(a) Three-column type& z h1 q( z0 `
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In the case of debit and credit accounting, you can use a general ledger with columns by debit, credit and balance. There are two types of page format, one is in the debit amount column and credit amount column and then set up the "other account" column, the other is not in the debit and credit columns set up the "other account" column.
(2) multi-column
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In order to adapt to the needs of the sequential records and general ledger records together, can be used multi-column general ledger. This type of general ledger is called a journal ledger.
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(C) Checkerboard
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In order to simplify the work of bookkeeping, you can also use the checkerboard type of general ledger, that is, in accordance with the corresponding relationship between the general ledger accounts reflecting the amount of the current period and the opening and closing balances of the general ledger. Generally, the vertical set up "should borrow the name of the account", horizontal set up "opening balance (debit and credit columns)", "should be credited to the name of the account", "should be credited to the name of the account". Closing balance (debit and credit columns)" and so on. - a# h- p( f' o5 |/ Z3 _
(D) summary of accounts * V. e* n5 e! W; W* s
The use of summary of accounts instead of the general ledger, should be the opening balance, the current period and the closing balance of the summary of accounts, only the current period can not be used in lieu of the general ledger summary of accounts.7 `& |0 @2 @, q& ; N( N1 d+ G4 h$ q
The general ledger should generally be in stapled form, which helps to protect the security and integrity of the general ledger records, but the summary statement of accounts ledger can be loose-leaf.
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The setup of accounts
I. General Ledger) T8 t4 d+ T) v9 R: H8 T1 [% s3 y
Asset Classes:
1, cash on hand 2, bank deposits 3 Y8 m" v/ S& j# n) {
3, receivables and temporary Payments 4, Fixed Assets
Liabilities:- \; G, W. v! Z4 v
1, Borrowings 2, Escrow 3, Receivables and Temporary Payments
Net Assets:% g8 p/ J4 f2 k1 ^ l
1, Utility Funds 2, Fixed Funds 3, Restricted Funds
4, Utility Balances 5, Work-Study Balances 6 U, O- i% Q
Income: 6 \; v0 T( [( n% t/ K
1、Education funding allocation 2 Education surcharge allocation
3、Appropriated to the special fund 4、Diligent work and thrift income 5、Other income
Expenditure:, A- l+ m, J5 C3 n, D: F- O' O
1、Earmarked expenditures 2、The career Expenditures 3, work-study expenditures
Two, cash journal 4 K! z( d1 C! G8 Z
Three, bank deposit journal) t7 {' P; F; m( [" g2 s& p b
Three-column account " J. n) l/ F# B- l& o' d% \! b! s& @
Which:
1. Receivables and provisional payments: {. d4 Z7 K6 Q/ Z- X( A* N
2, Borrowings
3, Escrow (1) Book Fees (2) Workbook Fees (3) Structural Salaries
4, Payables and Suspense Deposits
5, Fixed Assets Ledger% J# b3 T( e% k5 G" G" w2 W o
6, Multi-column Ledger
1. Business Fund (1) General Fund (2) Investment Fund
2. Specialized Fund (1) Repair and Purchase Fund (2) Employee Benefit Fund) v& J( V2 V1 j% w
3. Appropriations for Educational Expenses9 B1 b/ `' L0 G( E' I3 N( h* L
4. Appropriations for Specific Purposes( |) X% A* T0 ~3 ~' h2 k
5. Earmarked Expenditures
6. Business Expenditures (1) Personnel Expenditures - Grade Salaries - Job Salaries - Job Salaries -Allowances -Social Security Contributions -Others
(2) Public Expenditures - Office expenses - Training expenses - Cultural and sports activities - Water expenses - Heating expenses --Travel, post and telecommunication expenses --Equipment purchase expenses --Library materials expenses --Maintenance expenses --Others
(3) Expenditures for subsidies to individuals and families --Retirement expenses --Retirement expenses -Pensions and living allowances -Medical expenses -Others
7. Expenditures for work-study
8. Other Income (1) Piecemeal Income (2) Rental Income (3) Interest Income