How to keep an account in the subsidiary ledger?

1. Sub-ledger is a classified account opened according to sub-ledger to register a certain kind of economic business and provide detailed accounting data.

2. The format of subsidiary ledger should be determined according to the business characteristics and management needs of each unit. Commonly used formats mainly include:

(1) and "three-column" subsidiary ledger

The account page format of the "three-column" subsidiary ledger is basically the same as that of the general ledger, with only three amount columns: debit, credit and balance. It is suitable for "accounts receivable", "accounts payable" and other sub-ledgers that only need to calculate the amount.

(2), "quantity and amount formula" subsidiary ledger

The account page of the "quantity-amount" sub-ledger is basically composed of three columns: income, issue and balance. These columns contain items such as quantity, unit price and amount, and the quantity and amount of the physical objects are registered respectively. This form of subsidiary ledger is suitable for property and material items that need to be accounted for in both amount and quantity. Such as "raw materials", "finished products" and other subjects detailed accounting. It can provide information such as income, delivery and balance of all kinds of property and materials, which is convenient for business and management.

(3) Multi-column ledger

The format of multi-column subsidiary ledger varies according to management needs. Divide an account page into several columns according to detailed accounts to reflect the accounting data of detailed projects. The subsidiary ledger in this format is suitable for the detailed accounting of expenses, costs and income results. For example, the "Production Cost Sub-ledger" has only one column of debit and one column of cost, and the credit amount is registered in the relevant column in red letters.

(4) "horizontal registration method" subsidiary ledger

The "horizontal line registration method" sub-ledger is to register the "debit" and the corresponding "credit" of each economic business item by item in the same line of the account page. It is applicable to the receipt and payment of material procurement business, the expenditure and reimbursement of reserve fund business, etc.