How Do You Use Different Methods To Check Accounts According To Different Accounts?

(1) for accounts that do not need to be calculated monthly, such as accounts receivable, subsidiary ledger and other property and subsidiary ledger, the balance is payable at any time after each bookkeeping. The last balance of each month is the balance at the end of the month.

That is to say, the balance at the end of the month is the balance in the same row of the last economic business record this month.

At the end of the month, only a single red line should be drawn under the last economic record. There is no need to balance the balance again.

(2) cash, bank deposit journal, and monthly account receipts, expenses and other clear ledger. When monthly checkout, there should be a single red line underneath the last economic business record. The sum and balance of the month will be recorded. The total number of the month is marked in the abstract column, and a single red line will be drawn below.

(3) it is necessary to calculate some detailed accounts of the accumulated amount of the year, such as product sales revenue, cost ledger, etc., when the monthly checkout period, the cumulative amount should be calculated from the beginning of this month to the end of this month under the total amount of the month.

At the end of 12, the cumulative amount of the year is the cumulative amount of the whole year.

(4) general ledger accounts usually end with monthly balance.

At the end of the year, in order to reflect the overall picture of the changes in assets, liabilities and owners' equity, and to facilitate checking accounts, we should sum up the total annual amount and the year-end balance of all the general ledger accounts.

The chessboard general ledger and the subject summary table are used instead of the general ledger. At the end of the year, a total sum of subjects and checkerboard general ledgers should be compiled.

(5) it is necessary to conclude certain accounts for the amount incurred this month. If only one economic paction occurs this month, since the amount of this record is the amount of the month, when the checkout time is recorded, only a single red line is recorded on the record, which means that it can be separated from the amount of next month. There is no need to conclude the total number of the month.