How do accountants make accounts manually and establish accounts at the beginning of the period? It's a manufacturing enterprise! What books do you need to prepare?

2. Establish bank journals and cash books;

3. Establish various subsidiary ledgers: 3. 1. Accounts receivable; 3.2. Other receivables; 3.3. Advance payment; 3.4, inventory (including raw materials, auxiliary materials, turnover materials, inventory goods, products in process, etc. ), fixed assets (including accumulated depreciation); 3.5. Short-term borrowing; 3.6. Accounts payable; 3.7. Other payables; 3.8. Taxes payable, etc.

4. Collate the original vouchers of the economic business contents that have occurred, prepare accounting vouchers and summarize them;

5. Register the economic business content in each ledger in the current amount of the corresponding subject according to the detailed classification, and make a balance;

6. According to the summary amount of economic business content, register the current amount of the corresponding account and settle the balance, that is, complete the initialization (account establishment) of the account set.