Accounting Method For Multi Column Journal Registration General Ledger

In the case of general ledger for multi column cash account and bank deposit journal, there are two ways of accounting treatment:

First, the cashier will register daily cash and bank income journal and expenditure Journal on the basis of the collected payment voucher after the audit. The total amount of expenditure on the daily journal should be charged daily into the income journal, and the total balance will be calculated.

Strengthen the recording of multi column cash and bank journal entries.

It is also responsible for registering general ledger accounts at the end of the month according to the total number of columns in multi column cash and bank deposit journal columns.

The second method is to set up cash register and bank deposit register book, and register by cashier on the basis of the collected payment voucher after verification, so as to grasp the situation of cash in cash and check the receipts and payments with the bank in time. Then, collect and pay the credentials to the accountants to collect and register multi column cash and bank by day.

And register the general ledger according to the multi column journal at the end of the month.

The cashier register is checked with the multi column cash and bank account journal.

The "test"

The first practice can simplify accounting work, and the second approach can strengthen internal restraint.

In short, using multi column cash and bank journal can reduce the compilation of receipts, simplify the general ledger registration, and clearly reflect the corresponding relationship between accounts, and understand the ins and outs of cash and bank account receipts and payments.

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Reconciliation is checking accounts.

In accordance with the requirements of the basic accounting standards, all units should regularly check the relevant figures of the accounting books with the inventory objects, monetary funds, negotiable securities exchange units or individuals, so as to ensure that the accounts are consistent, the accounts are in line with the accounts, and the accounts receivations are conducted at least once a year.

As far as cashier work is concerned, the main contents of reconciliation are:

(1) check the accounts.

Check whether the accounting book records are consistent with the original voucher, the time of credential voucher, the certificate number, content and amount, and whether the accounting direction is consistent.

(2) checking accounts.

Check whether the records of different accounting books tally with each other.

Including: general ledger account balance check; general ledger and subsidiary ledger check; general ledger and journal reconciliations.

(3) check the accounts.

Check whether accounting books tally with the actual amount of assets.

Including: cash journal book balance and cash actual inventory number; bank account journal balance and bank reconciliation; all receivable and payable ledger balances are related to related debts, creditors' units or individuals.