How To Balance The Balance Of The Balance Account To The Next Year?

There are two irregularities in the actual work on how to balance the balance of the balance account for the next year.

(1) record the balance of the account at the end of the account in the opposite direction. For example, at the end of an account, it is the debit balance at the end of the account. If the balance is placed in the credit column, at the time of checkout, if the balance is equal to the credit, the reverse record will be added. In the abstract column, the word "carry next year" will be filled out, and the "Ping" in the "borrow or lend" column will be filled out, and the "Yuan" position on the balance bar will be marked with a symbol indicating that the account has been leveled off.

(2) in the next row of the cumulative amount of the year, the balance of the year shall be recorded in the column of the same amount in the same direction, and the words "carry over the year ahead" shall be filled in the abstract column; if the balance at the end of the next registration is at the end of the year, if it is a debit balance, the borrower shall be credited on the forehead column of the sum of the credits, and the words "carry forward the next year" shall be filled out in the abstract column.

At the same time, the total count of the borrowers and borrowers at the bottom of the bank is added, and the word "total" is added in the column of the bank. The word "Ping" is added in the "borrow or lend" column, and the "0" sign is placed on the "Yuan" position of the balance bar to show that the account has been leveled.

The correct method should be: at the end of the year, the balance of the account with balance is directly credited to the new account balance column without the need for compiling.

It is not necessary to rewrite the balance into the debit or credit side (the recipient or the payer) of this year's account, so that the balance of the balance account will be zero this year.

Since, at the end of the year, there is a balance account, the balance should be reflected in the accounts faithfully, which makes it clearer and clearer.

Otherwise, it will confuse the difference between the balance account and the balance account.

Generally speaking, the general ledger, journal account and most subsidiary ledger should be changed once a year in the new accounting year.

However, some property materials, such as fine accounts and debtor debt, have a fine account, because of the variety of materials, specifications and exchange units, the replacement of new accounts and the heavy copy of the workload. Therefore, it can be used across the year without having to be replaced once a year.

All kinds of reference books can also be used continuously.

The purpose of checkout is to highlight the total sum of the month and the balance at the end of the month.

The accounting records of the period have been closed or concluded, and the records of this period and the next period are clearly separated.

According to the "accounting basic work standard", the monthly single line is divided into two lines.

When scribing, red line should be drawn; crossed lines should be drawn, and the amount should not be crossed only.

Generally speaking, the monthly balance at the end of the month should be written in the same line of the last business record of the month.

But in the cash journal, bank deposit journal and other accounts that need to be calculated monthly, such as various costs, expenses, income ledgers, etc., the monthly balance should be written in the same line at the monthly balance, and the word "total monthly" should be marked in the abstract column.

In doing so, the amount of the first month balance in the account record is equal to the balance at the end of the month, which facilitates the audit of account records.

We need to calculate some detailed accounts of the accumulated amount this year.

When the total balance of this month's total amount is still in line, there will be no need to write the balance again.

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