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1、Unit6Howtoestablishtheaccountbooks?1243356.1aWhyisbook-establishingsignificant?6.1bWhataretheprocessesofbookestablishing?6.1cThreecommonaccountbooks6.2Coreaccountingterms6.3Extendedwords下一页返回Unit6Howtoestablishtheaccountbooks?679386.4Notes6.5Reinforcementexer
2、cise6.6Accounting-relatedknowledgeHowdoesanewly-startedsmallbusinessestablishitsaccounts?6.7ExtendedreadingThegeneralledger上一页返回Unit6Howtoestablishtheaccountbooks?Coretermsreminder核心术语提示accountbookbindingaccountbookcashjournalbankdepositjournalgeneralledgermo
3、netaryresourcesnotereceivabledeferredexpensecumulativedepreciationsubsidiaryledgeraccountclassifiedaccounting账册订本式账簿现金日记账银行存款日记账总分类账，总账货币资金应收票据待摊费用累计折旧辅助分类账，明细分类账分类核算返回6.1aWhyisbook-establishingsignificant?Theaccountbooksarethecarrierwithwhichaccountingisreco
4、rded,andafundamentallinkintheaccountingwork.Onlybyvirtueofthebooks,canaccountinginformationbecollected,sortedup,processed,storedandprovided.Whileestablishingtheaccountingbooks,differentorganizationsmayneeddifferentbooks,dependingonsuchfactorsassizeoftheorgani
5、zation,natureofbusiness,theextentofcomputerization,etc.返回6.1bWhataretheprocessesofbook establishing?Thebasicbook-establishingprocessesare:Step 1:Preparevariousaccountbooksthatareneeded.Notethatallloosesheetsmustbeboundupintoabook.Step2:Writeontheaccountbooks
6、nameoforganization,nameofaccountbook,volumes,serialnumber,startingdate,bookkeepingpersonandotherrelatedinformation.Step3:Establishtheledgeraccountsontheledgerpaperaccordingtothesequenceandnamesinthechartsofaccounts.Step4:Startusingthebindingaccountbookbygivin
7、gordinalnumerationfromthefirstpagetothelastpage.返回6.1cThreecommonaccountbooksTherearevariousaccountbooksusedinaccounting,andthreearethemostcommonlyused:●Cashjournalandbankdepositjournal●Generalledger●Subsidiaryledger1.CashjournalandbankdepositjournalCashjourn
8、alisakindofspecialjournalusedtorecordreceiptanddisbursementofcash.Thecashjournalmustusethebindingaccountbook,anditsformatofaccountsheetoftenadoptsthethreecolumntypeofreceipt(debtor),disbu
