How to prepare the account summary table
The account summary table, also known as the accounting voucher summary table, is a company that regularly summarizes all accounting vouchers and lists the debit balances and debits of each account according to different accounting accounts. A summary document of credit balances. The preparation method of the account summary table is to classify all the accounting vouchers in a certain period according to the accounting accounts, and regularly summarize the debit amount and credit amount of each account for the current period, and fill in the account summary table. in the relevant column. The account summary table can be compiled once a month and summarized by ten days, or one table can be compiled once every ten days. The account summary table in any format only reflects the debit amount and credit amount of each account for the current period, and does not reflect the response relationship between each account.
General format of account summary table
General steps
The general steps of the account summary table accounting processing program are:
1. Fill in and summarize the original vouchers based on the original vouchers;
2. Fill in accounting vouchers based on original vouchers or summarized original vouchers;
3. Register the inventory cash journal and bank deposit journal one by one based on the receipt voucher and payment voucher;
4. Register various detailed ledgers based on original vouchers, summary original vouchers and accounting vouchers;
5. Prepare account summary table based on various accounting vouchers;
6. Register the general ledger according to the account summary table;
7. At the end of the period, reconcile the balances of the inventory cash journal, bank deposit journal and subsidiary ledger with the balance of the relevant general ledger;
8. At the end of the period, prepare financial statements based on the records in the general ledger and subsidiary ledgers.
Account Summary Financial Processing Program
Evaluation of Account Summary Account Processing Procedure
Features
The characteristic of the account summary table accounting processing program is to first compile all accounting vouchers into an account summary table, and then register the general ledger based on the account summary table.
Advantages and disadvantages
The advantage of the account summary table accounting processing program is that it reduces the workload of registering the general ledger, is easy to understand, convenient for learning, and can achieve a trial balance; the disadvantage is that the account summary The table cannot reflect the correspondence between various accounts and is not conducive to checking the accounts.
Applicable scope
This accounting processing procedure is suitable for units with a large number of economic businesses.
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