How To Fill In The Account Balance When Checking Out?

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 journal and other accounts that need to be calculated monthly, such as various costs, expenses, income ledgers, etc., when monthly checkout, the balance of the month and the amount of the month should also be written in the same line.

In this way, the amount of the beginning of the month in the account record is equal to the balance of the end of the month, which facilitates the audit of the account records.

It is necessary to calculate some detailed accounts of the accumulated amount in the current year. When the balance of the total amount of the month is checked out, there will be no need to write the balance again.