First, adapt to the enterprise. The scale of an enterprise is in direct proportion to its business volume. Large enterprises have a large business volume and a complex division of labor, and many accounting books are needed. The scale of the enterprise is small and the business volume is small. In some enterprises, an accountant can handle all economic business, so when setting up account books, there is no need to set up many accounts. All subsidiary accounts can be merged into one or two.
Second, according to the needs of enterprise management. The purpose of establishing account books is to meet the management needs of enterprises and provide useful accounting information for management. Therefore, when establishing account books, we should not only meet the management needs, but also avoid repeated bookkeeping and bookkeeping.
Third, according to accounting procedures. The accounting procedures adopted by enterprises are different with different business volumes. Once an enterprise chooses an accounting treatment scheme, it also chooses the setting of account books. If the enterprise adopts the accounting processing procedure of accounting vouchers, the general ledger of the enterprise will be registered in chronological order according to the accounting vouchers, so you should prepare the chronological general ledger.