Standard Notes For Closing Accounts At The End Of Term

1. cash and bank deposit journal.

When the balance is paid on a daily basis, it can be carried out naturally. It can balance the balance one by one, or the balance in five pens. The last sum of the day should be automatically made the balance of the day, so there is no need to take another line.

Some accountants always make a separate line when they make a cash account. In the abstract column, they write the sum of the total income, the total income, the total expenditure and the balance.

It is certainly feasible to do this, but it takes only one month to write another thirty lines.

The monthly closing method of cash and bank deposit journal.

That is to say, under the last record of this month, a red line will be drawn, and the total sum of the month will be written in the abstract column of the next column. At the same time, the total sum and balance of the month will be concluded in the bank. Then, a red line will be drawn below the total line of the month.

2. checkout method for subsidiary ledger.

If the number of pens in a clear account is large, that is, if the amount of business is large, the balance can be made every five days (or every five pens).

明细账在月结时应区别以下几种情况： （1）本月没有发生额的账户，不必进行月结（不画结账线）； （2）不需按月结计本月发生额的账户，如各项应收、应付款及各项财产物资明细账等，在月末结出余额后，只需在本月最后一笔记录下面画一条通栏单红红，表示“本月记录到此结束”； （3）对需要按月结计本月发生额的账户，如库存商品、应交税金、生产成本、制造费用及各损益类明细账等，因报表须填本月发生额，都要结计“本月合计”发生额及余额，并在“本月合计”字样下划一条通栏单红线。

4, it is necessary to calculate the accumulated amount of the year's total account, and to produce the total amount of the year by month. After the red line is drawn under the word "monthly total", the following column is marked with the "cumulative year", and the amount and balance of the season or year will be recorded.

3. checkout method for general ledger.

A general account with a large amount of business is usually tied up every five days. At the end of the month, the balance is payable at the end of the month. At the end of the month, the total sum of the month is not included. After the balance is paid, only a red line is shown below the last record of this month.

However, if an account is required for the total sum of the month and the total amount incurred this year, the closing method shall be the same as that specified in the subsidiary ledger mentioned above.

4. annual closing method for each account.

At the end of the year, each account has a monthly knot according to the above method, and the two red lines are crossed under the last record of the year in each account, which means "closing the account at the end of the year".

The method of 5. pfer to next year.

At the end of next year, all accounts with balances should be double red at the end of the year, and the red inscription in the column below the double red line indicates the word "carry over to the next year" without the need to make an account voucher, but the balance must be pferred to the new account next year.

When the new account is pferred to the next year, it should be in the red letter in the first blank column of the book page to indicate "the turn of the year" and the method of filling out the amount of "over time" in the last year's balance 6. knot in the balance column.

In order to calculate the amount of "second page", we should adopt different methods according to different account records.

(1) the total number of "monthly pages" should be calculated from the account of the monthly amount of the month. The sum should be the total amount from the beginning of this month to the end of this page, so that it is convenient to add the total number of the month when checking out.

(2) the total number of pages that need to be calculated for the cumulative amount of the year will be accumulated from the beginning of the year to the end of the page, so as to facilitate the year-end closing of the account.

After counting the number of "times", in the first column of the first column of the blank space, mark the word "front page" in the first column of the space, and fill in the sum of the last page in the column of amount or balance.