What are the main differences in accounting procedures?

There are several main differences in accounting procedures. What are the main differences? There are five main types: namely

1: The accounting processing procedure of accounting vouchers is suitable for small-scale units with less economic business.

2. Summary accounting voucher accounting processing procedures are applicable to large units with more economic business.

3. The accounting treatment procedure of the subject summary table is applicable to units with more economic business.

4. Multi-column journal accounting processing program units with large production and operation scale and large economic business volume, but with less accounting subjects.

5. The journal general ledger accounting processing program has less economic business and uses less accounting subjects.

. The main contents of accounting procedures include () AB.

What are the main accounting procedures adopted by enterprises in China? What are their worries and shortcomings? There are four main accounting procedures: accounting voucher accounting procedure, summary accounting voucher accounting procedure, account summary accounting procedure and multi-column journal accounting procedure.

1.

Accounting processing program of accounting vouchers

Features: directly register the general ledger one by one according to accounting vouchers.

Advantages and disadvantages: The accounting procedures of accounting vouchers are simple and easy to understand, and the general ledger can reflect the occurrence of economic business in detail. Its disadvantage is that the workload of registering the general ledger is large.

Scope of application: This financial processing procedure is applicable to small units with less economic business.

2.

Summary accounting voucher accounting processing program

The accounting processing program of summarizing accounting vouchers reduces the workload of registering the general ledger and is convenient to understand the corresponding relationship between accounts. Its disadvantage is that the summary transfer voucher is compiled according to each credit account, which is not conducive to the daily division of accounting. When there are many transfer vouchers, the workload of compiling summary transfer vouchers is heavy. Financial processing procedures are suitable for large units with more economic business.

3.

Accounting processing program of account summary table

The accounting processing program of the subject summary table reduces the workload of registering the general ledger, and can achieve trial balance, concise and easy to learn. Its disadvantage is that the account summary table cannot reflect the corresponding relationship of accounts, which is not convenient for audit. Suitable for all kinds of units, especially those with more economic business.

4.

Multi-column diary accounting processing program

Advantages: the workload of registering the general ledger can be reduced by summarizing the receipt voucher and payment voucher through the multi-column journal and then registering the general ledger.

Disadvantages: If the company has more economic business, it will inevitably lead to too many journal columns, huge account pages, easy serial columns and inconvenient registration.

Scope of application: units with large production and operation scale and large economic business volume, but using less accounting subjects.

The main difference between various accounting procedures is the combination of account books and the basis for registering the general ledger. Is this sentence correct? Why? wrong

Different combinations of voucher organizations, account book organizations, accounting procedures and methods constitute different accounting forms.

The main features of the accounting processing program of the account summary table include D.

What are the main accounting procedures? What are the main differences between them? Mainly include

1: The accounting processing procedure of accounting vouchers is suitable for small-scale units with less economic business.

2. Summary accounting voucher accounting processing procedures are applicable to large units with more economic business.

3. The accounting treatment procedure of the subject summary table is applicable to units with more economic business.

The main differences are: the basis and method of registering the general ledger are different. For example, the accounting treatment procedure of accounting vouchers, according to which the general ledger is registered; Account summary accounting processing program registers the general ledger according to the account summary table.

The following are the main shortcomings of the accounting voucher accounting processing flow: () Hello, Accounting Old Zheng Yitong Online School answers this question:

The answer is D.

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What is the journal general ledger accounting process? The main features of the journal general ledger accounting processing program are: setting the journal general ledger, and all economic transactions must be registered in the journal general ledger. The journal general ledger shall be registered according to the time sequence of business occurrence, and the general classification accounting of all subjects shall be concentrated on one account page. Therefore, it is both a journal and a general ledger. The general format of journal general ledger is shown in Table 5-5.

The accounting procedure of journal general ledger is simple and easy, but all the subjects are located in one account page, which leads to a long account page, which is not convenient for bookkeeping and reference. Therefore, accounting procedures are only suitable for units with less business and less accounting subjects.

Table 5-5 Journal General Ledger Annual Voucher Number Summary Amount Account Account Month Day Debit Credit Debit Credit Debit Current Period Amount Month-end Balance 2 Summary Voucher Accounting Processing Program

Description of each basic step:?

(1) Prepare payment vouchers, payment vouchers and transfer vouchers according to original vouchers or summary tables of original vouchers;

② Register the cash book and deposit journal according to the receipt voucher and payment voucher;

(3) Register various subsidiary ledgers according to original vouchers or summary tables of original vouchers or accounting vouchers;

(4) Register the journal subsidiary ledger according to the accounting voucher;

(5) At the end of the month, check the balance of the cash book and deposit journal and the total balance of each subsidiary ledger with the balance of the corresponding account in the journal general ledger;

6. At the end of the month, prepare accounting statements according to the relevant information in the journal general ledger and subsidiary ledger.

What are the accounting procedures for manual bookkeeping? What are the main features of these programs? Step 1: Fill in the receipt voucher, payment voucher and transfer voucher according to the original voucher or original voucher summary table and different economic business types;

Step 2: Register cash book one by one according to the cash receipt and payment voucher; According to the bank deposit receipt and payment voucher and the attached bank settlement voucher, register deposit journal one by one;

Step 3: register all kinds of subsidiary ledger one by one according to the accounting voucher and the attached original voucher (or original voucher summary table);

Step 4: register the general ledger one by one according to various accounting vouchers;

Step 5: Check cash book, deposit journal and various subsidiary ledgers with the general ledger on a regular basis according to the specific requirements of reconciliation;

Step 6: At the end of the period, prepare accounting statements according to the relevant information of general ledger and subsidiary ledger.

Main features: directly register the general ledger one by one according to various accounting vouchers.

Voucher Settings: Bookkeeping vouchers can be in common formats or in three formats: receipt voucher, payment voucher and transfer voucher.

Account book setting: generally, cash account book, deposit journal, general ledger and subsidiary ledger should be set. Journals and general ledgers generally adopt three-column format, and sub-ledgers can adopt three-column format, quantity and amount format or multi-column format as required.

The main advantages are: first, the format of accounting vouchers and account books and accounting processing procedures are simple and clear, easy to understand and use; Second, because the general ledger is directly registered one by one according to various accounting vouchers, it can reflect various economic businesses in detail and facilitate auditing.

Main disadvantages: because the general ledger should be registered one by one according to accounting vouchers, the workload of registering the general ledger is large.

Scope of application: generally applicable to enterprises with small scale, small business volume and few accounting vouchers.

Note: this accounting processing program is especially suitable for computer processing, because the use of computers can make up for the shortcomings of heavy workload. At the same time, under manual bookkeeping, in order to reduce the number of accounting vouchers and the workload of registering the general ledger, we can try our best to summarize the original vouchers of similar economic businesses and compile the summarized original vouchers, and then compile the accounting vouchers according to the summarized original vouchers.