First, the asset class.

1 100 1 cash on hand

2 1002 bank deposit

3 1003 The funds deposited in the Central Bank are only used by banks.

4. Interbank special deposits 10 1 1.

5 10 15 Other monetary funds

6 102 1 settlement reserve fund is used exclusively for securities.

7 103 1 financial deposit * * *

8 105 1 financial lending funds * * *

9 1 10 1 trading financial assets

101111the financial use of buying and selling financial assets.

1111notes receivable

12 1 122 accounts receivable

13 1 123 prepayment

141131dividends receivable

15 1 132 interest receivable

161211for accounts receivable deposit insurance.

17 122 1 subrogation receivable insurance project.

18 1222 special insurance for accounts receivable reinsurance

19 1223 The unearned liability reserve of reinsurance receivable is for insurance purposes only.

20 1224 reinsurance liability reserve receivable for insurance purposes

2 1 123 1 other receivables

22 124 1 bad debt provision

23 125 1 The discounted assets are special for banks.

Lending bank and insurance 24 130 1 * * *

25 1302 bank and insurance loan loss reserve * * *

26 13 1 1 used as an agent to pay for securities banks and securities.

27 132 1 agency business assets

28 140 1 material procurement

29 1402 materials in transit

30 1403 raw materials

3 1 1404 material cost difference

32 1406 goods in stock

33 1407 goods issued

34 14 10 commodity purchase and sale price difference

35 14 1 1 entrusted processing materials

36 14 12 packaging and low-value consumables

37 142 1 Consumable biological assets are dedicated to agriculture.

38 143 1 Construction contractor for reusable materials.

39 144 1 special for precious metal banks

40 1442 debt-paying assets financing * * *

4 1 145 1 for the insurance of damaged materials.

42 146 1 inventory depreciation reserve

43 150 1 prepaid expenses

44 15 1 1 special for independent account asset insurance

45 152 1 held-to-maturity investment

46 1522 Provision for impairment of held-to-maturity investments

47 1523 Available-for-sale financial assets

48 1524 Long-term equity investment

49 1525 Provision for impairment of long-term equity investment

50 1526 investment real estate

5 1 153 1 long-term receivables

52 154 1 Unrealized financing income

53 155 1 special for fund deposit insurance.

54 160 1 fixed assets

55 1602 accumulated depreciation

56 1603 Provision for impairment of fixed assets

57 1604 Construction in progress

58 1605 engineering materials

59 1606 Liquidation of fixed assets

60 16 1 1 Lease financing for the exclusive use of leased assets.

6 1 16 12 is dedicated to unsecured residual lease.

62 162 1 Productive biological assets are dedicated to agriculture

63 1622 Accumulated depreciation of productive biological assets is special for agriculture.

64 1623 public welfare biological assets are specially used for agriculture.

65 163 1 Oil and gas assets are dedicated to oil and gas exploitation.

66 1632 cumulative depletion is dedicated to oil and gas exploitation.

67 170 1 intangible assets

68 1702 cumulative amortization

69 1703 provision for impairment of intangible assets

70 17 1 1 goodwill

7 1 180 1 long-term deferred expenses

72 18 1 1 deferred income tax assets

73 190 1 Loss and overflow of pending property

Two. debt

74 200 1 short-term loans

75 Finance of deposits received in 2002 *

In 2003, borrowed funds were used for financing.

It is special for banks to borrow from the central bank in 2004.

78 ......& gt& gt

Question 2: What subjects should be included in the general ledger? See >

Question 3: What subjects need to be registered in general ledger and subsidiary ledger? Cash, bank deposits, accounts receivable, prepayments, goods in stock, low-value consumables, fixed assets, accumulated depreciation, accounts payable, accounts received in advance, taxes payable (the subsidiary ledger should also be divided into secondary subjects), wages payable, operating expenses, management expenses, financial expenses, income, costs and ...................., so all the subjects you use should be registered.

Question 4: What general ledger accounts include ***85 types of accounts, and the quantity and content of new accounts?

Serial number The new accounting standards use the contents of account accounting.

First, the asset class.

1 100 1 enterprise cash on hand

2 1002 bank deposits of various funds deposited by enterprises in banks or other financial institutions.

3 1003 All kinds of funds deposited by enterprises (banks) in the People's Bank of China (hereinafter referred to as "the central bank"), including business fund transfer, bill exchange in the same city, cross-system fund transfer in different places, cash deposit and withdrawal, etc.

