How to write accounting numbers in accounting books

As an important part of the right to know about equity, the right to inspect accounting books is an important way for shareholders of a limited company to obtain company information and break the information monopoly of management. Now I will explain to you how to write the numbers in accounting books, I hope it can help you. How to write numbers in accounting books

a. The numbers should be evenly sized, and the writing strokes should be smooth, independent and stylish, and no consecutive strokes should be allowed.

b. Each number should be close to the bottom line, the upper end should not be on top of the grid, and the height should occupy 1/2 to 2/3 of the full grid. Except for ?6, 7, and 9?, other numbers must be consistent. When writing ?6?, the upper end is 1/4 higher than other numbers; when writing ?7? and ?9?, the lower end extends 1/4.

c. Each number should be sorted in order and have a certain inclination. The inclination of each number should be consistent. Generally, the upper end is required to be slanted 55-60 degrees to the right

d. When writing, write from left to right, top to bottom, in the same size, leaving a certain gap between the numbers, and the distances are equal. Numbers should be aligned up, down, left and right, and there should be no spaces between numbers.

e. Write in standardized handwriting, and maintain your own unique font to prevent imitation.

f. Except for ?4? and ?5?, the numbers must be completed in one stroke, and no artificial strokes are allowed.

g. Separate according to "three digits and one quarter".

h. After filling in the RMB symbol ￥? before the lowercase amount, the word ￥? does not need to be written after the number. Standards for accounting figures in accounting books

(1) Requirements for account book registration

First, accountants must review the contents of the accounting vouchers before registering the accounts.

Second, when registering the account, fill in the date, summary, amount and other relevant information of the account book completely, so that the figures are clear and accurate, and the registration is timely and complete.

Thirdly, accounts must be written with a special accounting pen. The red pen is only allowed to be used under special circumstances.

Fourth, there should be some space left above the written numbers and text to prepare for error correction. Generally, the space occupies 2/3 of the line height.

Fifth, when logging in, you must proceed in order, and no alternate lines or page jumps are allowed.

Sixth, after the balance is settled at the end of the period, the words "debit" or "credit" should be written in the "debit" or "credit" column, and the words "flat" should be written in the account with no balance, and the cash journal should be written . The bank deposit journal should show the balance on a transaction-by-transaction basis.

Seventh, after each account page is used up, the total amount and balance of this page should be calculated, and "forward to the next page" should be noted, and "acceptance" should be noted in the summary column of the first line of the next page. Previous page?.

Eighth, errors that occur due to accounting should be corrected in the correct way.

(2) Account book registration method

First, accounting: journals generally use three columns: debit, credit, and balance. Journals are registered one by one based on the verified receipt vouchers and payment vouchers. The balance must be settled for each registration. After the daily journal is completed, the balance of the day should also be settled accordingly. Journals are generally divided into cash journals, which are managed by the cashier. Daily registration; bank deposit journals are registered daily by bank deposit bookkeepers.

Second, detailed accounts: Detailed accounts are divided into: three-column type, quantity type, multi-column type, various special detailed accounts, etc., and their appearance is loose-leaf or card type.

Third, the general ledger: The general ledger generally uses three columns: debit, credit, and balance. The basis for registering the account books depends on the accounting organization form selected, and is registered separately for each accounting account.

Fourth, the relevant accounts of the general ledger, subsidiary ledgers, and journals should be reconciled at the end of the month. For example, the sum of the closing balances of the subsidiary ledgers should be equal to the closing balance of the corresponding general ledger account.

(3) Issues that should be paid attention to when registering account books

First, the "time" column of the account book must be registered based on the date of filling in the accounting voucher, and the "amount" column must be based on the voucher Register the amount in the amount column of the corresponding accounting direction.

Second, red pens should be used for error correction, chargeback, checkout, etc. Pencils and ballpoint pens are not allowed.

Third, no typos, typos or self-made characters are allowed; numbers must not be written in consecutive strokes.

Fourth, keep the accounts clean and complete for long-term reference.

4. Correction of wrong accounts

(1) Principles of correction of accounting errors

First, accounting errors found in the current period and related to the current period should be adjusted Related projects in this issue.

Second, non-significant accounting errors found in the current period that are related to the previous period, if they affect the profit and loss, should be directly included in the net profit and loss of the current period, and other related items should also be adjusted as the current period; if It does not affect the relevant items of this period and should be adjusted.

Third, if significant accounting errors found in the current period related to the previous period affect profits and losses, the impact on profits and losses should be adjusted to the opening retained earnings of the current period. The opening numbers of other related items in the accounting statements should also be adjusted. It should be adjusted together; if it does not affect the income, the opening numbers of relevant items in the accounting statements should be adjusted.

(2) Methods for correcting accounting errors

There are generally three methods for correcting wrong accounts, namely: the underline correction method, the red letter correction method, and the supplementary correction method.

(3) Issues that accountants should pay attention to when correcting wrong accounts

First, after an accounting error occurs, accountants are not allowed to arbitrarily erase, dig, mend, scrape, wipe or modify at will. If the writing on the entire page is unclear, it can be re-copied with the approval of the accounting supervisor, but the original account page must be retained and must not be destroyed. For errors that occur in accounting, accountants should use the correct technology based on the specific reasons. Methods to correct errors.

Secondly, when using the underline correction method, you should not only correct partial wrong numbers, but should check off all the numbers and fill them in again.

Third, when using the red letter correction method, it is not allowed to fill in the accounting voucher with the amount in blue or black letters in the opposite direction to the original erroneous accounting voucher to offset the erroneous record or the original erroneous amount.

Fourth, if the words and amounts recorded in the accounting voucher are inconsistent with the words and amounts recorded in the account books, they should be corrected first by the underline correction method, and then by the supplementary registration method.

(5) Requirements and methods for reconciliation, settlement and trial balance