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The purpose or benefit of accounting

The purpose of accounting is to record all the economic business that occurs in an enterprise, institution or individual family in the account books using certain accounting methods; it refers to the accounting according to the national The accounting subjects specified in the unified accounting system use the double-entry accounting method to register economic transactions in the account books sequentially and by category.

Know personal or family income and expenditure, and plan consumption and investment reasonably. The most direct function of accounting is to find out the specific situation of income and expenditure, to see how much money you earn, how much you spend, and where the money is spent. You can also know how much money is needed to maintain normal daily life, and the remaining money can be considered for consumption and investment, which is the basis of family financial planning.

Develop good consumption habits. By keeping accounts clear how money is spent, you can avoid spending money lavishly. By keeping accounts, you may soon become a savvy and rational consumer, spend your money wisely, and do more with less.

Extended information:

The general ledger should be registered according to the accounting voucher summary table; the date and voucher number should be filled in according to the accounting voucher summary table, except for "last year's settlement" in the summary column In addition to the "preceding page", the starting and ending numbers of the voucher summary should be filled in.

The detailed account should be registered according to the accounting voucher, and the date should be filled in with month and day. If there are multiple transactions in the same month, except for the first and second transactions, the following transactions can be replaced by dots, but the first one on the page change , two items must be filled in. The voucher number column and summary column are filled in according to the accounting voucher number and summary.

Various account books should be registered continuously in page order, and registration should not be skipped every other page. If a page or line skips, please do not make any changes at will. You should draw a red line from the upper right corner to the lower left corner of the amount column of the blank page to cancel it, and mark the words "This row is blank" or "This page is blank" in the summary column. , and the bookkeeper will seal it. The fixed account books must not be torn up at will.

Baidu Encyclopedia-Accounting