What Is a Detail File?
The detailed ledger is also called the detailed ledger, which refers to the books that are classified and registered according to the detailed classified accounts. It is an account of the detailed contents of economic business according to the needs of the unit's economic management and is a supplementary reflection of the general ledger.
Ledger file
Right!
- The detailed ledger is also called the detailed ledger, which refers to the books that are classified and registered according to the detailed classified accounts. It is an account of the detailed contents of economic business according to the needs of the unit's economic management and is a supplementary reflection of the general ledger.
- Detail account
- Article 60 Accounting personnel shall register accounting books based on the accounting vouchers that have been verified without error. The basic requirements for registering books are:
(6) The various books are continuously registered in the order of the pages, and no line skips or separate pages are allowed. If line skipping or slippage occurs, blank lines and blank pages should be crossed out, or the words "this line is blank" and "this page are blank" should be marked and signed or stamped by the bookkeeper.
(7) For the accounts that need to settle the balance, after the balance is settled. The words "borrow" or "credit," should be written in the "borrow or loan" column. For accounts without balance, the word "ping" should be written in the "borrow or loan" column, and used in the balance column. "Q" means.
Cash journals and bank deposit journals must balance daily.
(8) When each account page is registered and carried forward to the next page, the total and balance of this page should be settled, written in the relevant column of the last line of this page and the first line of the next page, and marked "over "Next page" and "previous page"; you can also write the total and amount of this page only in the relevant column on the first line of the next page, and indicate "previous page" in the summary column.
For accounts that need to settle this month's balance, the total amount of this page on the "next page" should be the total amount of balances from the beginning of the month to the end of this page; Accounts, the total number of pages on the "next page" should be the cumulative number from the beginning of the year to the end of this page; for accounts that need neither the current month nor the current year , You can only carry forward the outstanding balance of each page to the next page.
- Article 64 All units shall settle accounts regularly in accordance with regulations.
(1) Before closing the account, all economic transactions that occurred during the period must be registered in the account.
(2) At the time of settlement, the closing balance of each account shall be settled. If it is necessary to settle the current month's balance, the word total for this month should be marked in the summary column, and a single red line should be drawn in the column below. If it is necessary to settle the accumulated amount for the current year, the word accumulated this year should be marked in the summary column, and a single red line should be drawn in the column below; Double red lines should be drawn below the accumulated annual balance. At the end of the year, all general ledger accounts should settle annual balances and year-end balances.
(3) At the end of the year, the balance of each account shall be carried forward to the next fiscal year, and the words carry forward to the next year shall be indicated in the summary column; in the balance column of the first line of the new accounting book in the next fiscal year Fill in the balance carried over from the previous year, and indicate the words carried forward from the previous year in the summary column.