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To register means to keep an account. It is to enter the account in the account book according to the accounting voucher or the summary voucher.
Registration process:
cash on hand/bank deposit journal registration The
cashier registers the receipts and payment vouchers sequentially and day by day.
1. Register the specific time of the economic business according to the date on the relevant voucher
2. Write the number of the corresponding voucher in the number column of the voucher
3. Write a brief description of the economic business in the summary column
4. Write it in the corresponding account The name of the account that should be debited or credited (i.e., the account)
5. The debit amount and the credit amount are included in the two amount columns of income and expenses (or debit and credit) respectively
6. After registering the economic business, settle the book balance
7. After the registration is completed, you should sign or stamp on the accounting voucher, and indicate the sign that the account has been registered, indicating that the account has been recorded. 8.
At the end of the daily business, the income and expenses should be calculated separately (debit and credit) and settle the book balance; after the balance is settled, the words "debit" or "credit" should be written in the "debit or credit" column
9. When the monthly business ends, it should be recorded in the summary column "Total this month", draw a red line under the row, calculate and fill in the cumulative amount from the beginning of the year to this month in the income and expenditure (debit and credit) columns, and finally
settle the book balance 10. At the end of the year , the accumulated amount for the current year is calculated on a monthly basis. After a red line is drawn under the "Total of this month", the word "Accumulated for this year" is indicated in the summary column below, and the accumulated amount and balance are calculated, and are listed in "This Month". A single red line under the line