Accounting Method For Multi Column Journal Registration General Ledger

Based on multi column cash journal and bank deposits

In the case of registered general ledger, there are two ways of accounting treatment:

First, the cashier will register daily cash and bank income journal and expenditure Journal on the basis of the collected payment voucher after the audit. The total amount of expenditure on the daily journal should be charged daily into the income journal, and the total balance will be calculated.

Accountants should strengthen the inspection and supervision of multi column cash and bank deposit journal entries, and be responsible for registering general ledger accounts at the end of the month according to the total number of columns in multi column cash and bank deposit journal columns.

The second method is to set up cash register and bank deposit register book, and register by cashier on the basis of the collected payment voucher after verification, so as to grasp the situation of cash in cash and check the receipts and payments with the bank in time.

According to the daily summary of the registration of multi column cash and bank deposit journal, and at the end of the month, according to the multi column journal registration general ledger.

The cashier register is checked with the multi column cash and bank account journal.

The first practice can simplify the accounting work, and the second methods can be strengthened.

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In short, using multi column cash and bank journal can reduce the compilation of receipts, simplify the general ledger registration, and clearly reflect the corresponding relationship between accounts, and understand the ins and outs of cash and bank account receipts and payments.

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There are many kinds of errors frequently encountered in accounting work, which are mainly reflected in the following: the summary of accounts receipts is uneven, the general ledger is uneven, and the sum of the balances of the subsidiary ledger accounts is not equal to the balance of the general ledger account; the balance after the bank account is adjusted is inconsistent with the bank statement.

There are mainly three kinds of recording errors in practical work:

(1) accounting principles and principles are mistaken.

The emergence of such errors refers to errors in accounting documents, such as the filling of accounting documents, the setting of accounting subjects, the selection of accounting forms, and the design of accounting procedures.

For example, the provision of prescribed accounting subjects should not be established, but should not be set up, resulting in untrue assets, liabilities and owners' rights and interests.

(2) accounting errors.

The main performance is three kinds of omission, repetition and mistake.

It is also wrong to remember accounting subjects.

It's wrong to remember the direction of bookkeeping, misuse the bookkeeping ink (blue black ink uses red water, or red water misuses blue black ink), and mismarks the amount.

(3) calculation error.

The main performance is to use the wrong calculation formula; to choose the wrong calculation method; to choose the wrong unit of measurement and so on.