1Regardless of the size of the enterprise, regardless of the level of accounting, the processing of accounting information flow from the following "four books" collection, that is, the general ledger, detailed ledger, cash journal and bank deposits Journal.
2The general ledger is referred to as the general ledger, and generally enterprises have only one general ledger, and the appearance of the use of stapled accounts. The general ledger accounts can be set up by referring to the "Accounting Standards for Business Enterprises - Application Guide" Appendix: Accounting Accounts and Main Accounts.
3 "Accounting Standards for Business Enterprises - Application Guide" appendix *** there are 6 categories of 156 first-level accounting accounts, compared with the previous "Enterprise Accounting System" of 5 categories of accounting accounts, more than one category of "*** similar" accounting accounts, general Enterprises will not be involved. Enterprises can refer to the above six categories of standard accounts when building their accounts, and set up their own general ledger accounts to suit their own characteristics without violating the recognition, measurement and reporting provisions of the accounting standards for enterprises.
4 Detailed ledger, referred to as journal, is an account book that registers the details of a certain type of economic business in a separate account, and usually sets up accounts according to the second level or detailed accounts. Detailed ledger generally use a loose-leaf account, according to the nature of different accounts using different columns. For example, raw materials using multi-column ledger (receipt, issuance, inventory quantity amount type); income, expenses, cost class ledger using multi-column; debt category with three-column type.
5 ledger should be set up for business management services, for example, general business managers are most concerned about the two accounts are accounts receivable and inventory, the status of these two types of assets affects the enterprise's production and sales capacity, constraints on the development of the enterprise, accounts receivable ledger should be set up to focus on aging detailed analysis and bad debt provision details of the provision; inventory ledger in addition to the separate set of raw materials, Inventory ledger in addition to separately set up raw materials, inventory commodities and other detailed accounts, but also according to the age of the inventory, backlog of damage and market conditions, set up the corresponding inventory reserve account.
6 regardless of what kind of business, there are monetary funds accounting issues, cash on hand journal and bank deposit journal is necessary, should be used in bookkeeping. Cash on hand journal requires daily and monthly closure, the balance should be consistent with the cashier's custody of cash on hand, and to eliminate the circulation of funds outside the body, to eliminate the occurrence of "small treasury".
7 bank deposit journal balance should be consistent with the bank statement, the beginning of the month to prepare the bank deposit balance reconciliation statement. Cash flow is the blood of the enterprise, is the financial data that managers must pay attention to every day. Corporate finance staff must be updated and reconcile the monetary fund accounts in a timely manner every day, so that managers can make targeted decisions.