General ledger Ethereum

Publish: 2021-04-17 08:53:00

Excel accounting processing is a free general template for accounting

initialize, determine the account to be used, and enter the voucher entry

Journal, Sub Ledger, general ledger, income statement and balance sheet are generated automatically

turn on the computer and download it from the web page of the computer (this page known by the network)

after downloading, decompress it first. When opening excel accounting processing,

it's better to open it in Excel 2003 or 2007. To enable [macro]

first look at the instructions. On the third line of the voucher page

for reference

note: electronic documents need to be backed up frequently and kept on two different media,

such as hard disk and USB flash disk, so as to avoid accidents and data loss

< file FSID = 387271182710070 "link = / share / link? Shareid = 1383160305 & UK = 185941931" name = excel accounting system a_ 20151030102917.rar" wealth="2" />

The relationship between the two is as follows:

reflects the same content of economic business
the original basis for registering account books is the same
The main differences between the two are as follows:
1. reflecting different levels of economic details
  The economic indicators provided by the general ledger are the synthesis of subsidiary ledger data, and play the role of controlling and controlling the subsidiary ledger; The subsidiary ledger is a supplement to the general ledger, which plays an auxiliary and supplementary role

There is no difference between the general ledger and the general ledger

General Ledger refers to general ledger, also known as general ledger. It is a classified account book that opens an account according to the general ledger, which is used to register all economic businesses, carry out general ledger accounting, and provide general accounting data. The accounting data provided by the general ledger is the main basis for the preparation of accounting statements. Any unit must set up the general ledger

extended data

the general ledger generally adopts the book entry type. The General Ledger's account page format generally adopts the three column format of "debit", "credit" and "balance". According to the actual needs, the "opposite account" column can also be added in the two columns of "debit" and "credit". The account page format of general ledger can also adopt multi column format. For example, the chronological records and general ledger records are combined to form a joint account book, namely journal general ledger<

the registration basis and method of general ledger mainly depend on the accounting form adopted. It can directly register one by one according to various bookkeeping vouchers, or first summarize the bookkeeping vouchers in a certain way, compile them into account summary table or summary bookkeeping vouchers, and then register them

Sub ledgers are divided into three column sub ledgers, quantity and amount sub ledgers, multi column sub ledgers and line registration sub ledgers

the general ledger is the core of the financial system software, including the processing of business data after generating vouchers, and the voucher preparation of daily collection, payment, reimbursement and other business; From account creation, daily business, account book query to month end closing, all the financial processing work is realized in the general ledger system

the general ledger is an account that makes a comprehensive analysis of the subsidiary ledger and controls the subsidiary ledger. For the subsidiary ledger, it is a necessary supplement to the general ledger. In other words, the general ledger has played a detailed purpose

for the general ledger and the subsidiary ledger, there are many things in common, because the original documents registered are the same, and the accounting content is the same, so the combination of the two plays a comprehensive and detailed reflection purpose

extended data

principle of account establishment

1. The name of general ledger account should be consistent with the name of account specified in the national unified accounting system

General Ledger has the characteristics of classified summary records. In order to ensure the correctness and integrity of account book records and provide complete indicators of accounting elements, enterprises should establish general ledger according to their own instry characteristics and economic business contents, and the name of general ledger account should be consistent with the name of accounting account specified in the national unified accounting system

2. Select the general ledger format according to the needs of enterprise accounting processing proceres

according to the regulations of the Ministry of finance, the general ledger format mainly includes three column, multi column (Journal General Ledger), chessboard and account summary table general ledger. The enterprise can choose the format of the general ledger according to the needs of its own accounting proceres

5. The secondary ledger under the general ledger account is also known as the Sub Ledger. The number of Sub Ledger accounts to be set depends on the actual situation of the enterprise. It should not be said that there are as many as there are. For example, the accounts receivable Sub Ledger is determined by the number of payments owed by the company. The company name is the name of the secondary account. The raw material Sub Ledger can be set according to the name of the raw material. Inventory goods are also set up as secondary accounts according to the name of the goods.... Wait, I can't elaborate.

