Quantity and amount formula: raw materials, inventory goods
Multi-column type: production costs, manufacturing costs, other business costs, business taxes and surcharges, sales expenses, management expenses, financial expenses, and taxes payable (VAT payable is special multi-column type, and other detailed items are three-column type).
Question 2: What are the detailed accounts? In addition to the above-mentioned subsidiary ledger, there are subsidiary ledgers of management expenses, financial expenses, fixed assets, inventory materials, wages, manufacturing expenses, non-operating income and non-operating expenses.
There may be more, but that's all I know!
For reference only!
Question 3: What does the subsidiary ledger include? Set up a subsidiary ledger under the first-level accounting subjects. There are many contents in the sub-ledger, such as the sub-ledger under "Accounts Receivable", which is a general ledger account with only one total amount. The sub-ledger must be set up according to the company where it occurs. If you want to specifically check the arrears of a company, you have to check the subsidiary ledger. "Accounts payable" should also set detailed accounts according to the company where it occurred. There are also income, expenses, fixed assets and paid-in capital. . . Wait, set up a detailed account. The accounting subjects you mentioned are legal in the country and must be set according to the requirements, while the detailed subjects are classified according to the details set below the legal subjects, but the detailed classification is set according to the needs of the enterprise itself, and there is no unified regulation.
Question 4: What does the subsidiary ledger include? Basically, all subjects should be itemized.
Deposit journal and cash book should be called journals.
(1) Journal, also known as chronological account book, is an account book that records economic transactions in chronological order. Cash books and deposit journals are common in practice.
(2) The general ledger is an account book that records various economic businesses according to account classification. According to the different classification details, this account book is divided into general account book classification and detailed account book classification. The general ledger, referred to as general ledger, is a general ledger account established according to the first-level accounting subjects, and records various economic businesses according to the general ledger. It can provide a variety of assets, liabilities, expenses, costs, income and other summary accounting information. Account book subsidiary classification, referred to as subsidiary ledger, is a classified account established according to secondary or subsidiary accounting subjects.
(3) bookkeeping, also known as supplementary account, is an account book that supplements journals and economic businesses that cannot be recorded or are incomplete in the classification of account books. Such as lease-in and lease-out fixed assets register, consignment register, etc.
I hope it is useful to the landlord.
Question 5: What subjects are there in the subsidiary ledger? Company account:
General ledger, used to account for all accounts. Three-column ledger (by subject summary table)
Bank journal, used to calculate bank deposits. Special account book
Cash book, used to calculate cash on hand. Special account book
The subsidiary ledger is used to calculate accounts payable, prepaid expenses, main business income, main business cost, main business taxes and surcharges and other accounting subjects that do not need to set up separate account books. Three-column ledger
The subsidiary ledger of management expenses, with secondary subjects, is used to calculate management expenses and register the details of management expenses. Multi-column ledger
The subsidiary ledger of operating expenses has two subjects, which are used to calculate operating expenses and register the details of operating expenses. Multi-column ledger
The financial expense subsidiary ledger is set with secondary subjects, which are used to calculate financial expenses and register financial expense details. Multi-column ledger;
Production cost and manufacturing cost are generally multi-column general ledger, which is used to set up secondary accounts;
Fixed assets subsidiary ledger, which is used to account for fixed assets and register the original value and monthly depreciation of fixed assets. Fixed assets ledger
A/R A/P other A/R A/P subsidiary ledger, which is used to register A/R A/P status of the current company. Three-column ledger
It is best to have a separate multi-column subsidiary ledger (sales, input, tax paid, tax transferred, etc.). ) is the tax payable. Stationery stores have special books for sale.
Question 6: What are the detailed accounts in accounting? Account books are generally divided by purpose, account page format and appearance characteristics. According to different purposes, it can be divided into chronological books, classification of books books and reference books. According to the different account page formats, it can be divided into four types: two-column type, three-column type, multi-column type and quantity and amount type. According to the different appearance characteristics, it can be divided into three types: customized account, loose-leaf account and card account. The chart of accounts of the new accounting system
First, the asset class.
