The accounting processing procedure, also known as accounting organization procedure, refers to the steps and methods of recording, classifying, summarizing and reporting accounting data.

That is to say, from the collation and collection of original vouchers, the filling and summarizing of bookkeeping vouchers, the registration of journal, subsidiary ledger, general ledger, and the steps and methods of compiling accounting statements.

Scientific organization of accounting procedures is of great significance for improving the quality of accounting and accounting, and giving full play to the functions of accountants.

At present, there are mainly four kinds of accounting processing procedures commonly used by enterprises, undertakings and organs in our country. They are: accounting voucher accounting processing procedures; summary bookkeeping voucher accounting processing procedures; subject summary table accounting processing procedures; multi column journal accounting procedures.

The main difference between various accounting procedures is the difference between the requirements for collecting vouchers and the general ledger.

Under all kinds of procedures, for teller staff, the procedures and methods of handling cashier business are basically the same.