6. 1 Assets 1 1001 cash on hand 2 1002 bank deposits 3 1003 deposits with the central bank 4 1011 deposits with banks 5 1012 other monetary funds 6 1021 settlement provisions 7 1031 deposit margin 8 1101 trading financial assets 9 1111 repurchase financial assets 10 1121 notes receivable 11 1122 accounts receivable 12 1123 prepayments 13 1131 dividends receivable 14 1132 interest receivable 15 1201 Subrogation recovery receivable 16 1211 reinsurance receivable 17 1212 reinsurance contract reserve receivable 18 1221 other receivables 19 1231 bad debt provision 20 1301 discount asset 21 1302 lending fund 22 1303 loan 23 1304 loan loss provision 24 1311 agency cashing securities 25 1321 agency business asset 26 1401 material procurement 27 1402 in transit materials 28 1403 raw materials 29 1404 material cost Difference 30 1405 goods in stock 31 1406 goods in issue 32 1407 goods price difference 33 1408 entrusted processing materials 34 1411 revolving materials 35 1421 expendable biological assets 36 1431 precious metals 37 1441 debt paying assets 38 1451 surplus materials 39 1461 financial leasing assets 40 1471 inventory depreciation reserves 41 1501 held to maturity investment 42 1502 held to maturity investment depreciation reserves 43 1503 Available for sale financial assets 44 1511 long term equity investment 45 1512 provision for impairment of long term equity investment 46 1521 investment real estate 47 1531 long term receivables 48 1532 unrealized financing income 49 1541 deposited capital margin 50 1601 fixed assets 51 1602 accumulated depreciation 52 1603 provision for impairment of fixed assets 53 1604 construction in progress 54 1605 engineering materials 55 1606 fixed assets liquidation 56 1611 unguaranteed resial value 57 1621 proctive biological assets 58 1622 proctive biological assets accumulated depreciation 59 1623 public welfare biological assets 60 1631 oil and gas assets 61 1632 accumulated depletion 62 1701 intangible assets 63 1702 accumulated amortization 64 1703 intangible assets impairment provision 65 1711 goodwill 66 1801 long-term deferred expenses 67 1811 deferred income tax assets 68 1821 independent account assets 69 1901 Loss and surplus of pending property Liabilities 70 2001 short term borrowings 71 2002 deposit margin 72 2003 inter-bank borrowings 73 2004 borrowings from the central bank 74 2011 deposits 75 2012 inter-bank deposits 76 2021 discount liabilities 77 2101 trading financial liabilities 78 2111 financial assets sold and repurchased 79 2201 notes payable 80 2202 accounts payable 81 2203 accounts receivable 82 2211 staff salaries payable 83 2221 taxes payable 84 2231 interest payable 85 2232 dividend payable 86 2241 other accounts payable 87 2251 policy dividend payable 88 2261 reinsurance accounts payable 89 2311 agency trading securities 90 2312 agency underwriting securities 91 2313 agency cashing securities 92 2314 agency business liabilities 93 2401 deferred income 94 2501 long term loan 95 2502 bonds payable 96 2601 unexpired liability reserve 97 2602 insurance liability Discretionary reserve 98 2611 insured deposit 99 2621 independent account liabilities 100 2701 long term accounts payable 101 2702 unrecognized financing expenses 102 2711 special accounts payable 103 2801 estimated liabilities 104 2901 deferred income tax liabilities III common class 105 3001 clearing fund transactions 106 3002 currency exchange 107 3101 derivatives 108 3201 hedging instruments 109 3202 hedged items IV Owner's equity 110 4001 paid in capital 111 4002 capital reserve 112 4101 surplus reserve 113 general risk reserves 114 4103 profit of the year 115 4104 profit distribution 116 4201 treasury shares v. cost 117 5001 proction cost 118 5101 manufacturing cost 119 5201 labor cost 120 5301 R & D expenditure 121 5401 engineering construction 122 5402 engineering settlement 123 5403 mechanical operation VI Profit and loss category 124 6001 main business income 125 6011 interest income 126 6021 handling charge and commission income 127 6031 premium income 128 6041 lease income 129 6051 other business income 130 6061 exchange gain and loss 131 6101 fair value change gain and loss 132 6111 investment income 133 6201 recoverable insurance liability reserve 134 6202 recoverable compensation expense 135 6203 recoverable reinsurance expense 136 6301 business Non business income 137 6401 main business cost 138 6402 other business cost 139 6403 business tax and surcharges 140 6411 interest expense 141 6421 handling charge and commission expense 142 6501 drawing unexpired reserve 143 6502 drawing insurance reserve 144 6511 compensation expense 145 6521 policy bonus expense 146 6531 refund 147 6541 premium 148 6542 reinsurance expense 149 6601 selling expenses 150 6602 management expenses 151 6603 financial expenses 152 6604 exploration expenses 153 6701 asset impairment losses 154 6711 non operating expenses 155 6801 income tax expenses 156 6901 profit and loss adjustment of previous years

The difference between general ledger and subsidiary ledger is not the same. The general ledger reflects the general situation of the increase and decrease of funds and provides general information; The subsidiary ledger reflects the details of capital movements and provides detailed information of a certain aspect; Some Sub Ledger can also provide physical quantity index and labor quantity index

