Is bank account and cash on hand the general ledger of the account

The bank deposit account and the cash on hand account are the general ledgers.

General ledger refers to the general ledger book, also known as the general ledger. It is a ledger book that opens accounts according to general classification accounts, and is used to register all economic transactions, carry out general classification accounting, and provide general accounting information. The accounting information provided by the general ledger is the main basis for the preparation of accounting statements, and any unit must set up a general ledger.

The general ledger is generally in the form of a stapled book. The page format of the general ledger generally adopts the three-column format of "debit", "credit" and "balance", and according to actual needs, the "offset account" column can also be added in the "debit" and "credit" columns. The page format of the general ledger can also be in a multi-column format, such as combining sequence records and general ledger records into a joint ledger, i.e., a journal general ledger.

The basis and method of registration of the general ledger depends mainly on the form of accounting used. It can be directly registered one by one according to various accounting vouchers, or the accounting vouchers can be summarized in a certain way, compiled into a summary table of accounts or summary accounting vouchers, etc., and then registered.

The general ledger is a first-level account, and the general is in charge of the detailed accounts.

Hello, No, cash on hand refers to the cash that is placed in your company, and bank account refers to the money that the business keeps in the bank, and the two are different.

It's just the composition of monetary funds, not the general ledger, of course.

The registration method of the general ledger of cash in hand is to fill in the specific date of the transaction, that is, the date of the accounting voucher, and the date of the summary voucher under the method of registering the general ledger day by day, and the date of the summary voucher under the method of summarizing the general ledger. The direction of the balance is recorded in the debit or credit column, if the balance is on the debit side, then the debit word is written, and if the balance is on the credit side, the credit word is written. If the closing balance is zero, write flat words in the debit or credit column, and put a symbol in the middle of the balance column, etc.

The specific method of cash in hand ledger registration is as follows:

1. Fill in the word and number of the voucher on which the registration of the general ledger is based in the voucher number column;

2. In the case of registering the general ledger according to the accounting voucher, fill in the word and voucher number of the accounting voucher;

3. In the case of according to the account summary table, fill in the Kehui and its number;

4. Fill in the summary column with a brief content of the voucher on which it is based;

5. For the unit registered in the general ledger according to the accounting voucher, it should be consistent with the summary content in the accounting voucher;

6. For the unit that registers the general ledger according to the account summary table, the words of the account summary table of a certain month or the account summary table of a certain day of a certain month should be filled;

7. Fill in the debit or credit amount of each general ledger account recorded on the voucher on which the credit amount is based.

Legal basis] Law of the People's Republic of China on the People's Bank of China

Article 26 The People's Bank of China shall organize or assist in organizing a clearing system among financial institutions, coordinate liquidation matters between financial institutions, and provide liquidation services. The specific measures shall be formulated by the People's Bank of China. Article 33 The People's Bank of China has the right to require financial institutions to submit balance sheets, profit and loss statements, and other financial and accounting statements and materials in accordance with regulations.

Article 34 The People's Bank of China shall be responsible for uniformly compiling national financial statistics and statements and publishing them in accordance with relevant State regulations. Article 40 The People's Bank of China shall, within three months after the end of each fiscal year, prepare balance sheets, profit and loss statements and relevant financial accounting statements, and prepare an annual report, which shall be published in accordance with relevant State regulations.

It depends on the accounting treatment method adopted by each company 1, directly registering the general ledger according to the audit of the correct accounting voucher 2, registering the general ledger according to the summary accounting voucher 3, registering the general ledger according to the account summary table, expanding the information: the registration method of the general ledger: 1. Registering the general ledger in the form of accounting vouchers, and registering directly according to the accounting vouchers on a regular basis (3 days, 5 days or 10 days), in this form of accounting, the original voucher summary table should be prepared according to the original vouchers as much as possible, Fill in the accounting voucher according to the original voucher summary table and the original voucher, and register the general ledger according to the accounting voucher.

2. The general ledger can be registered in the form of account summary table, and the general ledger can be registered according to the account summary table prepared by the regular summary. The account summary table is compiled according to all the accounting vouchers that occur every month, and the account is used as a classification marker. Login process:

1. Fill in the name of the enterprise in the general ledger account book directory, and fill in the name or number of the four seasons account on the general ledger account page in the order of the account summary table. 2. Fill in the date column on the day at the end of the month, and fill in the summary column with "Summary No. 1 Voucher", and write as many vouchers as there are in this month. 3. The debit fills in the total amount of the month, and the credit side does the same, fill in the accumulation correctly, and draw a horizontal line with a red pen with the help of a ruler.

4. Fill in the balance, compare it with the account balance table whether it is correct or not, write "debit" on the debit side, fill in "credit" on the credit side, and all the accounting subjects can be filled in.

Hello dear, I'm glad to be able to help you answer the above content for reference.

First, the nature is different.

1. Cash in hand: refers to the currency deposited in the financial and accounting department of the enterprise and managed by the cashier.

2. Bank deposits: It is the money stored in the bank and is a component of monetary funds.

Second, the form is different.

1. Cash in hand: Cash in hand exists in the form of things.

2. Bank deposits: Bank deposits are the funds deposited by enterprises in banks, which belong to the immaterial form.

Third, the characteristics are different.

1. Cash in hand: cash in hand is the most liquid asset of the enterprise, and the enterprise should strictly abide by the relevant national cash management system, correctly carry out the accounting of cash receipts and expenditures, and supervise the legality and rationality of the use of cash.

