What is the main content of the account?

The seventeenth law of the People's Republic of China accounting law stipulates that: "each unit should regularly check the accounting books with physical objects, funds and related data to ensure that the accounting books tally with the real figures of the physical objects and the funds, and that the records of the accounting books are consistent with the contents of the accounting vouchers. The corresponding records between the accounting books are consistent, and the records of the accounting books conform to the relevant contents of the accounting statements."

Accordingly, the contents of reconciliation mainly include checking accounts, checking accounts, checking accounts and checking accounts.

(1) the accounts tally with each other.

It is the abbreviation for the tally of book records with physical objects and real checks.

Ensuring the consistency of accounts is the basic requirement of accounting.

Since the accounting book record is the value of the amount of money used in the real account, the increase or decrease in the amount of the physical assets must be recorded and registered in the account book records.

Therefore, through the correctness of accounting records, it is found that problems in property and cash management are conducive to ascertaining reasons, defining responsibilities, improving management and improving efficiency, and guaranteeing the authenticity and completeness of accounting information.

(2) the accounts are identical.

It is the abbreviation for checking the correspondence between accounting books and accounting vouchers.

It is also the basic requirement of accounting to ensure the compliance of accounts.

As accounting books record is compiled according to accounting vouchers and other information, there is a logical link between them.

Therefore, by checking accounts, we can check and verify whether the contents of accounting books and accounting vouchers are correct and correct, so as to ensure the authenticity and completeness of accounting information.

Each unit should regularly check the accounting books and their corresponding accounting vouchers (including time, number, content, amount, and accounting direction, etc.) and check whether they are consistent.

If there is any discrepancy, the cause should be identified in time and corrected according to the regulations.

(3) accounts are in line with each other.

It is the abbreviation for checking correspondence between accounting books.

To ensure that accounts are reconciled is also the basic requirement of accounting.

There is an internal connection between accounting books, including general ledger accounts, between general ledger and subsidiary ledger, between general ledger and journal, accounting materials and accounting books, and the records of property and material ledger between the custodian departments and the departments concerned. Through regular checks, the correctness of accounting records can be checked and verified, and problems can be found, corrected, and the authenticity, completeness and accuracy of accounting information can be guaranteed.

(4) accounts tally.

It is the abbreviation for checking the correspondence between accounting books and accounting statements.

It is also the basic requirement of accounting to ensure the consistency of accounts.

Since accounting statements are compiled according to accounting records and relevant information, there is a corresponding relationship between them.

Therefore, the quality of accounting information can be ensured by checking the data of accounting items and accounting data.