What is the clerk?

The book clerk is responsible for entering information into the books on behalf of the company or organization. The laws in many countries require that owners to keep detailed financial records of income and expenditure, and these records are reviewed in the preparation of taxes and audits of the company. The book official must ensure that financial information is precisely recorded and the company's books are balanced daily, weekly or monthly.

Many companies maintain separate books for different types of expenditure such as wages or stocks. Before the funds from these accounts are deposited or downloaded, the book official may first go through all transactions through the main book. The deposits are recorded in the main book and then taken from this account and transferred to the relevant fraud. The clerk uses to monitor these deposits and selections of the number under the guidance of accounts, but the book Account Book contains details about all debitings of the company credits.

At the end of each day, the end balance of the book should reflect the combined sum of the initial balance on plus all the credits and minus all the debit. Companies usually require an official to balance the main book a day. If there are any discrepancies found, the book official must carefully review all transactions and income to identify the source of the problem. The clerk must correct the error and ensure that the end balance is accurate. In some countries, officials are not obliged daily to audit a book, but the more often they are controlled, the easier the officials can detect and solve problems.

Ledger officials are sometimes responsible for the preparation of financial reports and for presentations to directors or owners of the company. They can answer questions about the financial performance of the company by reference to Datazskal in books. When the tax authorities carry out audits, the book official is responsible for answering the auditor's questions and for providing copies of income and financial information that the auditors apply for.

Some companies hire certified public accountants to work as officials Ledger. These individuals usually have higher education in the area of ​​accounting, finance or related field and have a license to work as an accountant. Major companies can employ a large number of officials to supervise the finances of various divisions of the company. Small companies sometimes hire accountants who do not have formal accounting training to work as book officials. These individuals may or may not have higher education, but usually have some experience as administrators of the office, secretaries or treasen.

IN OTHER LANGUAGES

Was this article helpful? Thanks for the feedback Thanks for the feedback

How can we help? How can we help?