1 100 1 cash on hand
2 1002 bank deposit
3 1003 deposit of central bank funds (for special use by newly added banks)
4 1004 Inter-bank deposit (added for special use by banks)
5 1005 Other monetary funds
6 1006 short-term investment (split)
7 1007 short-term investment impairment reserve (renamed)
8 1008 settlement reserve (new securities)
9 1009 deposit (financial supplement).
10 10 10 loan fund (added for finance)
11101trading financial assets (new)
12 10 12 (new financial * * *)
13 10 13 notes receivable
14 10 14 accounts receivable
15 10 15 prepayment
16 10 16 dividends receivable
17 10 17 interest receivable
18 10 18 deposits receivable from the insured (new insurance)
19 10 19 subrogation receivable (newly added by insurance)
20 1020 reinsurance accounts receivable (newly added insurance)
2 1 102 1 receivable reinsurance unexpired liability reserve (newly added by insurance)
22 1022 receivable reinsurance liability reserve (new types of insurance)
23 1023 other receivables
24 1024 bad debt provision
25 1025 consignment of goods
26 1026 subsidies receivable
27 1027 Discounted assets (new bank only)
28 1028 loan (newly added in banking and insurance).
29 1029 loan loss provision (increase in banking and insurance * * *)
30 1030 Acting to honor securities (adding * * * for banks and securities)
3 1 103 1 agency business assets (new)
32 1032 Material Procurement (renamed)
33 1033 materials in transit (new)
34 1034 raw materials
35 1035 material cost variance
36 1036 spot
37 1037 Commodity Issue (New)
38 1038 commodity purchase and sale price difference
39 1039 entrusted processing materials
40 1040 packaging and low-value consumables
4 1 104 1 expendable biological assets (for agricultural use only)
42 1042 reusable materials (newly added only for construction contractors)
43 1043 Precious metals (special for banks)
44 1044 Debt-paid assets (new financial use)
45 1045 damaged materials (new insurance)
46 1046 Financial Leased Assets (newly leased)
47 1047 Inventory depreciation reserve
48 1048 prepaid expenses
49 1049 Independent account assets (newly added by insurance)
50 1050 held-to-maturity investment (new)
5 1 105 1 impairment reserve for held-to-maturity investments (new)
52 1052 Available-for-sale financial assets (new)
53 1053 Long-term equity investment
54 1054 Provision for impairment of long-term equity investment
55 1055 Long-term debt investment (renamed)
56 1056 investment real estate (new)
57 1057 Long-term receivables (new)
58 1058 Unrealized financing income (new)
59 1059 capital deposit (new insurance)
60 1060 fixed assets
6 1 106 1 accumulated depreciation
62 1062 Provision for impairment of fixed assets
63 1063 Construction in progress
64 1064 engineering materials
65 1065 Liquidation of fixed assets
66 1066 Financial Leased Assets Leased exclusively
67 1067 Unsecured Residual Value (new lease)
68 1068 Productive biological assets (new agriculture)
69 1069 Accumulated depreciation of productive biological assets (new agricultural use)
70 1070 public welfare biological assets (Nongtexin ... >>
Question 7: Detailed ledger accounting, bank deposits and cash accounts, which subjects need to be recorded in deposit journal and cash book,
Other subjects are recorded in the subsidiary ledger.
general account
First, the asset class.
1 cash, cash book should be set up separately. Of course, it was registered by the cashier.
2 Bank deposits, as well as separate deposit journal, are of course registered by the cashier.
3 Short-term investments have detailed accounts.
4. Accounts receivable and detailed accounts.
5. Bad debt provision has detailed accounts.
6. Other receivables have detailed accounts.
7. Low-value consumables have detailed accounts.
8. The prepaid expenses have detailed accounts.
9. Fixed assets have detailed accounts.
10 cumulative depreciation has a detailed account.
1 1 Fixed assets settlement has a detailed account.
12 there is a detailed account for the projects under construction.
13 Property losses to be handled have detailed accounts.
It's no trouble at all if you use the computer to keep accounts. There is a general ledger account on it, so you need to build a subsidiary ledger.
