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What does a running account mean?

The log is only a record registered according to the daily income and expenditure of users. You can change it at will, and remember that the more detailed the better. Or when writing an article, you are wordy, scribbling (composition, article) in no order or adding words to the article. For example, cash book is registered at any time according to the time sequence of business occurrence, and there is no corresponding relationship. It is not a formal account book, but just a record book.

The simplest way is to make a note of the daily capital flow, and clearly write down the expenditure categories, suppliers, customers and employees involved in the summary, which is convenient for screening and classification, and can also achieve the effect of summarizing expenditure and income at any time.

Extended data:

Matters needing attention in keeping a running account:

1, cash account book: the cash account book is used to check and supervise the increase and decrease of inventory expenses, and each expenditure and income must have detailed relevant vouchers, such as cash expenditure and cash income.

2. Cash on hand account: Cash on hand account is used to reflect the increase and decrease of all cash on hand of the company and the ins and outs of each capital inflow. Inventory account must be calculated by monthly total. Ensure that the cash account on hand corresponds to the account in the cash book.

3. Date: the date is clear to every bookkeeper, so it must be realistic, not blank, not the date of delivery or production, but the date of reimbursement on that day.

4. Serial number: in order to find the serial number of the accountant, there can be no duplication. Accounting is generally divided or filled in this way.

5. Account category: Account is for convenience of bookkeeping and inquiry. In the process of bookkeeping, accountants should know which vouchers are included in the corresponding accounts.

Baidu encyclopedia-running account