Generally speaking, the norms that enterprises need to follow in bookkeeping are roughly as follows:
1. When registering the account books, the financial personnel of the enterprise shall record them in the account books item by item according to the date, number, economic business summary and amount of the accounting vouchers, so that the registration is accurate, timely and clear;
2. When bookkeeping, in order to ensure that the account books are clear and durable, and it is convenient for the accounting books to be kept, the financial personnel need to write with a blue-black pen and a gel pen, and it is forbidden to alter them;
3. The words and figures written in the accounting books should be written close to the line and the bottom line, accounting for about 2/3 or 1/2 of the whole bank. The numbers should be arranged evenly and the sizes should be aligned. In this way, it can not only clearly reflect the figures, but also facilitate the correction of accounting errors;
4. After the account book is registered, it shall be signed or sealed on the accounting voucher. And indicate the registration number "√" (which means registered), so as to check whether there are omissions or errors in bookkeeping;
5. When bookkeeping, the general ledger should be registered according to the summary table of bookkeeping vouchers, and the date and voucher number should be filled in according to the summary table of bookkeeping vouchers. In addition to "last year's settlement" and "previous page", the starting and ending numbers of voucher summary should be filled in the summary column;
The subsidiary ledger shall be registered according to the accounting vouchers, and the date shall be filled in. If there are multiple transactions in the same month, except for the first and second transactions, the subsequent transactions can be replaced by dots, but the first and second transactions on a new page must be filled in.
The voucher number column and abstract column are filled in according to the accounting voucher number and abstract; The cash book should be registered one by one according to the accounting vouchers; Deposit journals should be registered one by one according to check stubs or other bank settlement bills. "Type" should be filled in according to the bank settlement type, and "Number" should only be filled in the last four digits of the check;
6. For some cases (such as the reversal of red letters in accounting vouchers, the reversal of wrong records or the reduction of multi-column account page registration, etc.). ), you can write in red ink;
7. After the account balance is settled, the words "debit" or "loan" should be filled in the column of "debit" or "loan"; For accounts with no balance, the word "Ping" should be written in the "Debit" or "Credit" column, and the position in the amount column is indicated by "0";
8. Below the last horizontal line at the bottom of the account page in the account book, all items are left blank;
9. When each account page is registered and carried forward to the next page, the words "carried forward from the previous page" should be marked in the summary column in the first line of the next page;
10. For fixed assets account books and low-value consumables account books, they can be used continuously across years.
The above is the relevant explanation of accounting standards for business enterprises. Jiaxing agency bookkeeping believes that it is helpful for financial personnel to understand and master the above contents and promote the standardization of enterprise bookkeeping and tax declaration. At the same time, if enterprises encounter difficult problems in the bookkeeping process, they can seek professional Jiaxing agency bookkeeping company for detailed consultation and service entrustment.