account is an account opened according to the general ledger account, and all enterprises, organs and institutions should open a general ledger account according to the first-level accounting subject for general classification accounting. The sub-ledger account is an account used to provide more detailed economic information about the general sub-ledger account, and is used to carry out detailed sub-accounting of the specific content of the accounting elements.

The relationship between the general ledger account and the sub-ledger account is the relationship between the unified and the reconciled. The aggregate accounting information provided by the general ledger account is a synthesis of the information related to the detailed ledger account; The detailed accounting information provided by the sub-ledger account is the concretization of the general sub-ledger account information. Therefore, the general ledger account and the subordinate subledger account are reconciled and reconciled.

Why you should set up an accounting account.

Accounting accounts are set up according to ledger accounts, which are the names of accounts and the basis for the existence of accounts. Whereas, an account is a materialization of an accounting account. Each ledger account has an account corresponding to it, such as asset class, there is an asset account, profit class has a profit account, owner equity class has an owner equity account, and so on.

Based on the needs and characteristics of the accounts, the corresponding accounts are opened according to the general classification accounts, secondary accounts and detailed classification accounts, so as to facilitate the classification, aggregation, generalization and specific and detailed accounting of data.

What is the relationship between the general ledger and the subledger.

The internal connection between the general ledger and the sub-ledger account has the following two points: The economic business content reflected by the two is the same, for example, the general ledger account of "materials" and the detailed accounts such as "raw materials" and "auxiliary materials" to which it belongs are used to reflect the sending, receiving and closing of materials; The original basis for registering the ledger is the same, and the vouchers and original vouchers for the registration of the general ledger account and the registration of the detailed ledger account are the same.

The relationship between the general ledger account and the detailed ledger account: The general ledger account is the reconciliation account of the subordinate sub-ledger account, and plays a controlling role in the sub-ledger account. The sub-ledger account is the subordinate account of the general ledger account, which plays an auxiliary role in the general ledger account to which it belongs.

The accounting objects of the general ledger account and the sub-ledger account to which they belong are the same, and the accounting information they provide complements each other, and only by combining the two can the same accounting content be reflected in both general and detailed terms. Therefore, the general ledger account and the sub-ledger account must be registered in parallel. Parallel registration refers to the method of recording each economic transaction on the one hand to the relevant general ledger account and on the other hand to the detailed ledger account to which it belongs, based on accounting vouchers.

The differences between general ledger accounts and detailed ledger accounts are as follows:

Difference Between General Ledger and Subsidiary Ledger:

1. The role of the two is different, and the economic indicators provided by the general ledger are the synthesis of the information of the sub-ledger, which plays a coordinating role in the subordinate sub-ledger; The sub-ledger is a supplement to the relevant general ledger and plays a detailed role.

2. The two reflect the different levels of detail of the economic content, and the general ledger reflects the general situation of the increase and decrease of funds, and provides general information; The sub-ledger reflects the details of the movement of funds and provides detailed information on a certain aspect; Some sub-ledgers can also provide physical quantity indicators and labor volume indicators.

Connection between the general ledger account and the subledger:

1. The original basis of the registration account book is the same, and the accounting vouchers and original vouchers of the registered general ledger account and the registered detailed ledger account are the same.

2. The economic business content reflected in the two is the same.

Key points for parallel registration of the general ledger and the subledger:

1. For each economic business that needs to provide its detailed indicators, it shall be credited to the general ledger account at the same time as the relevant detailed ledger account belonging to the general ledger account for the same period according to the accounting voucher after the audit is correct, (the basis is the same).

2. The direction of the registered general ledger and its subordinate subledger should be the same.

3. The amount credited to the general ledger account is equal to the amount credited to each sub-ledger account to which it belongs.

The classification of general ledger accounts and sub-ledger accounts is based on the types of economic events, the importance of economic events, financial reporting and management needs, legal requirements and accounting standards, the company's internal organizational structure and management structure, past accounting experience and management needs.

1. Types of economic matters.

Depending on the economic situation, the account can be divided into different general ledger accounts and sub-ledger accounts. For example, an enterprise can set up a general ledger account including assets, liabilities, owners' equity, costs and expenses, and income, and set up corresponding detailed ledger accounts under each general ledger account, such as assets can be divided into cash, inventory, accounts receivable, etc.

