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Basic Contents Of Accounting Books

2011/1/30 16:02:00 81

Contents Of Accounting Books


The format of accounting books is varied, but its basic composition includes cover,

Title Page

And account page three parts.


1. cover


The cover is mainly used to indicate the accounting books.

Name

For example, general ledger, cash in stock journal, bank deposit journal, accounts receivable subsidiary ledger, etc.


2. title page


The title page is mainly used to fill in the usage information of accounting books. Its main contents include subject index, account opening and management personnel list.


3. pages


Account books are accounting books.

subject

The accounting books consist of several pages. Each account page should contain the following contents:


(1) the account name (that is, accounting);


(2) the date column for registering books;


(3) types and number columns of bookkeeping vouchers;


(4) summary column;


(5) amount column;


(6) the total page number and the paging sub column.

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