How Industrial Enterprises Build Accounts

by huiyun_moo on 2009-04-16 09:32:32

Industrial enterprises refer to those enterprises specifically engaged in the manufacture, processing, and production of goods. Therefore, some people also refer to industrial enterprises as manufacturing enterprises. Due to the extensive content involved in accounting calculations, along with issues of cost aggregation and computation, setting up accounts for industrial enterprises is the most complex and also the most representative.

Firstly, cash journals and bank deposit journals are two types of ledgers that every enterprise must have. When purchasing these, one of each type is sufficient for an accountant. However, if a company has more than two bank deposit account numbers, then the number of ledger books required will depend on the specific situation of the enterprise. If they are used up, it's not too late to purchase new ones.

First, according to the activation requirements of the ledger, fill in the required content on the flyleaf. Based on the first source of cash and bank deposits for the enterprise, register them into the cash journal and the bank deposit journal.

For example, if the enterprise registers cash journals based on receipts vouchers and bank...