The effects of the two are different. The economic index provided by the general ledger is the synthesis of subsidiary ledger data and plays a controlling role in the subsidiary ledger; Subsidiary ledger is a supplement to the general ledger. It plays the role of elaboration

[example] on January 1, 2008, the balance of the general ledger account of "raw materials" and "accounts payable" and its subsidiary ledger accounts are as follows:

(1) the general ledger account of "raw materials" has a debit balance of 35000 yuan, and the balance of its subsidiary accounts is as follows:

(1) the subsidiary account of "a materials" has a balance of 2000kg, The unit cost is 10 yuan and the amount is 20 000 yuan

② detailed account of "material B", with balance of 50 tons, unit cost of 300 yuan and amount of 15000 yuan

(2) the general ledger account of "accounts payable" has a credit balance of 10000 yuan, and the balance of its subsidiary account is as follows:

① the subsidiary account of "factory a" has a credit balance of 6000 yuan

② detailed account of "factory B", with credit balance of 4000 yuan

[example] in January 2008, the relevant transactions or events occurred in the enterprise and their accounting treatment are as follows:

(1) on January 9, 500 kg of material a was purchased from factory a, with a unit price of 10 yuan, accounting for 5000 yuan; Purchase 100 tons of material B from Qilu factory, unit price 300 yuan, total 30
000 yuan, material a and B have been accepted and put into storage, payment has not been paid

for the transaction or event, the enterprise shall prepare accounting entries as follows:

borrow: raw material - material a 5000

- material B 30000

Loan: accounts payable - factory a 5000

- Factory B 30000

(2) January 12, Purchase 400 kg of material a from factory a at a unit price of 10 yuan, totaling 4 000 yuan; The material of Party B is 50 tons, the unit price is 300 yuan, 15
000 yuan. The materials have been accepted and put into storage, and the payment for goods has not been paid

for the transaction or event, the enterprise shall prepare accounting entries as follows:

debit: raw material - material a 4 000

- material B 15 000

Credit: accounts payable - factory a 19 000

(3) on January 20, the payment for goods owed to factory a was 20 000 yuan by bank deposit, The payment for goods of factory B is 30 000 yuan

for the transaction or event, the enterprise should prepare accounting entries as follows:

debit: accounts payable - factory a 20 000

- Factory B 3 000

Credit: bank deposit 50 000

(4) on January 26, the proction workshop collected 1 000 kg of material a from the warehouse for the proction procts, The amount is 10000 yuan; 100 tons of material B, the amount is 30 000 yuan

for the transaction or event, the enterprise shall prepare accounting entries as follows:

debit: proction cost 40 000

Credit: raw material - material a 10 000

- material B 30 000

according to the requirements of Ping hang registration, The above transactions or matters shall be registered in the general ledger accounts of "raw materials" and "accounts payable" and their subsidiary accounts. The results of parallel registration are shown in Table 1, table 2, table 3, table 4, table 5 and table 6

8. There are two kinds of Accounting: general ledger and subsidiary ledger. Cash and bank accounts are kept by the cashier
Sub Ledger is set up according to secondary accounts. For example, raw materials (primary account, general ledger) includes steel, wire, components and so on. These secondary accounts are registered in Sub Ledger. For another example, there are public expenses, wages, travel expenses and so on under the management expenses, and these secondary subjects are also registered in the subsidiary ledger. At the end of the month, prepare the account summary table according to the Sub Ledger, register the general ledger, and then make the report according to the general ledger.

9. The general ledger and Sub Ledger of the same accounting period are done at the same time

General Ledger refers to general ledger, also known as general ledger. It is a classified account book that opens an account according to the general ledger, which is used to register all economic businesses, carry out general ledger accounting, and provide general accounting data. The accounting data provided by the general ledger is the main basis for the preparation of accounting statements. Any unit must set up the general ledger
the general ledger generally adopts the book entry type. The format of the General Ledger's account page generally adopts "debit", "credit" and "balance" in the column. According to the actual needs, the "opposite account" column can also be added in the "debit" and "credit" columns. The account page format of general ledger can also adopt multi column format. For example, the chronological records and general ledger records are combined to form a joint account book, namely journal general ledger
the registration basis and method of general ledger mainly depend on the accounting form adopted. It can directly register one by one according to various bookkeeping vouchers, or first summarize the bookkeeping vouchers in a certain way, compile them into account summary table or summary bookkeeping vouchers, and then register them

Sub Ledger. According to the general ledger account setting, the account is opened according to its secondary or subsidiary account, which is used to classify and register a certain type of economic business, carry out detailed accounting, and provide detailed accounting data loss account book. Sub Ledger.

10. It's to carry over, or else the money will come from there; Carry forward of last year;, Then write the amount of the previous year in the balance column

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