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Scope Of Accounting Archives

2010/11/18 15:21:00 39

Accounting FilesAccounting BooksAccounting Vouchers

The scope of accounting archives generally refers to accounting vouchers and accounting books.

accounting

Statements and other accounting data and other four parts.


(1) accounting voucher


Accounting voucher is

Record

Written proof of economic responsibility and clear economic responsibility.

It includes homemade original vouchers, external original vouchers, original voucher summary tables, bookkeeping vouchers (collection vouchers, payment vouchers, pfer vouchers three), accounting voucher summary tables, bank deposits (borrowings) reconciliation statements, bank deposit balance reconciliation tables, etc.


(two) accounting books


Accounting books are made in a certain format.

mutual

The accounting page is composed of accounting documents, and records of all economic pactions are recorded in a comprehensive, continuous and systematic manner.

It includes general ledger, all kinds of subsidiary ledger, cash journal, bank deposit journal and auxiliary registration book.


(three) accounting statements


The accounting statement is a summative written document reflecting the accounting and financial situation of an enterprise and its operating results. It mainly consists of the main financial indicators, the monthly and quarterly accounting statements, and the annual accounting statements, including the balance sheet, profit and loss statement, and financial statement.


(four) other accounting data


Other accounting data belong to the category of economic business, and the data related to accounting and accounting supervision are closely related to the accounting department.

Such as: economic contracts, financial data statistics, financial inventory summary data, approved capital quota data, accounting records pfer inventory, accounting records kept inventory, accounting files destroyed list.

The accounting data, procedure documents and other accounting data stored in the magnetic media by the computerized accounting unit shall be managed together with the accounting archives.

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