4 10 1 1 funds deposited by interbank enterprises (banks) in domestic and foreign banks and non-bank financial institutions.

5 10 12 other monetary funds, such as bank draft deposits, cashier's checks deposits, credit card deposits, letter of credit deposits, investment deposits, foreign deposits, etc.

6 102 1 settlement reserve funds deposited by enterprises (securities) in designated settlement institutions for settlement and delivery of securities trading funds. Settlement fees charged by enterprises (securities) to customers and paid to stock exchanges.

7 103 1 deposit all kinds of deposit funds that enterprises (finance) need to deposit or pay for their business.

811kloc-0/Fair value of trading financial assets such as bond investment, stock investment and fund investment held by enterprises for trading purposes.

91111The funds come from financial assets such as bills, securities and loans. , first buy and then resell at a fixed price according to the resale agreement.

101121Commercial bills received by bill receivable enterprises for selling goods and providing services, including bank acceptance bills and commercial acceptance bills.

111122 the amount that accounts receivable enterprises should collect from business activities such as selling goods and providing services.

12 1 123 prepay the amount paid by the enterprise according to the contract. If there are not many prepayments, you can also directly record prepayments in the "accounts payable" account without setting this account.

131131cash dividends payable by dividend-paying enterprises and profits distributed by other units.

14 1 132 interest receivable interest on trading financial assets, held-to-maturity investments, available-for-sale financial assets, loans, deposits with the central bank, loans, and purchases of financial assets for resale.

15 120 1 subrogation confirmed after the subrogation receivable enterprise (insurance) assumes the responsibility of paying insurance benefits according to the original insurance contract.

161211Receivable from reinsurance enterprises (insurance) engaged in reinsurance business.

17 12 12 reinsurance contract reserve receivable The unexpired reinsurance liability reserve recognized by reinsurance companies (reinsurance cedors) and the insurance liability reserve that should be allocated to reinsurance recipients.

18 122 1 other receivables except deposits, financial assets bought and resold, bills receivable, accounts receivable, prepayments, dividends receivable, interest receivable, subrogation rights receivable, reinsurance accounts receivable, reinsurance contract reserves receivable and long-term receivables.

19 123 1 bad debt provision for enterprise accounts receivable

20 130 1 funds raised by enterprises (banks) that discount assets in the business of discounting commercial bills.

2 1 1302 Loans from loan enterprises (financial institutions) to other financial institutions at home and abroad

22 1303 Various customer loans granted by loan enterprises (banks) according to regulations.

23 1304 enterprise (bank) loan impairment reserve loan loss reserve. Assets for loan loss provision include discounted assets, borrowed funds, customer loans, syndicated loans, trade financing, agreed overdrafts, credit card overdrafts, refinancing and advances.

24 13 1 1 acting as an agent to honor securities companies (securities, banks, etc. ) accept the entrusted agent to pay the due securities.

25 132 1 agency business assets assets formed by agency business that enterprises do not bear risks.

26 140 1 Material purchasing enterprises use planned cost to conduct daily accounting of materials.

27 1402 Material enterprises in transit use actual cost (or purchase price) for daily accounting of materials, commodities and other materials, and the payment has been paid but not accepted ... >>

Question 5: What are general ledger accounts and subsidiary ledger accounts? The detailed account is specific to the amount incurred. For example, a business person handles business by bus, so his general ledger account is business expenditure, and the details are travel expenses. For example, if a manager buys office supplies, his general ledger is management expenses, and the details are office expenses ~ ~ ~ and so on. There are rules to follow, and finally you have to work hard on your own.

Question 6: When setting general ledger accounts, which general ledger accounts should be set in the order of balance sheet, namely: current assets, fixed assets (accumulated depreciation), other assets, current liabilities, long-term liabilities, owners' equity, income and costs, so as to copy them in the order of account pages when preparing balance sheet. Put the profit and loss category at the end, because there is no balance at the end of the month, and it is convenient to add the balance.

All accounting subjects used by your enterprise should be listed in the general ledger.

For example: asset class; Cash, bank deposits, prepayments, accounts receivable, other receivables, raw materials, inventory goods, fixed assets, accumulated depreciation, construction in progress, etc.

Responsibility class; Short-term loans, accounts payable, accounts received in advance, taxes payable, salaries payable to employees, accrued expenses, long-term loans, etc.

