I'll ask you if there are any orders when you make the accounts manually. For example, first of all, according to the original vouchers, cash books, deposit journals,

The reimburser fills in the reimbursement form and attaches the invoice-the leader in charge signs and confirms it-the accountant prepares the bookkeeping voucher-the cashier checks the invoice amount and pays it-the cashier registers in the cash book or deposit journal-the accountant registers the subsidiary ledger-the accountant carries it forward at the end of the month and calculates the account balance of the subsidiary ledger-the accountant transfers the subsidiary ledger to the general ledger-the accounting registration account summary table-the accountant prepares the accounting statement according to the general ledger or the account summary table-the accounting filing vouchers and reports.

Cash book and deposit journal are chronological books, that is, they are registered one by one in the order of occurrence; The subsidiary ledger and general ledger are registered according to the voucher number.