2. Bank deposits: Every enterprise must open a deposit account with the People's Bank of China or a professional bank to handle deposits, withdrawals and transfer settlements, and the monetary funds of the enterprise, except for a small amount of cash that can be kept within the specified limit, must be deposited in the bank.

The difference between cash on hand and bank deposits is:

1. The meaning is different.

Cash on hand: refers to the cash retained by an entity in the course of its operations for sporadic payments.

Bank deposits: refers to the monetary funds deposited by enterprises in banks or other financial institutions.

2. Different forms.

Cash on hand: in the form of physical goods.

Bank deposits: It is the funds deposited by enterprises in the bank, which is a non-physical form.

3. The registration is different.

Cash on hand: Cash paid at the time of onboarding.

Bank deposits: Cash payments made by transfer are credited to the bank account.

4. The limits are different.

Cash in hand: determined by the opening bank according to the actual needs of the opening unit and the distance from the bank.

Bank deposits: There are no specific regulations at this time.

The differences between cash on hand and bank deposits are:

1. The meaning is different.

Cash in hand refers to the cash retained by the unit in order to meet the needs of sporadic payment in the course of operation.

Bank deposits refer to the monetary funds deposited by enterprises in banks and other financial institutions.

2. Different forms.

Cash in hand is in the form of physical goods;

Bank deposits are the funds deposited by enterprises in banks, which are a non-physical form.

3. The registration is different.

When keeping entries, the money paid in cash is cash in hand, and the money paid by transfer is recorded as bank deposits.

4. The limits are different.

The limit of cash in hand shall be determined by the opening bank according to the actual needs of the opening unit and the distance from the bank.

Bank deposits are not specified.

In fact, it is very simple, cash in hand is the cash in your company, not necessarily below 1000 yuan, depending on the specific needs, bank deposits are the money stored in the bank of the enterprise, when keeping entries, as long as you pay in cash is cash in stock, the money paid by transfer is recorded in the bank deposit. It does not mean that a large amount is a bank deposit, but it can also be cash in hand.

The reimbursement you pay in cash is cash in hand, and the money you pay in the form of transfers, checks, etc., is bank deposits.

If you pay more than 1,000 reimbursements in cash but the bank deposit is recorded, then you have to find the vouchers one by one when you check them, and change them back when you find them, which is very troublesome.

Bank deposits. Because you are not using cash, but directly from the bank's deposit account, it only reflects the change in the balance of the bank account. If you are using cash in units, then the amount of cash on hand should be recorded.

Regardless of the note, the borrower must also have the same account processing in order to balance.

The specific steps of designating "cash in hand" as the cash ledger account and "bank deposit" as the bank ledger account in Yonyou T3 are as follows:

The materials we need to prepare are: computer, UFIDA T3.

1. First of all, we open UFIDA T3, click to open the basic settings, choose to open the "Financial Regret" in the basic file, and then select "Accounting Account".

2. Then we click on the "Stool Designated Account" in the upper left corner of the pop-up window, and then choose to add "Cash in Stock".

3. Then click on Zao Bishu to select "Bank Account", and click to select to add "Bank Deposit".

The difference is that the meaning is different, the form is different, the account is different, and the limit is different.

Cash on hand: refers to the cash retained by an entity in the course of its operations for sporadic payments. Bank deposits are the monetary funds deposited by enterprises in banks or other financial institutions.

Cash on hand: in the form of physical goods. Bank deposits: It is the funds deposited by enterprises in the bank, which is a non-physical form. Cash on hand is the cash paid at the time of entry.

Bank deposits are transfers, and cash payments are credited to bank accounts. Cash in hand: determined by the opening bank according to the actual needs of the opening unit and the distance from the bank. Bank deposits: There are no specific regulations at this time.

Cash on hand refers to the currency deposited in the accounting department of the enterprise and managed by the cashier. Cash in hand is the most liquid asset of an enterprise, and the enterprise should strictly abide by the relevant national cash management system.

Correctly carry out the accounting of cash receipts and expenditures, and supervise the legality and rationality of the use of cash.

The cash on hand limit refers to the maximum amount of cash that is allowed to be retained in accordance with regulations to ensure the daily sporadic payments of each unit. The limit of cash on hand is determined by the opening bank.

It is approved according to the actual needs of the account opening unit and the distance from the bank. The limit is generally determined according to the cash required for the unit's daily sporadic expenses for 3-5 days. The cash on hand limit for account opening units in remote areas and inaccessible areas may be determined according to the needs of daily sporadic expenses of more than 5 days but not more than 15 days.

Bank deposits are money deposited in banks and are a component of monetary funds. According to the provisions of China's cash management system, every enterprise must be registered with the People's Bank of China.

Or a professional bank to open a deposit account, for deposits, withdrawals and transfer settlement, the monetary funds of the enterprise, in addition to within the prescribed limit, can keep a small amount of cash, must be deposited in the bank, the bank deposits of the enterprise mainly include: settlement account deposits, letter of credit deposits, foreign deposits, etc. The cashier is responsible for the collection and disbursement of bank deposits.

Every bank deposit income and expenditure transaction must be based on the original document that has been verified and correct.

Preparation of accounting vouchers.

The specific steps of designating "cash in hand" as the cash ledger account and "bank deposit" as the bank ledger account in Yonyou T3 are as follows:

The materials we need to prepare are: computer, UFIDA T3.

1. First of all, we open UFIDA T3, click to open the basic settings, choose to open the "Financial Regret" in the basic file, and then select "Accounting Account".

2. Then we click on the "Stool Designated Account" in the upper left corner of the pop-up window, and then choose to add "Cash in Stock".

3. Then click on Zao Bishu to select "Bank Account", and click to select to add "Bank Deposit".