Owner's equity category; Paid-in capital, capital reserve, this year's profit, profit distribution, etc.

Cost category; Production cost, general ledger cost and labor cost.

Profit and loss category; Main business income, other business income, non-operating income, main business cost, other business expenses, non-operating expenses, business taxes and surcharges, sales expenses, management expenses, financial expenses, income tax expenses, profit and loss adjustments of previous years, etc.

General ledger account is an accounting classification used in general ledger according to the summary registration of various detailed accounts.

For example, money used to entertain guests for dinner.

General ledger accounts are management expenses, and subsidiary accounts are business entertainment expenses.

General ledger accounts are first-class accounts, namely cash, bank deposits, raw materials, finished products, other receivables, other payables, accounts payable, taxes payable, profits this year, management expenses, sales expenses, financial expenses, profit distribution, production costs and manufacturing expenses. ....

Detailed accounts are secondary accounts, that is, primary accounts are subdivided. For example, the secondary accounts of cash can be ICBC, CCB, ABC and so on.

General ledger refers to the second-level or third-level detailed classification set under the first-level account. Such as management expenses: office expenses, transportation expenses, communication expenses, hospitality expenses, conference expenses, management fees, wages, insurance, etc. Seventeen-column account is also called multi-column account page, which can be used for statistics of three-level detailed classification. If you want to subdivide the office expenses into which department or workshop, you can use the multi-column method.

Three-column subsidiary ledger has three basic columns: debit, credit and balance, and generally does not have columns reflecting corresponding subjects. The three-column subsidiary ledger is suitable for the detailed classification accounting of settlement accounts that only need amount accounting but not quantity accounting. For example, the three-column ledger can be used for detailed classification accounting of general ledger accounts such as accounts receivable, notes receivable, accounts received in advance, other accounts receivable, accounts payable and prepayments.

17 column ledger or 13 column ledger is generally used for cost and expense accounts, because secondary subsidiary accounts need to be set under such accounts, and the subsidiary accounts are relatively fixed, such as "management expenses", such as wages, welfare expenses, travel expenses, office expenses, etc. When you create an account, you only need to write the name of the secondary account to keep an account, and the amount of the primary account is recorded in the first three columns according to the loan relationship. When closing the account, the first three columns should be settled by the general ledger method, and the following columns can only settle the amount incurred this month. This is mainly to calculate the amount of each detailed account of cost, which is convenient for accounting.

Question 7: What is a general ledger account and what is a subsidiary account? The general ledger account is a subject stipulated in the accounting system, which generally reflects the economic business of the unit, such as bank deposits, inventory, main business income and so on.

Detailed accounts are a detailed analysis of general ledger accounts, some of which are set according to the accounting system, and some can be determined according to the specific situation of the company. For example, inventory can be set according to inventory categories (raw materials, low-value consumables, etc.). ), and can set the main business income according to the income category (product sales income, etc.). ).

Can the above explanation solve your problem?

Question 8: What is a general ledger account? How to define a specific general ledger account is also called a general ledger account or a first-level account. It is an accounting account that classifies the specific contents of accounting elements and provides general information, such as accounts receivable, accounts payable and raw materials.

General ledger refers to an account that is registered in a fair monetary unit of measurement according to the general ledger account setting and provides summary accounting information.

Short for general ledger. It is the general ledger basis for opening accounts according to general classification subjects, and is used to register all economic businesses, conduct general classification accounting and provide summary accounting data. The accounting data provided by the general ledger is the main basis for preparing accounting statements, and any unit must set up a general ledger.

General ledger generally adopts user-defined account books. The page format of general ledger generally adopts the column format of "debit", "credit" and "balance". According to the actual needs, you can also add "Opposite Account" in the "Debit" and "Credit" columns. The account page format of general ledger can also adopt multi-column format, such as merging chronological records with general ledger records to form a joint account book, namely journal general ledger.

The basis and method of general ledger registration mainly depend on the accounting form adopted. You can directly register one by one according to various accounting vouchers, or you can first summarize the accounting vouchers in a certain way, prepare a summary table of subjects or summarize accounting vouchers, and then register accordingly.

Question 9: What is a general ledger account? What is a general ledger account?

As far as a specific unit is concerned, as long as it is an accounting level account used in accounting, it is the general ledger account of the unit.

Question 10: What are the main subjects in the general ledger of small enterprises? According to the nature of enterprises, different enterprises involve different subjects.

Design account books according to actual needs.