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Accounting Practice: What should enterprises pay attention to when setting up detailed accounts?

点击量: Release time: October 11, 2019 11:07:42 Source: Global Online School Traffic:

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    【Abstract】 When it comes to the hottest majors nowadays, everyone will think of finance and accounting majors. Whether it is a college graduate who is just looking for a job or a person who wants to switch to finance, accounting skills are particularly important. Next, Global Online School I will share some practical knowledge of accounting for you, and list several points that enterprises should pay attention to when setting up detailed accounts for your reference.

    The detailed account is usually set according to the detailed account to which the general ledger account belongs, which is used to classify and register a certain type of economic business and provide relevant detailed accounting information. The detailed ledger is the basic procedure and basic link for forming useful accounting information. With the help of the detailed ledger, you can further process and organize economic business information or data, and then use the general ledger to form accounting information suitable for accounting statements and to understand The formation of information provides specific information and relevant clues.

    In accounting practice, enterprises should pay attention to the following points when establishing detailed accounts:

    I. The names of the detail subjects shall be set in accordance with the requirements of the unified accounting system and the needs of enterprise management . The accounting system clearly specifies the names of some detailed subjects, and some only specify the methods and principles for setting up. For those that have clear regulations, enterprises should set up the names of the detailed subjects in accordance with the provisions of the accounting system when establishing accounts. When stipulated, detailed accounts shall be set up in accordance with the methods and principles stipulated by the accounting system and the needs of enterprise management when establishing accounts.

    2. Select the format of the detailed account according to the needs of property and material management . The format of the detailed ledger is mainly three-column, quantity and multi-column. Enterprises should choose the format of the detailed ledger according to the needs of property and material management.

    3. The external form of the ledger is generally loose-leaf . The detailed ledger adopts loose-leaf ledger, which is mainly convenient to use, which facilitates the rearrangement of the ledger pages and the division of labor of the bookkeeper, but the loose-leaded ledger pages are easy to lose and can be randomly exchanged. Therefore, it should be serially numbered and bound into a volume when used, and be kept in a safe place.

    ”按钮获取。 The above content is a few points shared by the editors of the Global Network School on the practical details of accounting set-up in the accounting practice. We must take it seriously to avoid errors and doubts in the future work in order to improve our own Competitiveness, if you want to learn more accounting practices, please click the " Free Download " button below to get.

    share to: Edit: Mao Yemin

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