Two. debt
Serial number, last name, clear name
1 short-term loans
2 Accounts payable
3 accounts received in advance
4 Other payables
5 Payable wages
6 welfare funds payable
7. Taxes payable, all kinds of taxes should be set up separately, and VAT has special account books.
8 Profit payable
9 Other payables
10 accrued expenses
1 1 special accounts payable
Also, there are subsidiary ledger and general ledger.
Third, the owner's equity category
Serial number, last name, clear name
1 paid-in capital
2 Capital accumulation
3 surplus reserve
4 current year's profit
5 Profit distribution
There is a general ledger and a subsidiary ledger.
Four. Profit and loss category
Serial number, last name, clear name
1 Agency business income has a detailed account.
2. Other business income has detailed subjects.
3 Business tax and subsidiary ledger are attached.
4 management fees This has a special expense ledger.
5 financial expenses this has a special expense ledger.
All the above are reflected in the general ledger, because assets = liabilities+owner's equity, but the classification of the subsidiary ledger is different, and I don't know what kind of business you are, so I can only tell you these basic things roughly.
Question 8: What subjects are there in the subsidiary ledger? Sub-ledger (also called sub-ledger) is usually set according to the detailed accounts of the general ledger, which is used to classify and register a certain kind of economic business and provide relevant detailed accounting data. Sub-ledger is the basic procedure and link to form useful accounting information. With the help of subsidiary ledger, economic business information or data can be further processed, and then accounting information suitable for accounting statements can be formed through general ledger, which provides specific information and related clues for understanding the formation of accounting information. Ledger can take many forms. According to the requirements of property and material management and the economic contents that need to be recorded in detail, the account page format of the sub-ledger is mainly as follows: (1) The account page of the three-column sub-ledger has only three columns of debit, credit and balance, but no quantity column. This format is suitable for detailed accounting that only needs amount accounting but not quantity accounting, such as detailed classification accounting of creditor's rights and debts settlement subjects such as accounts receivable and accounts payable. (2) The account page of the quantity-amount subsidiary ledger is divided into two columns: quantity and amount according to income, issue and balance. This format is suitable for detailed accounting of all kinds of property and materials that need both amount accounting and physical quantity accounting, such as detailed classification accounting of property and materials such as "raw materials" and "finished products". (3) The account page of multi-column multi-column subsidiary ledger is divided into several columns according to detailed subjects or detailed items, so as to reflect the amount of each detailed subject or detailed item of a detailed account on the same account page. This format is suitable for detailed accounting of expenses, costs, income and results, such as detailed classification accounting of manufacturing expenses, management expenses, non-operating income and non-operating expenses. In the form of account books, subsidiary ledger generally adopts loose-leaf type, which is more convenient.
Question 9: What are the accounts and detailed classifications? Set up a subsidiary ledger under the first-level accounting subject, which has many contents, such as the subsidiary ledger under "Accounts Receivable", which is a general ledger with only the total amount in the account, and must be set up according to the company where it occurred. If you want to specifically check the arrears of a company, you have to check the subsidiary ledger. "Accounts payable" should also set detailed accounts according to the company where it occurred. There are also income, expenses, fixed assets and paid-in capital. . . Wait, set up a detailed account. The accounting subjects you mentioned are legal in the country and must be set according to the requirements, while the detailed subjects are classified according to the details set below the legal subjects, but the detailed classification is set according to the needs of the enterprise itself, and there is no unified regulation.
Question 10: What accounts and details need to be registered in the subsidiary ledger? Generally speaking, the financial subsidiary ledger of an enterprise is copied on the basis of "accounting vouchers", and the general ledger is filled in according to the number of subjects.
Accounting books are like this. General account, subsidiary ledger and general ledger should be set up. The general ledger is set according to the account of the subsidiary ledger, which means that the general ledger is the summary account book of the subsidiary ledger. It doesn't mean that which accounting subject needs a subsidiary ledger and which accounting subject needs a general ledger. All accounting subjects in the subsidiary ledger must have a general ledger.