The ledger is a kind of register for systematic accumulation of statistical information set up according to the needs of social service industry's statistical information organization and enterprise management. The account includes: the progress account of the basic unit of the main economic indicators of the periodic report of the social service enterprises, the account of the increase, decrease and change of the main economic indicators, the historical statistical account; the progress account of the basic unit of the main economic indicators of the periodic report of the institutions, the account of the increase, decrease and change of the main economic indicators, the historical statistical account; the historical statistical account of the administrative units.
Desk system: First, set up personnel management desk, including: personnel roster, wage rates, positions, types of work, corporate insurance and other content. For the management of human resources and labor costs of enterprises to provide convenience, the enterprise to pay insurance and analysis, adjustment of personnel policy to provide a basis. The second is to set up production products, business sales, important raw materials, equipment, finance, customers, debts and claims and other accounts. By the relevant departments or specialists are responsible for organizing and logging accounts, you can always supervise the enterprise's property, business conditions, timely advice to the leadership to develop strategies, which greatly meets the management personnel to participate in the internal management, reduce costs, improve economic efficiency, and external reflection of the requirements of the enterprise's business activities.
The ledger is a common name, there is no specific specification, only for the work of the formation of the situation of the record, and the work of their own work can be formulated by their own ledger of the content of the record.
Basic content
The ledger, does not belong to the accounting system, is not an accounting book, it is an enterprise in order to strengthen the management of a certain aspect of a more detailed understanding of a certain aspect of information and set up an auxiliary ledger, there is no fixed format, there is no fixed pages, the enterprise can be based on the actual needs of the design, as detailed as possible, in order to comprehensively reflect the information of a certain aspect, do not have to be voucher number, the information is not required by the voucher number, the enterprise can set up a ledger. The information, do not have to be credited by the voucher number, but can reflect the account number is better. Specifically in warehouse management, the ledger detailed records of what time, what warehouse, what shelves by who warehoused what goods, *** how many quantities. Similarly, the warehouse should correspond to the warehouse ledger. To make it clearer, the ledger is a running account.
According to the Ministry of Finance issued the "Internal Accounting Control Standards - Sales and Receipts (Trial)", the unit should be set up by the customer accounts receivable ledger, the timely registration of the accounts receivable balance of each customer and changes in the use of credit lines.
The ledger is not an accounting term, it is a collective term for various texts, documents and information used by each business department for management and statistics of the daily work of the department, which is actually a running account, such as sales quantity ledger, salesman performance statistics ledger, etc. The ledger is a detailed record sheet. Ledger is a detailed record table. Specifically in warehouse management, the ledger detailed records of what time, what warehouse, what shelves by who warehoused what goods, *** how many quantities. Similarly, the warehouse should correspond to the warehouse ledger. To be clear, the ledger is a running account. Examples: production safety management of the ledger production safety ledger is to reflect a unit of production safety management of the overall situation of the information record Role: 1, in the process of recording, organizing and accumulating information in the ledger to play a self-supervisory, to strengthen the role of production safety management. 2, is a standardized management of the enterprise on the file. 2, is the standardization of enterprise management on the grade, improve the level of enterprise management needs. 3, the unit and safety management personnel play a role in self-protection. Safety production account generally includes: 1, safety responsibility (with the competent unit and the internal teams signed safety production target management responsibility, contract); 2, safety production institutions set up documents (leading group, safety organization, etc.); 3, safety production management system (safety production responsibility, safety and technical measures Plan, safety production education, safety production regular inspection, investigation and treatment of casualties). system). Job responsibilities of registered safety officers, safety officers, team leaders, etc.; 4. Institutional documents, notices, circulars, etc. formulated and issued by higher-level production safety management departments; 5. Safety publicity and education, training, study, and activity materials. 6, safety production inspection information. 7, safety meeting minutes. 8、Rosters: full roster, roster of special operators. 9、New workers (including civilian workers and temporary workers) three-level education. 10、Mechanical, electrical and other equipment management information 11、Safety technical delivery information. 12, explosives management account. 13, accident emergency response plan, accident records and report information, safety accident investigation and handling materials. 14, safety facilities and labor insurance products purchased, issued registration account.