The simplest accounting bookkeeping how to do

The simplest accounting bookkeeping how to do as follows:

1, according to the cashier transferred to the various original documents for review, after the audit is correct, the preparation of bookkeeping vouchers.

2, according to the bookkeeping vouchers to register a variety of ledgers.

3, the end of the month for the accrual, amortization, carry forward vouchers, all vouchers are summarized to prepare a voucher summary table, according to the voucher summary table to register the general ledger.

4, closing and reconciliation. To do the account consistent, account consistent, account consistent.

5, the preparation of accounting statements, so that the figures are accurate, complete, and analyze the description.

6, the bookkeeping vouchers bound into a book, properly stored.

I, the types of double-entry bookkeeping

1, debit and credit method: "borrow" and "credit" as the bookkeeping symbols, "there must be borrowing, borrowing must be equal. Credit, borrowing and lending must be equal" for the bookkeeping rules of a double-entry bookkeeping, is the international common bookkeeping method.

2, receipts and disbursements: with "receipts" and "payment" as a symbol of a double-entry bookkeeping, is China's traditional receipts and disbursements on the basis of the development of a double-entry bookkeeping, has been discontinued.

3, increase and decrease method: "increase" and "decrease" as a bookkeeping symbols of a double-entry bookkeeping method, is China's commercial system in the 1960s bookkeeping method, has been discontinued.

Single-entry bookkeeping

Single-entry bookkeeping is a method of registering only one account for the economic operations that occur. It is an incomplete and simple bookkeeping method. This method of bookkeeping generally only record the silver money and debt settlement business, sometimes also registered in kind. What information is needed to register what information, there is no necessary inner contact between the account and the account, there is no concept of mutual correspondence and balance.

Three, the basic introduction of accounting methods

1, according to the vouchers, the use of certain bookkeeping symbols and bookkeeping rules will be registered in the account of the economic operations of the technical methods. The bookkeeping method is based on the economic operations or accounting transactions that occur in the unit, the use of specific bookkeeping symbols and the use of certain bookkeeping principles program and method, the method of registration in the books.

2, the cashier in order to account for accounting elements, reflecting and supervising the economic activities of the enterprise, in accordance with certain principles set the accounting account, and according to the accounting account opened after the account, it is necessary to use a certain bookkeeping method will be the accounting elements of the increase or decrease of changes in the accounts.