2. The importance of economic matters in imitation.

Depending on the importance and frequency of economic events, accounts can be divided into general ledger accounts and detailed ledger accounts. General ledger accounts can be set up for high-importance and frequently occurring events, while detailed ledger accounts can be set up for relatively minor or less frequent events.

3. Financial reporting and management needs.

Depending on the financial reporting and management needs, general ledger accounts and detailed ledger accounts can be divided. The general ledger account can provide an overall picture of the financial situation and operations, while the detailed ledger account can provide more specific information to help managers make day-to-day decisions and monitoring.

4. Legal provisions and accounting standards.

In accordance with the requirements of legal provisions and accounting standards, the general ledger account and the detailed ledger account are divided. Different laws and guidelines may have specific rules for the classification of accounts, which need to be classified according to the corresponding standards.

5. The company's internal organizational structure and management structure.

According to the company's organizational structure and management structure, it can be divided into general ledger accounts and sub-ledger accounts. Depending on the department or business unit, the corresponding general ledger account can be set up, and the corresponding sub-ledger account can be set up under each general ledger account.

6. Past accounting experience and management needs.

According to the past accounting experience and management needs, the general ledger account and the detailed ledger account can be divided. Based on past experience, it is possible to summarize the appropriate account division method for the enterprise to meet the needs of management and reporting.

Answer] :d general ledger account is an account book that is registered according to the general ledger account classification to provide general accounting information and simple interest, and the detailed ledger is an account book that registers economic transactions in a classified and continuous manner to provide detailed accounting information, and the level of detail of accounting information is different between the two.

Difference between General Ledger Account and Detailed Ledger Account:The conversion is different, the warrants and share options are different, the external management methods are different, and the accounting base units are different.

1. The conversion is different.

For convertible companies, the adjustment item for the numerator is the after-tax effect of interest, etc., which has been recognized as an expense for the current period of the convertible account, when calculating the general ledger account, while the adjustment item for the sub-ledger account is the weighted average of the number of shares converted into common shares assuming that the convertible corporate bonds are at the beginning of the current period or on the issue date.

2. Warrants and stock options are different.

Dilution should be considered when the exercise of the general ledger account, etc., is lower than the average common stock market for the current period. Basic earnings per share is calculated, and the amount of net profit as a numerator remains unchanged; The adjustment item for the denominator of the sub-ledger account shall be the number of additional shares of common stock calculated in accordance with the formula specified in Article 10 of this standard, and the time weight shall also be taken into account.

3. The external management method is different.

The general ledger account should be calculated on an annual basis and prepaid in monthly or quarterly instalments. The detailed ledger account believes that the primary purpose of income tax accounting should be to recognize and measure the impact of accounting and tax law differences on the future economic inflow or outflow of the enterprise, and put the assets and liabilities of the enterprise affected by income tax accounting in the first place.

4. The basic unit of accounting is different.

The basis of accounting is different, the general ledger account is based on the industrial activity unit as the basic accounting unit, while the detailed ledger account is based on the independent accounting unit as the basic accounting unit.

Answer: Kaysen]: b

The account is divided into general ledger account and detailed ledger account according to the detailed tracking of the indicators provided. The sub-ledger is a supplement to the general ledger account, which can reflect the details of economic activities and provide more comprehensive information to meet the needs of economic management. Therefore, choose B.

Answer]: B The general ledger account is a general reflection of a certain type of economic business, and the sub-ledger is a record of the specific economic business in the corresponding general ledger account. The subdivision of the large suspect account has the role of supplementary explanation for the general ledger account. Therefore, this question is selected as B.

The relationship between the general ledger account and the detailed ledger account is ().

a.Equal relationship.

b.The relationship between dominating and being controlled.

c.Correspondence.

d.It does not matter.

Correct answer: The relationship between dominating and being dominated.

Analysis: The general ledger account provides the general accounting information is a synthesis of the detailed ledger account information, and the obvious accounting information provided by the detailed ledger account is the concretization of the general ledger account information. Therefore, the general ledger account has a system of control and control over the detailed ledger account.