Accounting Form

Also known as accounting organization procedures or financial processing procedures, refers to the accounting voucher group accounting, accounting voucher organization, accounting books organization, bookkeeping procedures and methods of integration.

The organization of accounting books refers to their respective categories, formats and internal relations. The bookkeeping procedure refers to the steps and methods of filling, collating and pferring accounting vouchers to register books and prepare accounting reports.

In accounting, accounting vouchers, accounting books and accounting statements are of their own function.

Accounting statements must be restricted by management requirements.

The accounting statement provides users with the accounting information needed for management and decision making. The requirements of management and decision determine the type, item, format and date of the accounting statement.

Accounting books are the detailed archives of daily economic activities management and the direct basis for compiling accounting statements. The requirements of management and accounting statements determine the type, format and contents of accounting books.

Accounting voucher is not only the evidence for recording economic activities, but also the basis for registering books. The requirements of bookkeeping in operation and management determine the type, format and contents of accounting vouchers.

The three organizations are organically organized to form appropriate accounting forms. (1) the process of accounting data processing can be carried out in an orderly way, ensuring that accounting records are correct and complete, and accounting information is reliable and relevant. (two) reducing unnecessary accounting links and procedures, saving manpower, material resources and financial resources, and improving the efficiency of accounting work; (three) it is also important to divide the work of accounting, divide responsibilities and give full play to the supervisory function of accounting work.

Different forms of accounting are produced in different contents and procedures, accounting vouchers, accounting books, types and formats of accounting statements, and bookkeeping procedures.

There are mainly seven forms of accounting at present, that is, the form of accounting voucher, the form of accounting voucher, the form of accounting, the form of multi column journal, the form of accounting, the form of general ledger accounting, the form of accounting for general journal and the form of accounting summary.

There are similarities and differences in various forms of accounting.

According to the difference, the basis and method of registration general ledger are different.

Common points can be summed up in six aspects: (1) compile the original vouchers of the same kind of economic business and compile the original vouchers; (2) prepare account vouchers based on original vouchers or aggregate vouchers; (3) register cash journal books and bank deposit journals according to the collection vouchers and payment vouchers of the account receipts; (4) register the relevant subsidiary ledgers according to the original vouchers, collect the original vouchers and account vouchers; (5) check the journal and subsidiary ledger regularly with the general ledger; (6) make regular accounting statements according to the general ledger and subsidiary ledger.

In the form of organization accounting, the following principles should be followed: adapting to the business characteristics, meeting management needs and simplifying accounting procedures.

The form of organization accounting should be compatible with the nature and content of accounting business and the scale of accounting entities. It should be implemented in the division of labor and post responsibility system in accounting work, and is conducive to the implementation of the internal control system. The form of accounting should be able to provide the accounting information of the company's financial status and operating results correctly, timely, comprehensively and systematically, so as to meet the needs of macro management and business decision making by internal management and external parties. The organization's accounting form should also strive to simplify accounting procedures, save manpower, material resources and financial resources, and improve the efficiency of accounting work under the premise of guaranteeing the quality of accounting work.