What Are the Different Methods of Posting to Ledgers?

Posting is the process of recording economic transactions into accounts after preparing accounting entries. When posting, strictly follow the account to be recorded, the direction to be recorded, and the amount to be recorded, otherwise errors will occur. ^[1]

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There are two specific ways to make postings: one is to make postings one by one based on the preparation of accounting entries; the other is to regularly summarize accounting entries for similar businesses and make a one-time posting of related

Posting: According to the prepared

Posting work, often with

Be very careful when posting, some account names, and the amount of

After the voucher is reviewed, it can be registered. The function of posting processing is

Speed and accuracy of posting

Under manual conditions, many people work together to complete the accounting work. After the posting is completed, an accounting voucher is entered. The posting system can automatically perform a series of tasks such as bookkeeping, summary, transfer, settlement, and reporting. For a large number of recurring businesses, the system can automatically generate accounting vouchers based on model vouchers: For very complex and time-intensive accounting calculations such as the preparation of accounting statements and the use of moving averages for cost calculation, the posting system can follow a certain The program is calculated by the computer tirelessly, the data is extracted in time, and the report is output at any time. The complicated accounting work not only becomes simple and fast, but also greatly improves the accuracy of the accounting information. After the posting is realized, the computer can use complex and precise calculation methods that are unwilling to be used or even impossible under manual conditions, so that the accounting work can be made more detailed and deeper, and its participation in management functions can be better exerted.

Posting job functions

The implementation of postings can effectively reduce the burden on accountants, free them from simple, repetitive and tedious bookkeeping calculations, and engage in more important management and decision-making work with more energy, thereby improving the status of accountants. This requires that accounting personnel must not only master professional accounting knowledge, but also relevant computer knowledge, network knowledge, information, and management knowledge. Therefore, the posting will promote the knowledge structure of the accounting staff to develop in a broad and specialized direction, thereby improving the quality of the accounting staff.

Posting control system

After posting, the method of correcting the errors in the book records under manual conditions will no longer be adapted. Instead, methods such as modifying permissions, modifying marks, and voucher write-offs will be used. For error records found after auditing, bookkeeping, and even after closing, It can be corrected by using the anti-checkout, anti-post cancellation and review functions provided by the computerized system, which is unimaginable under manual conditions. The manual internal control system is partially retained and partially corrected, and this part will be converted into computer program control. For example, the principle of three divisions of accounts, money, and materials remains unchanged, and the principle of clear division of responsibilities in handling each economic business remains unchanged, but the principle of parallel registration will change, and the bookkeeping and settlement are converted into computer programs control.