1. Law firm accounts:
1 Establish account books in accordance with the accounting system of the public institution and the specific industry requirements of the enterprise, and determine the type, format, and content of the account books and registration methods. The accounting books that need to be set up according to regulations include: general ledger, detailed ledger, journal, etc.
2. The general ledger generally uses "customized ledger".
The main format of the general ledger is: three columns.
General ledger: According to the "first-level accounting account" settings, it provides overall accounting information of assets, liabilities, owner's equity, expenses, income, and profits.
General ledger registration basis: based on the monthly "Accounting Voucher Summary Table".
3. Detailed accounts generally use "loose-leaf book" account pages.