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Comprehensive accounting is a comprehensive accounting of financial revenues and expenditures of banking business activities according to accounting subjects, which comprehensively reflects the total increase and decrease of bank assets and liabilities.Comprehensive accounting is the summary of detailed accounting, also known as general ledger.The accounting procedure is: prepared according to the subpoenaAccount Daily Statement, register the general ledger according to the account daily statement, and then prepare a journal according to the general ledger. The account daily statement, also known as the general voucher, is a summary record of the daily debit and credit amount and the number of vouchers for each account, and is the basis for registering the general ledger.The general ledger is a summary record of all accounting items, a basic account book for comprehensive accounting, and a major tool for cross checking between comprehensive accounting and detailed accounting;The journal is an important tool for recording all business activities of the bank on the current day and smoothing all accounts on the current day according to the debit and credit amount and debit and credit balance of each account in the general ledger.[1]
Chinese name
Comprehensive accounting
Role
It is the basis for balancing the accounts of the day and registering the general ledger
Foundation
Account based accounting
Basis of registration
Register general ledger according to account daily statement
1. Concept:Account Daily StatementIt is a summary bookkeeping voucher that reflects the number of vouchers and debit and credit amount of an account on the current day, also known as the total voucher.
2. Function: It is the basis for smoothing the current account and registering the general ledger.
3. Preparation Basis: Daily statements of each account are prepared based on the vouchers of the current day of each account. One daily statement of each account is prepared. Accounts without amount on the current day do not need to prepare daily statements of accounts.
4. Preparation method:
General account daily statement preparation method: separate all vouchers of the same account into cash vouchers and transfer vouchers, add the total amount of cash receipts vouchers and payment vouchers, fill in the credit and debit of the cash part of the account daily statement, and then add the total amount of transfer debit vouchers and credit vouchers respectively,Fill in the debit and credit of the transfer part of the account daily statement, and indicate the number of vouchers. Finally, calculate the total of the cash and transfer parts of the account debit and credit, and fill in the last line of the daily statement.Attach the vouchers to the account daily statement in order.
Preparation method of daily statement of cash account: daily statement of cash account is prepared according to the cash part of daily statement of general account.Calculate the total amount of the cash part of the daily statement of the general account on the current day separately for the debit and credit, and then fill it in the daily statement of the cash account in the opposite direction.The daily statement of cash account is not attached with a voucher.
variousAccount Daily StatementThe total debit amount and the total credit amount of must be added and balanced.
General Ledger
Announce
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1. Function: The general ledger is an account book set up by currency and sub account. It is a summary record of each account. Its main function is to control sub accounts or the basis for preparing accounting statements.
2. Registration Basis: register the general ledger according to the account daily statement.
3. Registration method:
An account page is set for each account every month. When the account page is enabled, the account code, account name, month and year, balance at the end of last year, cumulative amount of this year, balance at the end of last month, etc. should be filled in and checked correctly.
At the end of each business day, the total amount of debit and credit in the daily statement of each account is recorded into the debit and credit amount column in the same line of each account in the general ledger, and the balance is calculated.For accounts that unilaterally reflect the balance, the balance is calculated by adding or subtracting the balance of the previous day from the amount incurred on the current day. For accounts that debit and credit reflect the balance, the general ledger balance should calculate the total debit balance and the total credit balance according to each sub ledger. The debit and credit of the general ledger balance should be recorded separately, and the general ledger balance should not be recorded by offsetting
Daily meter
Announce
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1. Function: The main function of the daily statement is to flatten all accounts on the current day and comprehensively reflect the debit and credit amount and balance of each account on the current day.
2. Basis of preparation: Daily statement is prepared according to the current amount and balance of each account in the general ledger. A daily statement is prepared every business day.
3. Preparation method: arrange the accounts in the daily statement according to the account code sequence, and then fill the total debit and credit amount and balance of the general ledger of each account in the daily statement. If there is no amount on that day, fill the daily statement according to the balance of the previous day, without omission.Finally, calculate the total amount of debit and credit of all accounts. The two should be balanced. Calculate the total amount of debit and credit balances of all accounts. The two should be balanced.
