What is the process of manual bookkeeping?

1. The accounting manual account registration process is as follows: \x0d\ 1. Fill in accounting vouchers according to the original vouchers or the summary table of original vouchers. \x0d\2。 Register cash book and deposit journal according to receipt and payment voucher. \x0d\3。 Register subsidiary ledger according to accounting voucher. \x0d\4。 Prepare account summary table according to accounting voucher summary \x0d\5. Register the general ledger according to the account summary. \x0d\6。 Prepare balance sheet and income statement according to general ledger and subsidiary ledger at the end of the period. \x0d\ 2。 When registering the subsidiary ledger, it is generally registered in chronological order, but it can also be registered separately according to the business situation. Voucher number generally refers to the number of accounting voucher. The significance of setting the voucher number is that it is beneficial to the audit and audit of enterprises. \x0d\ III。 Loose-leaf ledger is used for subsidiary ledger \x0d\ means that a certain number of account pages are put in loose-leaf folder. According to the change of accounting content, the account books of some account pages can be increased or decreased at any time. Binders are generally suitable for subsidiary ledgers. Loose-leaf account refers to the fact that before the account book is registered, the account pages are not fixed together, but are packed in loose-leaf folders. When the account books are registered (usually after the end of a fiscal year), the account books are bound, covered and numbered continuously.