Joke Collection Website - Talk about mood - Hello! Can you tell me the difference between subsidiary ledger, general ledger and journal?
Hello! Can you tell me the difference between subsidiary ledger, general ledger and journal?
1. General ledger refers to the general classification of account books, also known as general ledger. It is a kind of account book classification that accounts are opened according to general classification subjects, all economic businesses are registered, general classification accounting is carried out, and summary accounting data is provided. The accounting data provided by the general ledger is the main basis for preparing accounting statements, and any unit must set up a general ledger. General ledger is the core of financial system software. After the voucher is generated, all business data are collected in the general ledger system for processing, and the general ledger system can also prepare vouchers for daily business such as collection, payment and reimbursement. All financial processing, from account establishment, daily business, account book inquiry to month-end closing, is realized in the general ledger system.
2. The account book registered according to the subsidiary ledger account is called subsidiary ledger, also referred to as subsidiary ledger. According to the detailed account setting of the general ledger, it is used to classify and register some economic and business matters and provide relevant detailed accounting information.
3. A journal is an account book that is registered one by one every day according to the sequence of the occurrence or completion time of economic business. The purpose of setting up a journal is to clearly reflect the economic business in chronological order in the account book records. Journals can be used to account for and supervise the occurrence or completion of a certain kind of economic business or all economic businesses, among which the journals used to record all economic businesses are called ordinary journals; A journal used to record a certain kind of economic business is called a special journal; Journals should be registered one by one in order at any time according to the completed receipt and payment vouchers, at least once a day.
Tips: The above information is for reference only.
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