The formula for calculating the account balance is ending balance = beginning balance + current period increase - current period decrease.

The account balance, referred to as "balance", refers to the difference after the total balances of the two parties in the account are offset. It is divided into two types: the first is the account balance using the debit accounting method. It includes:

(1) Debit balance of asset account. The calculation formula is as follows: debit balance at the beginning of the accounting account + debit amount for the current period - credit amount for the current period = debit balance at the end of the accounting account.

(2) Negative and equity-type account balance of goods, the calculation formula is as follows: balance of goods at the beginning of the accounting account + the amount of goods incurred in the current period - the amount of debits in the current period = the amount of goods at the end of the accounting account balance.

The second type is to increase or decrease the account balance using the accounting method. The calculation formula is as follows: the balance of additional parties at the beginning of the accounting account + the amount of additional parties incurred in the current period - the amount of additional parties incurred in the current period = the balance of additional parties at the end of the accounting account.

When the increase and decrease accounting method is adopted, the balance of an accounting account is generally an increase balance. Under certain conditions, a decrease balance may also occur. The account balance adopts different calculation methods according to different situations: < /p>

(1) Balance of each settlement. Register every economic transaction. Request balance calculation on a transaction-by-transaction basis.

(2) Daily balance settlement. When the account records require daily clearing and daily settlement, the balance should be calculated daily.

(3) Calculate the balance on each page. Some accounts do not need to calculate the balance on a transaction-by-transaction and daily basis. The balance should be calculated when the last line of the account page is recorded so that it can be passed to the next page.

(4) Periodic settlement of remaining vehicles: In the case of customized summary records and registered totals, the balance of Shude must be calculated regularly to facilitate account reconciliation. (5) Monthly balance settlement. In order to simplify settlement, the balance of some accounts can be calculated at the end of the month.